Doing Business in Mauritius (2025): Key Government Portals, Policies, Practical Steps and Precautions

This guide summarizes the main government and departmental websites foreign companies will use when establishing operations in Mauritius in 2025, explains relevant policy directions and interpretations, and offers step-by-step operational guidance plus practical precautions. Procedures and rules evolve — always verify details on official portals before taking action.

Main government portals and their functions

Note: URLs above point to the primary online entry points; some services are delivered through dedicated sub-portals (e-filing, e-payments, e-permits). Always confirm the most recent links on the official site.

High-level policy highlights and interpretations for 2025

• Investment facilitation: Mauritius continues to position itself as a regional hub, emphasizing streamlined investor onboarding via the EDB. Priority sectors include financial services, ICT, renewable energy and logistics.
• Immigration and work/residence permits: The Occupation Permit (a combined work + residence permit) remains the standard route for foreign professionals and investors. Authorities maintain stricter compliance checks on source-of-funds and qualifications.
• Tax and substance expectations: While corporate tax rates are stable in the foreseeable term, regulatory focus is on economic substance — demonstrating local activities, local staff, office premises and decision-making in Mauritius.
• Labour regulation: Employers must adhere to local labour contracts, social contributions, and minimum standards; enforcement has become more active post-pandemic.

These policy themes reflect continuity from prior reforms: investor convenience balanced with stronger compliance and substance requirements.

Step-by-step: Registering a company in Mauritius (typical flow)

1. Reserve company name online at the Registrar of Companies portal.
2. Prepare incorporation documents: Memorandum & Articles (or Constitution), details of directors and shareholders, registered office address.
3. File incorporation application and pay registration fees via CBRD online services.
4. Obtain Certificate of Incorporation and Business Registration Number.
5. Register for tax with MRA to obtain Tax Account Number / TIN, register for VAT if applicable, and set up PAYE for employees.
6. Open a local bank account (banks will require company documents, proof of business activity and KYC information).
7. If hiring foreign staff, start Occupation Permit / Work Permit applications through EDB or Passport & Immigration portals.

Typical documents required at incorporation

Step-by-step: Tax registration & filing

1. Register with MRA for a Tax Account Number soon after incorporation.
2. Assess VAT registration threshold and register if turnover is above threshold or if voluntary registration is strategic.
3. Implement payroll system for PAYE and social contributions; register as an employer with MRA.
4. Keep contemporaneous records to demonstrate substance and business activity (invoices, contracts, meeting minutes).
5. File periodic VAT returns, monthly PAYE and annual corporate tax returns within deadlines; use MRA e-services for filing and electronic payments.

Step-by-step: Hiring foreign employees and visas

1. Determine the correct permit: Occupation Permit (investors, professionals), Work Permit, or visitor visa followed by locally approved permit.
2. Prepare application: passport, academic/professional qualifications, employment contract, proof of company registration, and proof of accommodation.
3. Submit online via EDB or Passport & Immigration portals and pay application fees.
4. Await clearance; some permits require police clearance and medical checks.
5. Upon approval, ensure employee completes entry formalities and employer registers them for PAYE and social schemes.

Labor compliance checklist andNotes (practical precautions)

• Employment contracts: Use clear written contracts complying with Mauritius Labour Laws, including working hours, leave entitlements and termination clauses.
• Local labour standards: Respect minimum wages (where applicable), statutory paid leave, and employer social contribution obligations.
• Substance & documentation: Maintain office leases, local hires, meeting minutes and financial records to meet economic substance reviews.
• Data protection: Follow local rules when handling personal data of employees and clients.
• Timely filings and payments: Late tax or statutory filings trigger penalties — set up reminders and use e-filing to reduce risk.
• Use accredited service providers: For complex sectors (financial services), engage licensed advisors or lawyers to ensure compliance with FSC regulations.

Practical case examples

Case 1: A software firm opens a subsidiary

Steps taken: name reservation with CBRD; incorporation as a private company; MRA registration for corporate tax and VAT; recruit two local developers and one foreign CTO (occupation permit application via EDB); lease small office; maintain payroll and VAT returns monthly. Key point: documenting where key development decisions are taken helped satisfy substance expectations.

Case 2: A trading company bringing in a foreign operations manager

Steps taken: company incorporation, appointing a local nominee director where required by partners, work permit application for the manager, employer PAYE setup. Key point: proof of recruitment efforts to hire locally can help permit processing.

Where to get professional help

Because rules and interpretations can change, many companies engage local lawyers, licensed corporate service providers or accountants for incorporation, tax registration, payroll and permit filings. For end-to-end offshore human services and cross-border HR solutions, consider SailGlobal as an out-of-sea human service partner to support immigration, payroll and staffing compliance.

Final recommendations

• Always confirm current forms, fees and timelines on the official portals listed above before starting any process.
• Keep robust documentation to prove substance: contracts, minutes, local hires, office proof and financial records.
• Plan for timelines: permit approvals and bank onboarding may add weeks to the setup schedule.
• When in doubt on tax or sector-specific licensing (financial services, healthcare, education), consult licensed advisors.

Useful keywords for further research: Mauritius company registration 2025, MRA e-filing, Occupation Permit Mauritius, Mauritius labour law compliance, economic substance Mauritius.