Info Centre
Getting Started

Choose your business structure
If you are a business or self-employed you can choose the structure that best suits you.

Choose your business name
Reservation of names is not mandatory to incorporate and register a business.

Register your business/ incorporate your company/ pay your trade fees
The Corporate and Business Registration Department (CBRD) will be a one-stop-shop for starting a business.

Opening your corporate bank account
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.


Running your business

Leasing a business space
Several business parks located in strategic places are available in Mauritius provide modern office amenities to suit specific needs of businesses.

Acquiring Property
A non-citizen can hold/ purchase/ acquire immovable properties in Mauritius provided approval is sought from the Prime Minister’s Office (PMO). A non-citizen registered as investor can seek approval from the Economic Development Board (EDB).

Registering Property
Mauritius has a deed system whereby the notary has the legal obligation to draft the property deed and to ensure that the property is free from any encumbrances and all documents are in order. The buyer is free to choose the notary of his/her choice.

Acquiring shares in another company
Anybody can hold, purchase and sell shares, deal with shares or other securities of a company which are desirous of being admitted for quotation on the Official List of the Stock Exchange through a public issue, offer for sale of shares and for private placement of shares.

Starting a construction
Where a plot of land is classified as agricultural land and is to be used for non-agricultural purposes, an application for a Land conversion permit should be made to the Ministry of Agro Industry and Food Security

Connecting to Utilities
Application for connection to the electricity grid is made either online or to any customer walk–in service of the central Electricity Board (CEB). Documents required and fees for commercial and industrial buildings are available on the CEB’s website under the tab customer services.

Recruiting Workforce
Employers can recruit both local talents and foreign nationals to work in Mauritius. Employers can post an advertisement in local press or specialised website or use the expertise of recruitment agencies.

Payment of annual registration fees
Payment of registration fees for companies, “sociétés”, limited partnerships and foundations must be effected yearly as from 3 January to 20 January inclusively. After the 20 January, a higher rate is applicable.

Import and Export Goods
Mauritius has streamlined its tariffs and undertaken meas¬ures to simplify cross-border trading. 53% of the tariff lines do not require an import/ export permit and 89% of the tariff lines in Mauritius are zero-rated.

Dispute Resolution
Access to dispute settlement by investors has been facilitated with the establishment of a Commercial Division of the Supreme Court.


Invest, Work and Reside

Your visa options
Foreign nationals coming to Mauritius should enter Mauritius under the appropriate visa that best reflects his/her purpose of visit.

Work in Mauritius
Mauritius has always been a welcome home for professionals and foreign skills and talents. From dynamic sectors like technology and innovation, information and communication, healthcare, and tourism to finance, trade, real estate, Mauritius offers opportunities to expatriates to explore the Mauritian job market.

Live in Mauritius
With its warmth, secure and tropical climate, Mauritius is the place to live. If you want to work, retire, invest, or just relax, Mauritius is the place to be. Choosing to live in Mauritius will give access to multiple benefits including tax regimes, political and social stability, multiculturalism, extensive air access and many others.

EXIT PROCEDURES
At the end of the lifecycle of a company, you may need to wind up the company and require the company to be removed from the registers of the Registrar of Companies and close the company.


Bilateral Agreements

FTA

MOU
Memorandum of Understandings

DTAA
Double Taxation Avoidance Treaties

IPPA
IPPAs signed and in force


Permits

Occupation Permit
The Occupation Permit (OP) is a combined work and residence permit which allows foreign nationals to work and reside in Mauritius under the following 3 specific categories (Investor, Professional & Self-Employed).

Young Professional Occupation Permit
The YPOP is an Occupation Permit valid for a maximum period of 3 years depending on the duration of the contract of employment. The application for the YPOP shall be submitted by the Employer to the Occupation Permit Unit (OPU)

Permanent Residence Permit
The Permanent Residence Permit (PRP) is for expatriates seeking to work and live freely in Mauritius and make it their second home.

