Mauritius (MU)
Indian Ocean island state with bilingual English-French administration, strong financial services, occupation permits, premium visa options, beaches, private healthcare and a high-trust but paperwork-heavy expat environment.
Capital: Port Louis
Region: Africa
Language: English
Currency: MUR (Rs)
Cost of living: Affordable (index 52)
Emergency: 112
Premium
Business Setup
Start a business or go freelance in Mauritius.
🧑💻 Freelancer / Self-Employed Guide
Steps to register:
- 1 1. Confirm your immigration status: Premium Visa holders may work remotely for foreign employers or clients only; Professional Occupation Permit (OP) holders may operate a local business or bill Mauritian clients. Visitor status does not permit local work or invoicing.
- 2 2. Choose your structure: sole trader (Individual Business Registration) for simple self-employment; domestic company (Ltd) for higher-value contracts, liability protection, or sustained local client relationships.
- 3 3. Register the business at the Registrar of Businesses (sole trader) or Registrar of Companies (Ltd) via the MNS portal (mns.govmu.org). A Business Registration Number (BRN) is issued on completion.
- 4 4. Register with the Mauritius Revenue Authority (MRA) at mra.mu to obtain a Tax Account Number (TAN) and to file income tax returns.
- 5 5. Register for VAT with MRA if annual taxable turnover exceeds MUR 6,000,000. Standard VAT rate: 15%.
- 6 6. Open a business bank account at MCB, SBM, or AfrAsia Bank. Bring BRN certificate, registration documents, proof of Occupation Permit, and source-of-funds documentation.
- 7 7. Register with MPCB or the relevant professional body if practising a regulated profession (medicine, law, architecture, engineering).
- 8 8. Set aside CSG contributions and income tax advance payments. CSG is remitted monthly by the employer; self-employed persons remit their own CSG quarterly.
Tax registration
Register at mra.mu with your BRN and passport/national ID. Self-employed individuals pay income tax at a flat 15% rate on chargeable income above the basic exemption threshold (MUR 325,000/year for a single person with no dependants in 2026). Advance income tax payments are due quarterly. Annual income tax return (Form IT1) is due by 30 September for the prior tax year.
VAT threshold
MUR 6,000,000 annual taxable turnover triggers mandatory VAT registration. Standard rate: 15%. Below the threshold, voluntary registration is possible and may be beneficial if you have significant input VAT to reclaim. Quarterly VAT returns are filed via MRA e-Services.
Invoicing
Invoices must include: business name, BRN (Business Registration Number), TAN (Tax Account Number), client name and address, sequential invoice number, date, description of services, amount in MUR (or foreign currency with MUR equivalent stated), VAT number and VAT amount if VAT-registered. Premium Visa holders invoicing foreign clients should clearly document the foreign-source nature of the income.
Social security
CSG (Contribution Sociale Généralisée) applies to employment income. For monthly basic salary above MUR 50,000: employee CSG 3%, employer CSG 6%. For monthly basic salary up to MUR 50,000: employee 1.5%, employer 3%. Self-employed individuals pay CSG at self-employed rates via quarterly return. PRGF (Portable Retirement Gratuity Fund) contributions are employer-funded and are not deducted from employee salary.
💡 The most common expat mistake is conflating Premium Visa status (remote work for foreign employers/clients only) with local self-employment or billing Mauritian clients — these require a separate Occupation Permit category. A Premium Visa does not resolve your home-country tax obligations. The Occupation Permit (Professional or Self-Employed category) is the correct route for those who want to operate a business or bill Mauritian clients. Consult a Mauritian chartered accountant (ICPAM member) and immigration lawyer before establishing any local business structure.
🏢 Business Structures
Domestic Company (Ltd) · Domestic Company Limited by Shares
Private limited company
No statutory minimum for most private companies; MUR 1 nominal share capital accepted in practice
Min. capital
3–10 business days (online via Registrar of Companies portal). Regulated activities requiring FSC licence: add 4–12 weeks.
Setup time
Liability: Limited to share capital — shareholders are not personally liable for company debts
Setup cost: MUR 1,000–5,000 (Registrar of Companies fee) + professional fees MUR 5,000–25,000 depending on complexity
Best for: Local trading, consulting, property management, hospitality, and employment of Mauritian staff. Standard vehicle for expats with an Occupation Permit. Required for most Mauritius-sourced commercial revenue.
Global Business Company (GBC) · Global Business Company (Category 1 GBC)
International business company / offshore entity
No statutory minimum; FSC substance requirements effectively require significant working capital
Min. capital
4–12 weeks (Financial Services Commission licence approval required)
Setup time
Liability: Limited liability; governed by Companies Act and FSC licence conditions
Setup cost: Initial setup MUR 50,000–200,000+ via licensed management company; annual FSC licence fee USD 2,000–10,000 depending on activity
Best for: Cross-border investment holding, funds, financial services, and companies with global operations meeting substance requirements. Benefits from Mauritius double tax treaty network. Management and control must be exercised from Mauritius.
Authorised Company · Authorised Company (non-resident for Mauritius tax purposes)
Non-resident company for foreign-source income
No statutory minimum
Min. capital
2–6 weeks (FSC registration via a licensed management company — mandatory)
Setup time
Liability: Limited liability; company is not considered tax-resident in Mauritius
Setup cost: MUR 20,000–80,000 (licensed management company fees + annual FSC fee approximately USD 500–1,500)
Best for: International businesses where management and control is genuinely outside Mauritius. Income must derive only from non-Mauritius sources. Cannot benefit from Mauritius double tax treaties. Less common since 2018 global business reforms.
Sole Trader / Self-Employed · Individual Business Registration
Sole proprietorship / self-employed individual
None; Occupation Permit holders must meet minimum annual income threshold (USD 18,000+ for Professional OP)
Min. capital
3–7 business days (Registrar of Businesses online or in-person)
Setup time
Liability: Unlimited personal liability — owner personally responsible for all business obligations
Setup cost: MUR 500–2,500 (Registrar of Businesses registration fee)
Best for: Independent professionals with a valid self-employed Occupation Permit. Simplest structure but exposes personal assets. Best for service providers with low liability risk and turnover below MUR 6,000,000 (VAT threshold).
Société (Partnership) · Société / General Partnership
Partnership
No statutory minimum; governed by the partnership deed (acte de société)
Min. capital
1–3 weeks
Setup time
Liability: Partners liable according to the société structure (en nom collectif: unlimited; en commandite: limited for silent partners)
Setup cost: MUR 2,000–10,000 (legal drafting of partnership deed + Registrar of Companies registration)
Best for: Professional firms, joint ventures between known parties, and co-investment structures. Less common than a domestic company for commercial activities. Legal advice is recommended for drafting the société deed.
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