How to Start a Business in Mauritius (2026): The Complete Step-by-Step Guide

Below is the exact order every Mauritian founder should follow in 2026 — from choosing the right legal structure to landing your first paying customer and listing your business free on SME Hub Mauritius. Bookmark this page; every step links to a deeper guide.

Step 1 — Pick the right legal structure

Most first-time founders in Mauritius choose one of three structures:

• Sole trader (Individual Enterprise / Small Enterprise): cheapest and fastest, ideal if you're the only owner and your turnover is under Rs 10M. You and the business are legally the same person.
• Private company (Ltd): limited liability, better for taking on partners, tenders, and bank financing. Minimum one shareholder and one director resident in Mauritius.
• Société: partnership between two or more people, useful for family businesses and professional practices.

If you're unsure, most micro and small enterprises start as sole traders and convert to a Ltd once turnover crosses Rs 3–5M or when they need to bid for public tenders.

Step 2 — Get your Business Registration Number (BRN)

Every business trading in Mauritius needs a BRN, issued by the Corporate and Business Registration Department (CBRD) via the online system CBRIS (companies.govmu.org).

• Sole trader registration: Rs 125 and usually issued the same day.
• Company incorporation: Rs 3,000 and issued within 2–3 working days.
• You'll need a valid NIC (or passport), proof of address, and a business name that isn't already taken.

Once you have the BRN, you can open a bank account, sign contracts, invoice clients, and apply for grants.

Step 3 — Register with the MRA

The Mauritius Revenue Authority (mra.mu) handles income tax and VAT. Most new businesses register through MRA Tax Connect using their BRN.

• Income tax: everyone registers. Sole traders pay personal income tax on business profits; companies pay 15% corporate tax (3% on the export portion of certain activities).
• VAT: only compulsory if your annual taxable turnover exceeds Rs 6 million. Below that, VAT registration is optional.
• PAYE and NPF/NSF: if you hire staff, register as an employer before your first payroll run.

Step 4 — Open a business bank account

You'll need your BRN certificate, NIC, proof of address, and a short business description. Most Mauritian banks (MCB, SBM, ABC Banking, MauBank, AfrAsia) open an SME account within 3–7 working days. Ask about:

• Monthly fees (some SME accounts are free below a certain balance).
• MCB Juice for Business / JuicePro or MyT Money merchant acceptance — critical for taking small payments.
• Access to term loans and overdrafts once you have 6–12 months of statements.

Step 5 — Get the licences and insurance you actually need

Beyond the BRN, sector-specific permits matter:

• Trade Fee paid to your Municipal or District Council (annual, based on activity).
• Food Handler's Certificate and Sanitary Fitness for anyone touching food.
• Building & Land Use Permit (BLP) if you're setting up a physical outlet.
• Public liability insurance — inexpensive and expected by most B2B clients.

Step 6 — Land your first customers and get found

With paperwork done, focus 80% of your time on customers:

1. Set up a Google Business Profile so people can find you on Maps.
2. List your business free on SME Hub Mauritius — it takes 5 minutes and puts you in front of buyers, suppliers, and other SMEs.
3. Turn on WhatsApp Business and MCB Juice/MyT Money so you can quote and get paid on the same phone.
4. Ask your first 5 customers for a Google review and a testimonial.

Budget your first three months conservatively — many Mauritian SMEs underestimate cash flow. Keep at least three months of fixed costs in reserve.

Frequently asked questions

How much does it cost to start a business in Mauritius?

A sole trader can be up and running for under Rs 3,000 in official fees (Rs 125 CBRD registration plus a Municipal trade fee). A private company costs around Rs 3,000 in CBRD fees plus optional legal help. Budget separately for a website, banking, and first-month stock.

Can a foreigner start a business in Mauritius?

Yes. Non-citizens typically apply for an Occupation Permit (Investor) through the Economic Development Board (edbmauritius.org), which currently requires an initial investment of USD 50,000. Some categories (self-employed, professionals) have lower thresholds.

Do I need a physical office to register?

No. Home addresses are accepted for the BRN as long as you have proof of address. You may still need a Building & Land Use Permit if you receive customers on-site or use industrial equipment.

How long does the whole process take?

Most Mauritian founders are legally trading within 5–10 working days: BRN same day, MRA registration within 48 hours, and a bank account inside a week.

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Ready to be found by Mauritian buyers, suppliers and other SMEs? List your business free on SME Hub Mauritius →