How to start a business in Mauritius as a foreigner (2026)
Starting a business in Mauritius as a foreigner: easy.
Mauritius permits 100% foreign ownership in most sectors with no statutory minimum share capital for incorporation. Company registration is conducted fully online via the CBRIS platform and typically completed within half a day to three working days. The EDB serves as a single-window gateway for foreign investors, and the country is consistently ranked among Africa's most open business environments.
Legal framework
Companies Act 2001 and Business Registration Act 2002, administered by the Corporate and Business Registration Department (CBRD); foreign investment facilitated by the Economic Development Board (EDB) under EDB Act 2017
Key points: starting a business in Mauritius
Foreign Ownership
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.
Minimum Share Capital
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.
Registration Process & Timeline
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.
Investor Occupation Permit (Residency/Work Rights)
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.
Governing Legislation & Authorities
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.
Post-Incorporation Compliance
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.
Sources
- mcci.org/en/inside-mauritius/doing-business/start-a-business/incorporation-of-
- edbmauritius.org/getting-started
- business-support-portal.edbmauritius.org/getting-started/
- state.gov/reports/2025-investment-climate-statements/mauritius
- investmentpolicy.unctad.org/investment-laws/laws/126/mauritius-investment-act
- mcci.org/media/35748/the-business-registration-act-2002-updated.pdf
- edbmauritius.org/wp-content/uploads/2025/08/EDB-Act-2025.pdf
- news.edbmauritius.org/mauritius-offers-10-year-work-and-live-residency-to-investors/
- assets.kpmg.com/content/dam/kpmg/za/pdf/2025/tax-alert%2095-changes-to-residency-and-
- mcci.org/en/inside-mauritius/doing-business/start-a-business/registration-of-b
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Next topicOrientation, not legal advice: verify against the primary sources linked above. Last verified 24 May 2026. Methodology & how to cite · State of Technology Regulation 2026