How to Set Up an Entity in Mauritius

Mauritius is widely regarded as one of Africa’s most business-friendly jurisdictions, combining political stability, a strong legal system based on English common law, and a favorable tax regime. Its strategic location between Africa, Asia, and the Middle East, along with an extensive network of double taxation avoidance agreements, makes Mauritius especially attractive for international companies using it as a regional or holding hub.

Setting up an entity in Mauritius is generally considered straightforward and transparent, with most registrations completed online. The main challenges tend to be understanding tax substance requirements, navigating sector-specific licenses, and coordinating bank account opening. While these challenges require planning, companies benefit from 100% foreign ownership in most sectors, competitive corporate tax rates, and a predictable regulatory environment that supports long-term growth.

Disclaimer: This content is for informational purposes only and does not constitute legal, tax, or financial advice. Always consult official sources before acting.

What does “opening an entity” mean in Mauritius?

Opening an entity in Mauritius means registering a company with the national corporate registry, obtaining legal personality, and completing tax and employer registrations so the business can operate locally. The process is overseen primarily by the Registrar of Companies and the Mauritius Revenue Authority. Foreign businesses typically choose between incorporating a local company (subsidiary) or registering a branch of an overseas company.

Entity overview in Mauritius

Here is a summary of the key aspects of company formation in Mauritius:

Step-by-step guide: How to open an entity in Mauritius

Step 1: Choose the right structure

Most foreign companies incorporate a private company limited by shares, which offers limited liability, flexible shareholding, and straightforward governance. Branch registrations are also possible, but do not create a separate legal entity and may face additional scrutiny from banks and regulators.

Step 2: Verify business name availability

You can check your business name through the government online system. Names must be unique and cannot be misleading or imply government affiliation without approval.

Step 3: Prepare incorporation documents

Incorporation documents are standardized and submitted electronically. Key documents include:

• Application for incorporation
• Constitution (if applicable)
• Details of directors, shareholders, and beneficial owners
• Registered office address in Mauritius

Standard forms can be downloaded directly from the Registrar of Companies portal.

Step 4: Register with the Registrar of Companies

The incorporation application is filed online via the Mauritius Network Services portal or in person at the CBRD office. Once approved, the company receives a Certificate of Incorporation and a unique company number, confirming its legal existence.

Step 5: Register for tax and social security

After incorporation, the company must register with the Mauritius Revenue Authority for corporate income tax and, if applicable, VAT. Employers must also register for social contributions under the CSG system before hiring staff.

Step 6: Open a corporate bank account

Opening a bank account in Mauritius involves extensive KYC and due diligence checks. Banks typically require incorporation documents, business plans, details of ultimate beneficial owners, and proof of economic substance. Account opening can take several weeks, and local presence is often expected.

Step 7: Set up payroll and employment compliance

To hire employees, companies must implement compliant employment contracts, payroll reporting, and monthly CSG contributions. Employers are responsible for accurate salary reporting and timely payments to the Mauritius Revenue Authority.

Discover how Elemental Enzymes accelerated regulatory approvals and market entry with Deel.

Post-registration obligations

After incorporation, companies in Mauritius must stay compliant with local governance, tax, and employment laws. Typical requirements include:

• Tax and financial reporting: File corporate income tax returns and, where applicable, VAT returns with the Mauritius Revenue Authority on an annual, quarterly, or monthly basis, using IFRS or IFRS for SMEs as adopted locally
• Corporate registers: Maintain up-to-date records of directors, shareholders, and beneficial owners and notify the Registrar of Companies of changes within the legally required timeframe
• Compliance tracking: Monitor all tax, licensing, and corporate filing deadlines through a structured compliance calendar to avoid penalties
• Licenses and renewals: Renew any sector-specific licenses issued by the Economic Development Board or other authorities according to their renewal cycles.
• Recordkeeping: Retain accounting, payroll, HR, and transaction records for at least seven years, ensuring availability for audits or inspections
• Employment law compliance: Adhere to labor, benefits, social security, and data-protection regulations, including compliant employment contracts and timely payroll reporting to the Mauritius Revenue Authority

Taxes and financial considerations

Key obligations include:

• Corporate income tax: 15%, generally payable annually with advance payments during the year
• VAT/GST: 15%, with mandatory registration once the taxable turnover threshold (MUR 3 million as of 2025) is exceeded
• Payroll/social contributions: Employer and employee contributions under the CSG system, ranging from 1.5% to 3% for employees and 3% to 6% for employers, applied on basic monthly remuneration and statutory end-of-year bonus where applicable
• Accounting standards: IFRS or IFRS for SMEs, depending on company size and classification

Discover how Climate-KIC navigated complex restructuring with Deel.

Expand internationally with Deel

Whether you’re hiring through an EOR or establishing your own local entity, Deel’s all-in-one platform gives you everything you need to expand into the United Kingdom—quickly, compliantly, and with confidence. From market entry to ongoing operations, Deel helps you hire, onboard, and manage teams seamlessly from day one.

With Deel, you can:

• Test new regions using Deel’s local entities through our Employer of Record service—hire employees compliantly, delegate payroll and taxes, and access localized employment contracts.
• Open entities with Deel Entity Setup, where our team manages everything—from incorporation and tax registration to coordination with local experts.
• Centralize your compliance and records with Deel Entity Management, including automated filings, calendar reminders, and visibility across all entities.
• Integrate with Deel Payroll and Deel HR for compliant payments, benefits, and workforce oversight—all in one platform.

For companies transitioning from the EOR model to owned entities, Deel ensures a smooth handover and consistent compliance every step of the way. Enter new markets, onboard talent, and manage your global workforce—all through one unified platform.

FAQs

How long does it take to open an entity in Mauritius?
Typically 1–2 weeks. Find out how long setup takes with our Entity Setup Calculator.

What is the minimum capital required?
No minimum capital is required for a private company limited by shares.

Can foreign companies own 100% of an entity in Mauritius?
Yes. Full foreign ownership is permitted in most sectors, subject to licensing for regulated activities.

Do I need a local director or representative?
A company must have at least one director, who may be non-resident. A registered office in Mauritius is required.

How much does it cost to register an entity?
Government fees typically range from MUR 15,000 to 30,000 (≈ $330–660 USD), excluding professional and advisory costs. Find out the setup cost with our Entity Setup Calculator.

Can I hire employees before the entity is fully registered?
Typically, no. However, Deel’s Employer of Record (EOR) lets you hire and pay talent immediately while your entity setup is in progress.

Can Deel help me open an entity in Mauritius?
Yes. Deel Entity Setup manages the end-to-end process — from registration to payroll compliance—in over 100 countries. Deel’s local experts handle documentation, filings, and legal requirements on your behalf.

Does Deel offer ongoing compliance and payroll support?
Yes. Deel offers both managed services and self-service tools to help you stay compliant.

If you’re using Deel Entity Management, Maintenance, EOR, or Payroll, our team handles payroll, benefits, filings, and compliance obligations on your behalf.

For teams managing their own entities, Deel Compliance Hub makes staying compliant simple by providing real-time regulatory updates, risk alerts, and workforce insights across 150+ countries. Proactively manage compliance with our Compliance Monitor, Workforce Insights, and an AI-powered Worker Classifier, staying ahead of changing employment laws.

Can I switch from Deel EOR to my own entity later?
Yes. Deel supports seamless transitions when you’re ready.