Living in Mauritius
Blessed with sunshine all year round, as well as a coastline that is bathed by the warm waters of the Indian Ocean and spread over hundred kilometres, Mauritius remains the ‘place to be’.


Application forms

Application form for disposal v2f

Young professional permit

Work permit

Work and live in Mauritius

TPMS

SME refund scheme

Sharing of data through the Info highway platform

Sectors

Real estate development

Property Development

Permanent residence permit

Occupation permit

Freight rebate scheme

Film rebate

Exemption from payment of registration duty and land transfer tax for warehousing purposes

Acquisition of property


Guidelines

Guidelines for disposal of an immovable property v2

Mauritius Diaspora Guidelines

Young professional permit

Work permit

Work and live in Mauritius

Vat Refund scheme

The smart city scheme

SME refund scheme

Regulatory sandbox

Real estate and hospitality sector

Property Development

Permanent residence permit

Occupation Permit

Manufacturing sector

Freeport and Logistics sector

Life sciences sector

Healthcare sector

Food processing scheme

Fintech

Film rebate scheme

Exemption from payment of registration duty and land transfer tax for warehousing purposes

Aqua culture sector

Agro-industry sector

Acquisition of property


Legislations

Real Estate Development Scheme Regulations 2022

The Finance Miscellaneous Provision Act of 2021

EDB Act 2021

Non - Citizen (Property Restriction) Act - 5.5.21

Value Added Tax Act

Income Tax Act

Freeport Act

Excise Act

Trusts Act 2001

The United Nations Financial Prohibitions Arms Embargo Travel Ban Sanctions Act 2019

The Registration Duty Act

The Private Pension Schemes Act 2012

The Non Citizens Property Restriction Act 1975 20-10-2016

The Limited Partnerships Act 2011

The Land Act

The Insurance Amendment Act 2015

The Finance Miscellaneous Provisions Act 2020

The Companies Act

The Securities Central Depository Clearing And Settlement Act 1996

The Protection Against Unfair Practices Industrial Property

LOCAL GOVERNMENT ACT 2011

The Business Registration Act 2002

Regulations of the Patents, Industrial Designs and Trademarks Act 2002

Protected Cell Companies Act

Prevention Of Terrorism Act 2002

POCA

Non Citizens Employment Restriction

MRA Act

Merchant shipping (registration of ships) 2009

MARITIME ZONES 1

Insurance Act 2005

Insolvency Act 2009

IMMIGRATION ACT

ICT Act

GMO Act

Foundations Act 2012

Financial Services Act 2007

Financial Reporting Act 2004

Fiamla Updated 2019

ERiA Updated as at 29 May 2017

ENVIRONMENT PROTECTION ACT

Electronic Transactions Act

Copyright Act

Computer Misuse and Cybercrime Act

Companies Act 2001 Amended (up to date)

Clinical Trials

Captive Insurance Act 2015

The Data Protection Act

Securities Act

Merchant Shipping Act 2007

Finance Act 2019

Investment Promotion Smart City Scheme Amendment Regulations 2015

Investment Promotion Hotel Scheme Regulations 2015

Investment Promotion Act

EDB Property Development Act 2015

The Business Facilitation Act 17

The Business Facilitation Misc Pro Act


Publications

Cost of Doing Business 2021

budget speech 2020 2021

budget speech 2016 2017

budget speech 2015 2016

budget speech 2019 2020

budget speech 2017 2018

ict flyer

ict flyer august 2019

health care brochure 2017 french final

generic brochure french website jan 2019

generic brochure english website jan 2019

corporate brochure may 2017

brochure hpd

brochure

boi corporate brochure apr 2017

agro Dec 16


Others

List of Approved PDS Projects - Jan 2021

World investment report

Outlline of Mauritius Income Tax System

Maximum shipping schedule

list of irs projects 2017

list of approved res projects aug 19

list of approved pds projects september-2018

List of Recruiting Agencies-Agents in Operation as at 16.05.2018

List of eligible European countries

Business Plan rsl

annex1-47 eligible ports

