How to Register a Sole Proprietorship (Entreprise Individuelle) in Mauritius

Becoming an independent contractor in Mauritius can be very appealing. The country offers a relatively clear legal framework, low initial capital needs, and flexibility for those who want to work for themselves. Registering as self-employed ("sole proprietorship") involves some paperwork (business registration, tax registration, social contributions), but it is not overly bureaucratic compared to many places.

The main challenges include keeping up with tax and regulatory obligations (for example, social contributions), ensuring your business name and trade classification are accurate, and, if you are a foreign national, obtaining the proper work or occupation permit. The key benefits are independence, full control of revenue, lower setup costs, and less formal structure than a company.

Disclaimer: This article is for informational purposes only and is not a substitute for legal advice. Always check official sources or get professional guidance.

What is a sole proprietorship in Mauritius?

In Mauritius, a sole proprietorship is commonly referred to as an “entreprise individuelle”, or “self-employed individual.” Sometimes it is also referred to as:

• Sole trader
• Independent contractor
• Self-employed worker

These terms all describe the same basic model: one person running a business in their own name, without forming a separate legal company entity.

How does a sole proprietorship (entreprise individuelle) work in Mauritius?

Entreprise individuelle vs. other business structures in Mauritius

There are alternative structures to sole proprietorship, such as limited liability companies and partnerships. These offer different advantages and disadvantages, especially around liability and taxation.

Step-by-step guide: How to register a sole proprietorship in Mauritius

Step 1: Check your eligibility

You can register as self-employed in Mauritius, whether you are a Mauritian citizen or a foreign national. Foreign nationals must hold the appropriate residence or work authorization before starting activities. In most cases, this means applying for an Occupation Permit—specifically the Self-Employed Occupation Permit—if you intend to live and work in Mauritius.

Step 2: Choose your business name

You can trade under your own name or a separate business name. If you choose a trade name, you must register it with your Business Registration application using form BRF1. Name availability can be checked via the Mauritius Network Services portal.

Step 3: Gather required documents

You will need:

• National Identity Card (for Mauritian citizens) or passport (for foreigners), plus proof of permit if foreign
• Proof of address (e.g., utility bill, lease, or bank statement)
• Completed registration form BRF1 (for individuals)
• Description of your business activity, address, commencement date, and contact information

Forms and guidelines are available on the CBRD website.

Step 4: Register with the CBRD

Under the Business Registration Act 2002, every business must register. You can register online via the Mauritius Network Services portal or in person at the CBRD office. Once registered and fees are paid, you will receive a Business Registration Number (BRN) and Business Registration Card.

Step 5: Pay registration fees and contributions

The registration fee depends on workforce size, with more information available on the government website.

In addition, you must comply with VAT registration (if turnover exceeds MUR 3 million) and social contributions under the Contribution Sociale Généralisée (CSG).

Step 6: Complete post-registration obligations

After you are registered, you must issue invoices that include your BRN, keep proper financial records, and file annual income tax returns (or quarterly if you are under the Current Payment System). If applicable, you must also file VAT returns and pay VAT, as well as submit monthly or annual CSG returns and contributions. You should also update your registration with the CBRD if any business details change, such as your name, address, or activity. These steps ensure that your business remains compliant with Mauritian law.

Financial and tax obligations for sole proprietors in Mauritius

You are responsible for:

• Personal income tax: Sole proprietors are taxed under Mauritius’ progressive personal income tax system, with rates ranging from 0% to 20% depending on income. If your gross income in the preceding year exceeded Rs 4 million and your tax payable was above Rs 500, you must also pay quarterly under the CPS at 15% of quarterly chargeable income. Otherwise, you file an annual return under the progressive system. Returns and payments are made to the Mauritius Revenue Authority.
• VAT: The standard VAT rate is 15%. Registration is mandatory if your turnover exceeds MUR 3 million from 1 October 2025. Once registered, you must submit VAT returns monthly or quarterly through the MRA eServices portal.
• Social contributions: Sole proprietors must contribute under the CSG. Contributions are filed monthly or annually, depending on income. The rates are:
  • If the monthly net income does not exceed Rs 10,000, a fixed Rs 150 per month
  • If monthly net income is above Rs 10,000 but not above Rs 50,000: 1.5% of 90% of net income
  • If monthly net income exceeds Rs 50,000: 3% of 90% of net income
• Record-keeping: You must maintain proper books and keep all invoices, receipts, and other business documents. These records should be kept for several years, as the MRA may request them during audits.
• Invoicing: All invoices must show your Business Registration Number (BRN), date, client details, description of goods or services, and the amount charged (including VAT if applicable). Invoices should be numbered sequentially and retained in your records.

Launch your contracting career and stay compliant with Deel

Registering as a sole proprietor gives you independence, but it also means handling taxes, invoices, and records on your own. Deel’s all-in-one platform helps you manage obligations without the stress. With Deel, you can:

• Automate invoicing and expense tracking with essential Bookkeeping tools
• Create, send, and sign localised work agreements
• Keep accurate records for tax season
• Access expert tax advice and compliance support
• Get paid through multiple payment and withdrawal methods
• Spend your earnings in USD with the Deel Card
• Access funds early with Deel Advance
• Enjoy contractor perks from 150+ partners

Stay independent, without the admin overload. Sign up to Deel for free today.

FAQs

What is the minimum capital required to start an entreprise individuelle in Mauritius?
There is no minimum capital requirement.

Do entreprises individuelles need to register for VAT?
Only if their turnover exceeds MUR 3 million annually, or if their activity falls under Section 10 of the VAT Act.

How much are the standard monthly or annual contributions?
Contributions under the CSG depend on monthly net income. If you earn up to Rs 10,000 per month, you pay a fixed Rs 150 monthly contribution. If you earn between Rs 10,000 and Rs 50,000, you contribute 1.5% of 90% of your net income each month. If you earn more than Rs 50,000 per month, the contribution rises to 3% of 90% of your net income. For example, someone with a net income of Rs 20,000 per month would contribute about Rs 270 monthly (1.5% of 90% of Rs 20,000).

Can an entreprise individuelle hire employees?
Yes. If you hire employees, you must also comply with employer obligations such as PAYE and social contributions.

How long does it take to register as an entreprise individuelle in Mauritius?
Registration can be completed within a few days, often the same day if done online.

Can foreign nationals register as self-employed in Mauritius?
Yes, but foreign nationals generally need an Occupation Permit or a residence permit.

Do entreprises individuelles need a separate business bank account?
Not mandatory, but strongly recommended for clear accounting.

What happens if I stop working as a self-employed individual?
You must deregister with the CBRD, file final tax returns, and settle social contributions.

Are there any government incentives or reduced rates for new self-employed individuals?
Yes, some allowances and incentives exist, including reduced CSG contributions or income allowances for lower-income groups.

Can I use Deel as an entreprise individuelle to get paid by international clients?
Yes. Deel supports invoicing and payments for freelancers and sole proprietors worldwide.

Does Deel generate compliant invoices for entreprises individuelles?
Yes. Deel’s invoices include all legally required information.

Can Deel help me with taxes as a sole proprietor in Mauritius?
Yes. Deel provides downloadable tax reports and payment records, simplifying compliance.

Does Deel offer contracts for freelancers and self-employed individuals?
Yes. Deel includes templates that comply with Mauritian law.

Can I access benefits through Deel as a self-employed individual?
Yes. Deel offers perks like health insurance and retirement savings plans.