Key Takeaways
- Government and registry charges, including name reservation and company registration, form the baseline of your incorporation cost.
- Registered office and registered agent fees apply in the first year and are recurring obligations for a non-resident company.
- Share capital, stamp duty, and the government annual licence fee due at incorporation add to the statutory total beyond formation service fees.
- Several factors drive variation, so a realistic first-year all-in figure matters more than any single fee in isolation.
Understanding the Cost of Incorporating a Company in Mauritius
The cost to incorporate a company in Mauritius depends almost entirely on which structure you choose, and for a foreign owner the gap between options is wide. A domestic private company sits at the low end, while a Global Business Company (GBC), the vehicle most non-residents use to reach the island's treaty network, carries higher formation and recurring costs tied to licensing and substance obligations.
Two regulators shape what you pay. Domestic entities are registered by the Corporate and Business Registration Department (CBRD) under the Companies Act 2001, while a GBC also requires a licence from the Financial Services Commission.
This article sets out where your money goes: statutory registry charges, the licence fee, registered agent and office costs, capital and stamp-duty considerations, professional fees, and a realistic first-year total. It is written for non-resident investors and their advisers comparing the real, all-in expense before committing.
Government and Registry Incorporation Fees: Name Reservation and Company Registration
The first official charge is name reservation. You file Form BN/1 through the CBRIS portal and obtain a Name Reservation Certificate, which is mandatory; the fee is roughly MUR 100, and the reservation holds for two months with one extension permitted.
The CBRD registration fee is structured as an annual charge payable to the Registrar of Companies for as long as the entity stays on the register, not a single one-time payment. It is set out in the Twelfth Schedule of the Companies Act 2001 and revised each year.
For small private companies, the level turns on turnover. The published schedule sets a fee of MUR 500 where turnover does not exceed MUR 30 million, rising to MUR 2,500 where turnover sits between MUR 30 million and MUR 100 million; late payment increases each band.
| Item | Amount (approx.) |
|---|---|
| Name reservation (Form BN/1) | MUR 100 |
| Small private company, turnover under MUR 30m | MUR 500 / year |
| Small private company, turnover MUR 30m–100m | MUR 2,500 / year |
| Standard domestic registration | MUR 3,500–5,000 |
For a GBC, the Registrar's incorporation fee is modest, in the region of USD 50 to USD 100, with the larger costs arising at the licensing and professional stage rather than the registry. Confirm the exact rupee amount against the official fee schedule before you budget, since the CBRD updates it annually.
Two practical points affect timing of payment. A service charge of 1.725% applies to CBRD payments above MUR 25,000, and annual registration fees must reach the Registrar no later than 20 January each year to avoid default.
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Registered Office and Registered Agent Fees in the First Year
Every Mauritius company, domestic or global, must keep a registered office and a registered agent on the island. For a GBC this is not optional administrative detail; only a licensed Management Company may act as registered agent and company secretary, and the registered office must sit at the address of that management company or a law firm.
In a GBC formation, the office is folded into the management company's setup package rather than billed separately. That formation service, covering company creation and the registered address, generally falls between USD 2,500 and USD 5,000.
After year one, the office and agent become recurring line items. Annual registered agent and office charges for a GBC commonly run USD 1,500 to USD 3,000, with corporate secretary work typically adding a further USD 1,500 to USD 3,000 each year.
The Authorised Company sits lower on this scale. Its annual registered agent fee usually lands around USD 1,000 to USD 2,000, reflecting a lighter structure than the licensed GBC.
Share Capital, Stamp Duty, and Statutory Cost Considerations
Capital requirements do not add to your bill. There is no minimum share capital for non-regulated sectors, and a GBC has no statutory minimum, though many advisers suggest funding at least USD 1,000 for practical credibility. Share capital for a GBC may be denominated in any currency other than the Mauritian Rupee.
A structural feature works in your favour here. Because the CBRD fee is not banded by authorised capital, as it is in some offshore centres, raising your stated capital does not raise the incorporation cost for either a domestic company or a GBC.
Mauritius levies no stamp duty on share transfers, no capital gains tax, and no inheritance tax, so the amount of capital you commit carries no transactional cost at formation.
One registration that costs nothing is the Tax Account Number (TAN) with the Mauritius Revenue Authority, which is issued free of charge and is needed for tax purposes once the entity exists.
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Professional and Formation Service Fees at Setup
Professional fees, not government charges, make up most of what a foreign owner pays. For a GBC, the management company handles KYC processing, document preparation, the FSC application, constitution drafting, and coordination, and this bundle generally costs USD 2,500 to USD 5,000.
A domestic company is far lighter. Document preparation and filing through a service provider usually fall between USD 500 and USD 1,500, with separate constitution drafting and notary work priced according to complexity.
Where a GBC must demonstrate substance to access treaty relief, local resident directors are often engaged. Each nominee director typically adds USD 1,500 to USD 4,000 per year, which is a recurring cost rather than a one-off setup charge.
Your application package drives the work, and the FSC expects depth for a GBC:
- A business plan with three-year financial forecasts and planned investment amounts
- Completed statutory forms, including director consents
- Passport copies for all beneficial directors and shareholders
- Proof of residence no older than three months, such as a utility bill or bank statement
Processing time follows structure. An Authorised Company is generally registered within seven to eight working days, while a GBC, including its licensing step, is usually completed within about 15 days where the application is complete at filing.
