Form a Mauritius company
Mauritius yearly fees 2026

Mauritius annual fees: three desks, one company

Updated 11 November 2026FSC fee rules of July 2026, Companies Act 2001, Income Tax ActAbout 9 minutes to read
The short answer

An Authorised Company pays the FSC US$1,400 a year for its licence and the Registrar US$130 each January. It sends a financial summary to the FSC and a tax return to the MRA, each within six months of its year end.

Nothing is audited. With us it all comes to US$3,020 a year.

See my dates The July 2026 rise
Since 1 July 2026 4x the FSC licence for an Authorised Company: US$350 became US$1,400 The FSC's first change to its yearly fees since 2019. Plenty of price lists still show the old figure.

A Mauritius Authorised Company answers to three offices that never talk to you directly: the Financial Services Commission, the Registrar of Companies and the Mauritius Revenue Authority. Each has its own year, its own date and its own late charge. Here they are on one page, with the new FSC fees that started on 1 July 2026.

Key takeaways

  • The FSC licence is now US$1,400 a year, up from US$350, on an FSC year that runs July to June.
  • The Registrar's fee is US$130, paid between 3 and 20 January. Late, it is US$200.
  • A financial summary goes to the FSC within six months of the year end. No audit.
  • A return of income goes to the MRA within six months too, even with nothing to pay.
  • Your first licence fee is pro rated by quarter: US$350 to US$1,400.
  • A company removed for unpaid fees comes back for MUR 5,000 plus everything owed.
Chapter 1

The July 2026 FSC fee rise, in numbers

The FSC's new fee rules came into force on 1 July 2026. In its communique it said processing fees had not moved since 2008 and yearly fees since 2019, and gave the Authorised Company's "higher inherent risk profile" as the reason its fee rose most.

  • Authorised Company, before$350
  • Authorised Company, now$1,400
  • Global Business Company, before$1,950
  • Global Business Company, now$2,600

The one-off processing fee stayed at US$600 for both types. Because the rules started on the first day of the FSC year, the FSC moved the 2026/27 payment deadline to 30 September 2026. Fee rules: GN No. 119 of 2026.

1
Key takeaway

The licence quadrupled. Any yearly price quoted before July 2026 is out of date.

Chapter 2

Three desks, three calendars

None of these offices sends a combined bill. Your management company deals with all three, which is why the law makes you have one.

Financial Services CommissionThe licence
  • Yearly feeUS$1,400
  • Its year1 July to 30 June
  • Financial summary6 months after year end
  • Late summaryUS$10 a business day
Registrar of CompaniesThe register
  • Yearly feeUS$130
  • When3 to 20 January
  • Paid lateUS$200
  • Director changewithin 28 days
Mauritius Revenue AuthorityThe tax return
  • Return of incomeevery year
  • When6 months after year end month
  • Late returnRs 2,000 a month
  • CapRs 20,000

The Registrar publishes its fee and the January window in its table of fees payable to the Registrar, and its yearly filings on its statutory obligations page. Sections 116 and 121 of the Income Tax Act set the return of income rules, and the FSC administrative penalties rules set the charge for a late summary.

2
Key takeaway

FSC in July, Registrar in January, MRA six months after your year end.

Chapter 3

Mauritius filing calendar from your year end

An Authorised Company with Heirson, each year2026/27
FSC licence, at costUS$1,400
Registrar fee, at costUS$130
Management company, office and FSC summaryUS$1,490
Your yearly totalUS$3,020
Your own country may ask about the company too. Where you live: pick it

The Registrar works on the calendar year and the FSC on July to June. Only the two filings follow your own year end, which can be any month, and the first financial year can run up to 18 months.

Financial year ends on

    A 30 June year end has its own tax dates under s.116(2) of the Income Tax Act, so it is left out here; we set it with you if you need it.

    3
    Key takeaway

    Two filings follow your year end; two fees follow the offices' own years.

    Chapter 4

    Your first licence fee, by the quarter you start

    Q1

    The FSC charges a new company only for the quarters left in its year, under Part III of the First Schedule to GN No. 119 of 2026. Pick the month the licence is granted to see the first fee and our year one price. The US$700 in that year one price covers the FSC processing fee and the Registrar's incorporation fee.

    Licence granted in
    4
    Key takeaway

    Start late in the FSC year and your first licence costs as little as US$350.

    Chapter 5

    Mauritius late penalties: what each missed date costs

    Each office charges in its own way: the FSC in bands, set in Part III of the Third Schedule to GN No. 119 of 2026, the Registrar a flat higher fee, the FSC summary by the business day and the MRA by the month. Business days are counted as about 22 a month.

    What was missed
    How late

    5
    Key takeaway

    A late FSC fee costs the most: US$350 extra in the first month.

