Mauritius Compliance Guide
Filing requirements, deadlines, and fees for Mauritius business entities.
Filing Obligations
Annual Return (Registrar of Companies)
AnnualMauritius companies must file an annual return confirming company details, directors, shareholders, registered office, and financial summary.
Within 28 days after the anniversary of incorporation
MUR 3,500 (domestic company); US$350 (GBC)
MUR 5,000 penalty per instance. Company may be struck off after continued non-compliance.
Online via the Companies Division portal
Income Tax Return
AnnualMauritius levies corporate income tax at a flat rate of 15%. GBCs benefit from a partial exemption system that can reduce the effective rate to as low as 3% on foreign-source income. There is no capital gains tax and no withholding tax on dividends.
Within 6 months of the end of the accounting period
No filing fee
MUR 2,000 per month of delay (up to MUR 20,000). 5% penalty on unpaid tax, plus interest.
Online via the Mauritius Revenue Authority (MRA) e-Filing system
FSC Annual Fees (GBC)
AnnualGBCs must pay an annual fee to the Financial Services Commission and file annual returns through their licensed Management Company. The Management Company is responsible for ensuring ongoing compliance.
Annually, before the anniversary of the licence
US$1,950 (GBC annual fee to FSC)
Licence may be suspended or revoked. Late payment surcharges apply.
Through the Management Company to the FSC
Key Dates
Frequently Asked Questions
What is Mauritius's effective tax rate for GBCs?
While the headline rate is 15%, GBCs can claim a partial exemption of 80% on specified foreign-source income, reducing the effective rate to 3%. Mauritius has an extensive double taxation treaty network (45+ treaties), making it popular for holding structures into Africa and India.
What is a Mauritius GBC?
A Global Business Corporation (GBC) holds a Global Business Licence from the FSC and is tax resident in Mauritius. It must be managed and controlled from Mauritius, with at least 2 resident directors and a licensed Management Company. GBCs can access Mauritius's tax treaty network.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.