Executive Summary: Your Gateway to Global Business

Updated 15 January 2026

Mauritius has established itself as a premier jurisdiction for international company formation, offering a strategic blend of political stability, a robust legal framework, and a unique position as a gateway to African and Asian markets.

This island nation's commitment to modern, investor-friendly corporate legislation—governed by the Companies Act 2001 and overseen by the Corporate and Business Registration Department (CBRD)—makes it an attractive destination for entrepreneurs. However, the 2025–2026 cycle brings significant updates to maintain the jurisdiction’s integrity and compliance with international standards set by the Financial Action Task Force (FATF).

The process of company registration has shifted from a simple procedural exercise to a substance-oriented compliance framework. While a swift online filing via the updated Companies and Businesses Registration Integrated System (CBRIS) can be completed in approximately half a day to three working days, success is now contingent upon meticulous preparation and adherence to new statutory mandates regarding beneficial ownership and digital reporting standards.

Part I: The Strategic Advantage of Incorporating in Mauritius

1.1. The "Why": More Than Just an Island Paradise

Mauritius offers a compelling proposition for global business, leveraging a legal foundation modelled on contemporary common law jurisdictions. The nation has recently strengthened its position against financial crime with the Anti-Money Laundering and Combatting the Financing of Terrorism and Proliferation (Miscellaneous Provisions) Act 2024, which amended 16 existing legislations to meet international standards.

The country leverages its extensive network of double taxation avoidance treaties to position itself as a launchpad for foreign investment into emerging markets. Registering a company here is no longer just about setting up a legal entity but establishing a foothold for managing tangible business operations across international borders.

1.2. Navigating the Legal Landscape: Key Institutions

The company registration ecosystem is anchored by several key bodies:

• Corporate and Business Registration Department (CBRD): The primary authority for core incorporation.

• Financial Services Commission (FSC): Regulates companies seeking a Global Business Licence (GBL).

• Mauritius Revenue Authority (MRA): Handles tax, VAT, and employer registrations.

Important 2026 Update: The digital filing portal has undergone a mandatory domain migration. The old domain (portalmns.mu) was decommissioned on January 7, 2026. All filings and payments must now be conducted through the new domain: cbris.mns.global.

Part II: Pre-Incorporation Checklist: Laying the Groundwork

2.1. The Right Structure: A Foundational Decision

The Companies Act 2001 provides for several primary structures. For the 2026 cycle, the following residency and reporting mandates apply:

• Domestic Company

  • Residency Requirement: Minimum one resident director.

  • Governance/Reporting Mandate: Subject to 15\% corporate tax; mandatory Tax Account Number (TAN).

• Global Business Company (GBC)

  • Residency Requirement: Minimum two resident directors in Mauritius at all times. They must be of "sufficient calibre" to exercise independent judgment.

  • Governance/Reporting Mandate: Must notify the FSC within 7 days of any statutory filing or director changes.

• Authorized Company (AC)

  • Residency Requirement: Central management and control must be outside Mauritius; requires a local registered agent.

  • Governance/Reporting Mandate: Exempt from local tax; requires an annual financial summary.

2.2. Selecting and Reserving Your Company Name

The availability of a proposed name can be checked online for free. To officially reserve a name, an "Application for Reservation of a Company Name" (Form 11 or BN/1 on CBRIS) must be submitted with a fee of MUR 100.

Beyond simple duplication, authorities reject names that are misleading or contain restricted terms like "Bank," "Trust," or "Insurance" without express permission from the Bank of Mauritius or the FSC. Name reservations are now valid for two months and can be extended only once.

2.3. The Beneficial Ownership (UBO) Mandate

Under the latest amendments to Section 91 of the Companies Act 2001, transparency is now a central pillar of corporate existence. Companies must:

• Secure a written and signed declaration from every Beneficial Owner confirming their status.

• Maintain a detailed record (effort log) of all actions taken to identify UBOs.

• Deadline: Companies incorporated before June 30, 2025, must reach full compliance with these written declarations by June 30, 2026.

Part III: The Step-by-Step Process for Online Incorporation

3.1. Navigating the CBRIS Platform

The CBRIS platform at cbris.mns.global is the exclusive portal for all submissions. Individual applicants must register an account and upload a certified copy of their passport (for foreigners) or National Identity Card (for citizens) to obtain login credentials.

3.2. Completing the Application

The core filing consists of Form 1 (Application for incorporation) and the following mandatory consents:

• Form 7: Consent of every director.

• Form 8: Consent of every secretary (mandatory for GBCs).

• Form 9: Consent of every shareholder.

• Written UBO Declaration: This is now a mandatory attachment for the 2026 cycle.

3.3. Required Documentation

All documents must be meticulously prepared and typically certified by a lawyer or Notary Public. Required items include proof of address (utility bill < 3 months), a detailed professional CV, and bank reference letters for GBC applications.

Part IV: Costs and Timelines: A Transparent Breakdown

4.1. Official Government Fees

The statutory fees for 2026 are structured as follows:

• Name Reservation: MUR 100.

• Small Private Company (Turnover ≤ Rs 30M): MUR 500 (if paid by the due date) or MUR 750 (if paid late).

• Domestic Company Registration: MUR 3,000 to MUR 5,000 depending on the specific business type.

• Authorized Company Fee: Initial fee of approximately USD 65.

4.2. Professional and Ancillary Costs

The total financial commitment is higher than government fees due to mandatory local service requirements:

• GBC Packages: Typically range around USD 2,815 for the first year, including government and management company fees.

• AC Packages: Typically range around USD 4,700, including government fees and comprehensive service packages.

4.3. Realistic Timelines

Once a fully compliant application is submitted online, incorporation is generally processed within half a day to three working days. However, when accounting for name reservation and document certification, a realistic timeline for foreign applicants is 7 to 10 working days.

Part V: Post-Incorporation Compliance

5.1. Mandatory 2026 Fiscal Updates

• VAT Registration: Compulsory registration is now required for businesses with an annual turnover exceeding MUR 3 million (effective October 1, 2025).

• Digital Services VAT: Effective January 1, 2026, foreign suppliers of digital or electronic services to Mauritian customers must register for VAT irrespective of their turnover.

• XBRL Reporting: Filing of financial summaries and annual returns must now be performed using eXtensible Business Reporting Language (XBRL). Training workshops are held monthly throughout 2026.

5.2. Labor and Social Security

Companies must register as an employer with the MRA to remit social security (CSG) and pension (NPF) contributions. 2025 reforms have increased maternity leave to 16 weeks and established a legal "right to disconnect" during unsocial hours (weekends and late nights).

5.3. Fair Share Contribution

For the period July 1, 2025, to June 30, 2028, companies with an annual chargeable income exceeding MUR 24 million are subject to a "Fair Share Contribution" of 2% to 5% depending on their standard tax rate.

Part VI: Navigating Common Pitfalls

Applications are frequently rejected for:

1. Incomplete UBO Identification: Failing to provide the new mandatory written declarations or a clear ownership structure chart.

2. Portal Domain Errors: Using the decommissioned portalmns.mu instead of the new cbris.mns.global gateway.

3. Residency Gaps: GBCs failing to maintain exactly two resident directors at all times.

Conclusion

Mauritius in 2026 offers a highly efficient, digital-first environment for global business. However, "streamlined" incorporation now requires deeper upfront compliance—specifically regarding beneficial ownership and digital reporting standards. Partnering with professional guidance is essential to navigate these complexities and ensure a compliant, error-free entry into the Mauritian market.

Schedule a call today to start your process.