    Chapter 6

    What keeps it an Authorised Company each year

    The licence isn't a one-off. An Authorised Company has to keep meeting the conditions it was licensed on, every year, or it stops being one.

    • Run from outside MauritiusCentral management and control sits abroad. Board decisions are made where the directors are, not on the island.
    • Business done mainly abroadCustomers and work outside Mauritius. That is also what keeps it out of Mauritius tax residence.
    • Mostly owned by non-citizensThe majority of shares held by people who are not citizens of Mauritius.
    • A management company as agentIts registered agent must be a management company licensed by the FSC. Without one, nothing can be filed.
    28 daysTo tell the Registrar about a new or departing director or secretary
    14 daysTo file a change of beneficial owner, after it is entered in the share register
    30 June 2027Owner registers of existing companies must add each owner's date of birth, under the 2026/27 Budget
    6
    Key takeaway

    Run it from abroad, keep the management company, report changes within weeks.

    Chapter 7

    What a Mauritius company costs to keep each year

    $

    Half the yearly cost is government fees passed on at cost. The other half is the licensed management company that every Authorised Company must have.

    • Year one, started Oct to Dec$3,240
    • Year two on$3,020
    • FSC fee 1 month late+$350
    • Registrar fee late+$70
    What we handle for US$1,490 a year
    • Licensed management company and registered office
    • The US$1,400 FSC licence, paid before it falls due
    • The US$130 Registrar fee, paid in the January window
    • The financial summary filed with the FSC
    • Every date in your dashboard, with reminders
    Not inside it
    • The return of income to the MRA, quoted first
    • Nominee director or nominee shareholder, US$480 a year each
    • Certificate of current standing, Rs 100 at cost
    • A Global Business Company instead, with local directors, bank and audit, priced in writing
    7
    Key takeaway

    US$3,020 a year, with both government fees inside.

    Chapter 8

    Removed from the Mauritius register, and restored

    1. Fee or filing missedThe company falls behindUnpaid Registrar fees and missing annual filings are grounds for removal under s.309 of the Companies Act 2001.
    2. Gazette noticeA window to objectThe Registrar publishes the names it intends to remove. Paying and filing before the window closes keeps the company on the register.
    3. RemovalOff the registerThe company can no longer trade, and its management company and bank will act on that.
    4. RestorationMUR 5,000 plus every fee owedThe Registrar's guidance sets the restoration fee; arrears and late fees are paid on top.

    The Companies Act also carries fines on conviction for directors: up to Rs 200,000 for late financial statements and up to Rs 100,000 for a late annual return. They are rare for a company that keeps its management company, which is the point of having one.

    8
    Key takeaway

    Removal follows unpaid fees. Coming back costs MUR 5,000 plus the arrears.

    Chapter 9

    Mauritius annual fees and filings: questions, answered

    ?
    How much is the Mauritius Authorised Company annual fee in 2026?
    The FSC licence is US$1,400 a year from 1 July 2026, up from US$350. The Registrar of Companies adds US$130 each January. Together the government side is US$1,530 a year.
    When is the Mauritius Registrar fee due?
    Each year between 3 January and 20 January, on the Registrar's fee table. Paid after that, it is US$200 instead of US$130 for an Authorised Company.
    When was the 2026/27 FSC licence fee due?
    The FSC set 30 September 2026 as the payment deadline for the licence year that started on 1 July 2026, because the new fees came into force that same day.
    What does an Authorised Company file each year?
    A financial summary to the FSC within six months of its year end, and a return of income to the Mauritius Revenue Authority within six months of the end of the month its year ends, even with no tax to pay. There is no audit filing for an Authorised Company.
    What is the penalty for a late financial summary?
    US$10 for each business day it is late, up to Rs 150,000 for each breach, under the FSC's administrative penalty rules.
    Does a Mauritius Authorised Company pay tax in Mauritius?
    It is not tax resident in Mauritius as long as it is managed and controlled from abroad and does its business mainly outside Mauritius. It still files a return of income every year.
    Can a Mauritius company removed from the register be restored?
    Yes. The Registrar restores a removed company for MUR 5,000 plus every fee still outstanding. Removal follows unpaid fees or missing filings, after a notice in the Gazette.
    What does Heirson charge each year for a Mauritius company?
    US$3,020 a year once it is running: the US$1,400 FSC licence and the US$130 Registrar fee at cost, plus our US$1,490 for the management company, the registered office and the FSC financial summary.

    Changelog

    • 11 November 2026: first published.
    • 13 November 2026: official sources linked inside the text.
    Your Mauritius company

    Three offices, one yearly price.

    We pay the FSC and the Registrar on time and file your financial summary, for US$3,020 a year.

    See the Mauritius company Mauritius tax, explained