Annual Compliance in Mauritius
The annual corporate pack: the annual return and financial statements to the Registrar of Companies (a small private company may file an abbreviated financial summary rather than full audited accounts, while a GBC must file audited financial statements as a condition of its Global Business Licence), payment of the turnover-banded CBRD annual registration (trade) fee, maintenance of the beneficial-ownership register, and — for a GBC — the continuing economic-substance conditions assessed by the FSC and the MRA. The 2026 CBRD fee bands below were read on the official 'Fees Payable to the Registrar' page, including the higher late rates. The filing deadlines and the audit-exemption threshold were NOT verified from the Companies Act or the Financial Reporting Act, so no date is stated as firm; the windows below are Comriq delivery estimates, not statutory deadlines.
10–30 business days
MUR
What we will need from you
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Financial statements for the financial year (audited where required)
Auditor's report, for a GBC and for any company above the audit threshold
A GBC must file audited financial statements as a condition of its FSC licence. The size/turnover threshold at which a domestic private company loses its audit exemption was not verified — confirm in the Companies Act 2001 / Financial Reporting Act.
Annual return details — registered office, directors, shareholders and share capital
Beneficial-ownership register and any change since the last filing
Mauritius maintains a beneficial-ownership regime; for a GBC or AC the FSC-licensed management company holds the enhanced KYC. The filing mechanics were not verified — confirm on companies.govmu.org.
For a GBC: evidence of continuing economic substance
Resident directors, adequate expenditure and staff in Mauritius and administration by a Mauritius management company. Failing the test forfeits the exemption and residence — read the FSC economic-substance guidance for the exact conditions.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| CBRD — annual registration (trade) fee, small private company (turnover up to Rs 30m)one line of this schedule appliesVERIFIED from the CBRD 2026 registration-fee schedule (Twelfth Schedule Part I) on companies.govmu.org/cbrd/fees-payable-to-roc/: Rs 500 if paid by the due date, Rs 750 if paid late. | MUR 500Indicative — from companies.govmu.org, not confirmed on a government portal. We confirm the exact amount before you pay. |
| CBRD — annual registration fee, private company (turnover Rs 30m–100m)one line of this schedule appliesVERIFIED on companies.govmu.org/cbrd/fees-payable-to-roc/: Rs 2,500 on time, Rs 3,750 late. | MUR 2,500Indicative — from companies.govmu.org, not confirmed on a government portal. We confirm the exact amount before you pay. |
| CBRD — annual registration fee, private company (turnover above Rs 100m)one line of this schedule appliesVERIFIED on companies.govmu.org/cbrd/fees-payable-to-roc/: Rs 18,000 on time, Rs 27,000 late. | MUR 18,000Indicative — from companies.govmu.org, not confirmed on a government portal. We confirm the exact amount before you pay. |
| CBRD — annual registration fee, public companyone line of this schedule appliesVERIFIED on companies.govmu.org/cbrd/fees-payable-to-roc/: Rs 27,000 on time, Rs 40,500 late. | MUR 27,000Indicative — from companies.govmu.org, not confirmed on a government portal. We confirm the exact amount before you pay. |
| FSC — annual licence fee (GBC) or annual fee (AC)Not repeated as an amount here: the verified figures (GBC USD 1,950; AC USD 350 plus the USD 65 Registrar of Companies annual registration fee) are carried on the incorporation variant from the Financial Services (Consolidated Licensing and Fees) Rules 2008. Late payment attracts a 25% surcharge and then 1% a month, and a lapsed licence can be reinstated within 6 months (GBC USD 500 plus USD 300 a month; AC USD 150 plus USD 75 a month) — VERIFIED in the same FSC rules. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
These are the authority’s published lines. Which of them apply depends on your filing — a schedule by headcount, capital or entity type is one line, not all of them — and the applicable line is confirmed before payment, at cost.
How it runs
You will see these exact stages update in your client portal as we progress.
Accounts Prepared
Financial statements prepared and, where required (always for a GBC), audited.
Annual Return Filed
Annual return and financial statements filed with the Registrar of Companies through CBRIS.
Registration Fee Paid
The turnover-banded CBRD annual registration (trade) fee paid by the due date — the late rate is materially higher, and persistent default can lead to strike-off.
Beneficial Ownership Confirmed
The beneficial-ownership register reviewed and any change filed.
Substance Reviewed
For a GBC, the economic-substance position reviewed against the FSC conditions before the annual return, because the 80% partial exemption and Mauritius residence depend on it.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Corporate and Business Registration Department (CBRD), Registrar of Companies — with the FSC for a licensed GBC or an Authorised Company and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.