The Government Annual Licence Fee Due at Incorporation
A GBC carries a cost that a domestic company does not: the FSC licence. The licence involves a one-off application fee plus a fixed annual licence fee, both payable to the Financial Services Commission and due alongside incorporation.
Indicative figures place the application and licence fees in the region of USD 500 to USD 1,000 at the outset, with renewal in a similar range each year. These amounts come from secondary sources, so confirm the current schedule with the FSC before committing them to a budget.
Domestic companies face no FSC charge but still owe the CBRD annual registration fee, which ranges roughly from MUR 3,000 to MUR 13,000 each January depending on type and classification. Missing this payment puts the company and its officers in default and exposes them to prosecution.
Trade fees, where applicable, fall due at incorporation or within 15 days of starting operations, payable online or at the CBRD counter.
A Corporate Climate Responsibility Levy of 2% applies to companies with income above MUR 50 million, effective 1 July 2024; it bears on ongoing operations above that threshold, not on formation.
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What Makes the Total Vary and a Realistic First-Year All-In Figure
Entity type is the single largest variable. A domestic private company stays inexpensive, an Authorised Company sits in the middle, and a GBC costs most because of FSC licensing and substance obligations.
Three further factors push a GBC figure up. Nominee directors add USD 1,500 to USD 4,000 per director each year, accounting and audit work runs USD 3,000 to USD 8,000 annually depending on activity, and constitution or legal drafting widens the range further.
| Entity | Government / Registry | Professional / Agent / Licence | First-Year Total |
|---|---|---|---|
| Domestic Private Co. (Ltd) | MUR 3,500–5,000 (≈ USD 80–115) | USD 500–1,500 | USD 600–2,000 |
| Authorised Company (AC) | USD 50–100 (CBRD) + USD 200–400 (FSC) | USD 1,500–3,000 (mgmt co.) | USD 2,000–4,000 |
| Global Business Company (GBC) | USD 50–100 (CBRD) + USD 500–1,000 (FSC) | USD 2,500–5,000 (mgmt co.) + USD 1,500–4,000/director | USD 5,000–12,000+ |
For ongoing budgeting, an Authorised Company typically costs USD 3,000 to USD 8,000 per year to maintain, while a fully loaded GBC with directors and audit sits at the upper end of its range or above. Treat every figure here as an honest range; CBRD and FSC schedules are revised annually, so verify the current amount at the official registry or ask us to confirm before you commit funds.
Conclusion
What you spend in year one rests on the structure you pick, not on your capital or share value. A domestic company can be formed for well under USD 2,000, while a GBC built for treaty access and substance realistically lands between USD 5,000 and USD 12,000 once licensing, agents, and directors are counted. Because government schedules change each year and provider rates vary, confirm live figures before signing. Match the vehicle to your actual cross-border purpose, and the cost picture follows naturally.
How Expanship Can Help Your Business in Mauritius
Expanship prices and structures your Mauritius incorporation around the entity that fits your purpose, so you see the real first-year and recurring cost before you commit rather than after. From there we manage the wider setup and upkeep a foreign-owned company needs on the island.
- Company incorporation for domestic, Authorised, and Global Business structures
- Licensed registered agent and registered office provision
- Tax Account Number registration and ongoing tax filing
- Annual compliance management with the CBRD and FSC
- Accounting, bookkeeping, and audit coordination
- Banking introductions for non-resident owners
To scope your costs and timeline, contact Expanship Mauritius.
Frequently Asked Questions
A domestic private company is the lowest-cost route, with total first-year formation generally between USD 600 and USD 2,000. Registry fees alone are modest, roughly MUR 3,500 to MUR 5,000, with professional preparation making up the rest.
A GBC requires a Financial Services Commission licence, a licensed management company as registered agent, and often local resident directors for treaty and substance purposes. These elements push a realistic first-year total into the USD 5,000 to USD 12,000 range and beyond, against a few hundred for the registry itself.
No minimum share capital applies in non-regulated sectors, and a GBC has no statutory minimum, although around USD 1,000 is often advised for practical reasons. Because the CBRD fee is not banded by capital, the amount you commit does not increase your incorporation charge.
Mauritius levies no stamp duty on share transfers, no capital gains tax, and no inheritance tax, and GBCs face no capital taxes. The TAN registration with the Mauritius Revenue Authority is also issued free of charge.
A domestic company is usually registered within same day to three working days through the CBRIS portal once the application is complete. An Authorised Company takes about seven to eight working days, while a GBC, including its licensing step, generally completes within roughly 15 days.
Yes, the entire process can be done remotely, and physical presence in Mauritius is not required. You will need to supply passport copies and proof of residence no older than three months for all beneficial directors and shareholders.
Legal Disclaimer
The information provided in this article is for general informational purposes only and does not constitute legal, tax, or professional advice. While we strive to ensure the accuracy and timeliness of the content, laws and regulations are subject to change, and the application of laws can vary widely based on specific facts and circumstances.
Readers should not act upon this information without seeking professional counsel tailored to their individual situation. Expanship and its authors disclaim any liability for actions taken or not taken based on the content of this article.
For specific advice regarding your business setup, compliance requirements, or any legal matters, please consult with qualified legal and tax professionals in the relevant jurisdiction.
