Mauritius

Starting a Business in

Mauritius

Listed below is a detailed summary of the bureaucratic and legal hurdles an entrepreneur must overcome in order to incorporate and register a new firm, along with their associated time and set-up costs.  It examines the procedures, time and cost involved in launching a commercial or industrial firm with up to 50 employees and start-up capital of 10 times the economy's per-capita gross national income (GNI).

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in June 2011.

  • Standardized Company

  • Legal Form: Private Limited Liability Company
  • City: Port Louis

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No. Procedure Time to Complete Associated Costs
1 Incorporate and register the business and search for compagny name on line

Entreprenuers can form a company without having to go through notary services. An annual registration fee of MUR 2000 is payable to the Registrar of Companies by small private companies (compagnies with a turnover of less than MUR 30 Million).
The company must also register with the Commercial Registry to get a business registration card. Therefore, the company must complete an application form (downloaded from the Internet : http://www.boimauritius.com). The Commercial Registry automatically informs the tax and local authorities, therefore, the company is not required to register separately with the Tax Office unless it intends to import equipment and thus needs a tax account number. Otherwise, registration at the Tax Office is automatic; the Registrar of Companies sends the list of registered companies to the Mauritius Revenue Authority, which then creates the tax account for these companies.
The entrepreneur must complete an application form and submit the employment contracts, the employer registration, and of the certificate of incorporation on the Central registration database (two copies). 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. The social security is connected to the online business registry and obtains all the relevant information when a business is registered.

2 days MUR 2,000
2 Receive inspection by local authorities

The business licensing process was simplified. Once the company is registered, the Commercial Registry provides relevant agencies with an electronic notice about the newly registered business and the expected start date of its business activities. These agencies including other relevant ministries and the local authorities (the sanitary authority, the police department, the fire services department, ministry of health, ministry of the environment, and so forth). Subsequently, local authorities will select those prospective businesses that intend to trade within its jurisdiction and will communicate fees, relevant guidelines, and any other provisions.

The relevant local authority will carry out ex-post control during company operation to ensure compliance with its guidelines. Note that business license application forms and guidelines can be found at the municipality’s Web site (http://mpl.intnet.mu/application_forms.htm).
about 4 days no charge
* 3 Pay license fees

In addition to satisfying guidelines issued by the local authority, the prospective company must pay license fees according to the trade classification published by the local authority. The fee for the current financial year must be paid in 15 days of the start of the business and no later than January 15th in subsequent financial years. The authority will levy a 50% surcharge on any unpaid amount within the prescribed period.
1 day, (simultaneous with procedure 2) MUR 6,000
* 4 Register with the Social Security Office

The entrepreneur must complete an application form and submit the employment contracts, the employer registration, and the certificate of incorporation on the Central registration database (two copies). 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. Online registration for socialsecurity at the time of registration is possible, however the system is not completely operational.
1 day, (simultaneous with procedure 2) no charge
* 5 Make a company seal


1 day, (simultaneous with procedure 2) USD 12
* Takes place simultaneously with another procedure.
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