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Ease of Doing Business in

Mauritius

Mauritius Download Profile (1801.2KB, pdf)
Region Sub-Saharan Africa
Income Category Upper middle income
Population 1,262,605
GNI Per Capita (US$) 9,610
City covered Port Louis

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 49 42 down
7
72.27 72.18 down
0.09
Starting a Business 48 43 down
5
91.65 91.63 up
0.02
Dealing with Construction Permits 33 32 down
1
76.55 76.51 up
0.04
Getting Electricity 110 107 down
3
63.22 63.18 up
0.04
Registering Property 98 98
-
61.99 61.14 up
0.85
Getting Credit 44 42 down
2
65.00 65.00
-
Protecting Minority Investors 32 30 down
2
65.00 65.00
-
Paying Taxes 45 43 down
2
82.96 82.96
-
Trading across Borders 74 74
-
78.67 78.67
-
Enforcing Contracts 34 33 down
1
68.65 68.65
-
Resolving Insolvency 39 37 down
2
69.06 69.06
-

Positive=Doing Business reform making it easier to do business. Negative=Change making it more difficult to do business.

DB 2017 Rank: 48

DB 2016 Rank: 43

Change in Rank: down5

DB 2017 DTF (% points): 91.65

DB 2016 DTF (% points): 91.63

Change in DTF (% points): up0.02

Standardized Company
Legal form: Private Limited Liability Company
Paid-in minimum capital requirement: MUR 0
City: Port Louis
Indicator Mauritius Sub-Saharan Africa OECD high income
Procedure – Men (number) info_outline 5.0 7.8 4.8
Time – Men (days) info_outline 6.0 27.3 8.3
Cost – Men (% of income per capita) info_outline 1.8 54.0 3.1
Procedure – Women (number) info_outline 6.0 7.9 4.8
Time – Women (days) info_outline 7.0 27.5 8.3
Cost – Women (% of income per capita) info_outline 1.8 54.1 3.1
Paid-in min. capital (% of income per capita) info_outline 0.0 33.1 9.2
  • No. Procedure Time to Complete Associated Costs
    1

    Obtain marriage certificate for national identification card

    Agency: Central Civil Status Office

    Under the National Identity Card Act, Art. 4, Registrar of Civil Status has the discretion to request marriage certificates for married women as the Registrar deems fit. Marriage certificates may be requested by married woman either at the Central Civil Status Office in Port Louis or at the civil status office where the wedding was celebrated.
    1 day MUR 25 for a stamp
    2

    Register the company

    Agency: Registrar of Companies

    To register, the entrepreneur completes the company incorporation form and the business registration form including the relevant business details and submits them either online or to the Registrar of Companies after payment of fees has been affected either online or on-site. The registration fee for private companies is MUR 3000 + MUR 200 for the certificate of incorporation. A Summary of File is no longer required.

    In order to promote online registration, the fee to obtain the certificate of incorporation for online registration costs less: MUR 100. The application forms can be downloaded from the Registry's website: http://companies.govmu.org/.

    When registering online, it takes about 2 days to receive the Business Registration Card which includes the unique identifier (business registration number) and the Certificate of Incorporation. After registering online, a computer-generated certificate is provided once the company is registered and an original certificate bearing the seal and signature of the Registrar of Companies must be collected in person at the offices of the Registrar of Companies or to be sent by post at the option of the applicant.

    Upon incorporation, the Registrar of Companies updates the online Central Business Registration Database with the details of the registered companies. The Mauritius Revenue Authority, Local Authority (Municipality) & the Ministry of Social Security are connected to the Central Business Registration Database system, which is located at the Registrar of Companies. Therefore, once a company is incorporated, it is automatically registered for taxes and does not need to file a separate application at the Tax Office. The information of the employer is electronically shared with the Ministry of Social Security (MSS).
    2 days MUR 3,000 in registration fees + MUR 100 for the certificate of incorporation for online registration
    3

    Receive inspection by the local authorities

    Agency: Local Authorities

    Once the company is registered, the Registrar of Companies provides relevant agencies with an electronic notice about the newly registered business and the expected start date of its business activities. These agencies include: the Sanitary Authority, the Police Department, the Fire Services Department, the Ministry of Health, the Ministry of Environment, and so forth. Subsequently, local authorities communicate fees, relevant guidelines, and other provisions with businesses that intend to trade within their jurisdiction.
    4 days on average no charge
    * 4

    Pay the license fees

    Agency: Local Authorities

    The license fee published by the local authority (municipality) for the current financial year must be paid within 15 days of the start of business operations, and thereafter in respect of every subsequent financial year in 2 equal installments: the first one on or before January 31, and the second one on or before July 31. The authority will levy a 50% surcharge on any unpaid amount within the prescribed period.

    The first payment of the license fee must be accompanied by the following documents:
    1. Declaration of trades form (which can be downloaded from the website of the municipality and must be submitted in duplicate)
    2. Business registration card (2 copies)
    3. ID Card (of the applicant)
    4. Certificate of Incorporation
    5. Site & location plan
    6. Building & Land Use Permit
    7. Written consent from the landlord (owner of premises) or Lease Agreement and Proof of ownership of premises
    8. ID Card of the landlord (owner of premises)


    According to the City Council of Port Louis (Fees for classified Trades) Regulations 2014 GN No. 128 of 2014 which came into effect in June 2014, the fees levied for classified trade of a general retailer are MUR 2,200.
    1 day (simultaneous with previous procedure) MUR 2,200 (for a general retailer)
    * 5

    Register with the Social Security Office

    Agency: Social Security Office

    The entrepreneur must submit a completed Social Security Registration application form on the Central Business Registration Database, along with the following documents:
    1. Employer registration
    2. Certificate of incorporation (2 copies)
    3. Copy of the Business Registration Card
    4. List of the company's Directors

    Data is downloaded from the Central Business Registration Database system located at the Registrar of Companies. Potential employers are contacted by the Social Security Office. Employers should submit a monthly return of contributions either electronically or by filling in forms provided by the Ministry of Social Security (MSS). As of January 2013, legal amendments have been made to Section 46 of the National Pension Act to allow employers with 50 or more employees to electronically submit the monthly return of contributions to the Ministry of Social Security (MSS).
    1 day (simultaneous with procedure 3) no charge
    * 6

    Make a company seal

    Agency: Sealmaker

    The Certificate of Incorporation of the company along with a letter requesting them to make the company seal have to be submitted to the seal maker. A company seal has not been a legal requirement since 2008, but they are commonly used in business operations.
    1 day (simultaneous with procedure 3) USD 12

    * Takes place simultaneously with previous procedure.

    Applies to women only.