Starting a business in Mauritius: foreigner's guide (2026)

100% foreign equity is permitted in most sectors. Restricted activities include sugarcane production, newspaper and magazine publishing, television broadcasting, fishing in Mauritian maritime zones, insurance, and legal services, where local participation or joint ventures may be required.

There is no statutory minimum share capital for incorporating a private company in Mauritius. A company may be formed with a single share at nominal value, making capital barriers effectively nil for standard incorporation.

Incorporation is done online via the CBRIS (Corporate and Business Registration Integrated System). The applicant registers on MNS, submits Form 1 (application), Form 7 (director consent), Form 8 (secretary consent), and Form 9 (shareholder consent), pays the prescribed fee, and receives an electronic Certificate of Incorporation and Business Registration Card. The process is typically completed within half a day.

Foreign nationals who wish to live and work in Mauritius as investors must obtain an Investor Occupation Permit from the EDB. The standard pathway requires a minimum transfer of USD 50,000 in fresh capital from abroad into a Mauritian corporate bank account, with progressive turnover targets (min. MUR 1.5 million in year 1, cumulative MUR 20 million over 5 years). A higher-capital pathway requires USD 100,000 with lower turnover thresholds. An innovative start-up pathway requires no minimum investment but must be EDB-approved or incubator-registered.

The Companies Act 2001 governs company formation; the Business Registration Act 2002 governs business registration; the EDB Act 2017 (as amended through 2025) governs the single-window investment promotion authority. Companies are automatically registered with the Mauritius Revenue Authority (MRA) upon incorporation.

After incorporation, companies must pay annual business registration fees to the CBRD. VAT registration can be completed online simultaneously at incorporation. Trade/activity-specific licences may be required depending on the sector, coordinated through the EDB's business support portal.