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The Companies Act provides for a variety of options available to Investors in terms of category, nature, and type of company.

Types and categories of companies:

  • Domestic Company
  • Category 1 Global Business (GBC 1)
  • Category 2 Global Business (GBC 2)

These companies may be:

  • Limited by shares
  • Limited by guarantee
  • Limited by shares and guarantee
  • Foreign company
  • Limited Life Company

Nature:

  • Public Company
  • Private company
  • Small private company (turnover less than MUR10 million)
  • One-person company

 More Information

Before registration / incorporation

  • Selecting the company name:

Availability of a name can be checked online and is free of charge. Please note that reservation of names is not mandatory to incorporate and register a business.

  • Prepare the items as per Checklist:

Documents to be uploaded and fees payable are available on the website of the Corporate and Business Registration Department.

Registering a business / Incorporating a company

Step 1: Register with the MNS online to obtain a username and password.

Step 2: Register the business and incorporate your company by filling in the relevant application form and by uploading required documents.

Incorporation of a Company

Prescribed form 1: "Application for incorporation of a company

Prescribed forms 7, 8 and 9  (Where necessary)

Registering a business

BRF1 for individual

BRF2 for company/commercial partnership

BRF3 for “société”

Step 3Payment

Payment can be done by Credit Card online or by electronic transfer via local banks.

Note:

  • Companies are automatically Registered as employers with the Mauritius Revenue Authority upon Incorporation
  • No seal is required by law while transacting with third parties except for global business companies as required by other countries.
  • Once registered, the BRC is issued with the Business Registration Number (BRN), which is a unique identification number for the company.
  • The E-Certificate of Incorporation is issued at no extra cost and is a valid KYC document. The authenticity of the Electronic Certificate of Incorporation can be verified online.

Businesses engaged in unregulated activities may start operations immediately after registering with the CBRD.  Investors should ensure that they hold the appropriate licence before starting a regulated activity.

Examples of regulated activities : 

  • Banking: Licence from Bank of Mauritius
  • Financial services: License from Financial Services Commission
  • Freeport Activities: Freeport Certificate issued by Economic Development Board
  • Tourism related activities: Licence from Tourism Authority
  • Telecommunication Operations: License from Information and Communication Technologies Authority
  • Education and Training: Licenses from Early Childhood Care and Education Authority, Private Secondary Education Authority and/or Tertiary Education Commission.
  • Healthcare activities: Licenses from the Ministry of Health and Quality of Life
  • Gambling and Gaming activities: Licences from the Gambling Regulatory Authority

Once registered, a business can open a business bank account.  The list of registered commercial and corporate banks operating in Mauritius is available on the website of the Bank of Mauritius.

The following documents are generally required by banks:

  • Certificate of Incorporation
  • Business Registration Card
  • Certified copy of the company’s board minutes authorising the opening of the account(s)
  • Latest annual return applicable for companies being incorporated at least 18 months of operations
  • Business plan mentioning source of funds
  • Other documents.

Additional documents may be requested by banks on a case-by case basis. In addition, banks reserve the right to reject the business account application.