Africa Business Registration: How startups and SMEs can register a business in Mauritius

Starting a business in Mauritius does not require entrepreneurs to spend days moving between government offices. Company and business registration is handled by the Corporate and Business Registration Department (CBRD), with applications available through its online Companies and Businesses Registration Integrated System (CBRIS). The process is fairly quick, although registering the business is only one part of getting it ready to operate.

Registering a company

The CBRD handles the incorporation of companies and the registration of businesses in Mauritius. Entrepreneurs can submit their applications online and provide details about the business, its owners and the activities it will carry out. For a company, the application includes information such as the company’s proposed name, directors, shareholders and registered office. Once the application is approved, the CBRD provides an electronic certificate of incorporation. The government says individual business registrations can generally be completed on the same day, while incorporation of a domestic or global business company usually takes about half a day.

Company registration does not take care of all the paperwork. Businesses may also have to register with the Mauritius Revenue Authority (MRA) for tax purposes. This can include obtaining a Tax Account Number and registering for VAT where the business meets the relevant requirements. The tax obligations will depend on what the company does, how much it earns and whether it employs people.

Some businesses need licences

A company can be registered but still need permission to operate. Businesses in sectors such as food, transport, tourism, healthcare and financial services can face additional licensing requirements. The relevant regulator or local authority determines what approvals are needed. This is something founders need to check before starting operations, particularly if the business operates in a regulated industry. Smaller businesses have another option available to them. The SME Registration Unit allows qualifying businesses to apply for an SME certificate. According to the government, businesses with projected annual turnover below Rs250 million can apply, including companies, individuals and cooperative societies. The certificate is separate from company registration and does not replace licences or other approvals.

What the SME certificate is used for

The certificate can give qualifying businesses access to government programmes and support offered through institutions such as SME Mauritius. These programmes cover areas including technology, innovation, business transformation, market readiness and other areas of SME development. The government says there is no charge for applying for an SME certificate. For an entrepreneur setting up a business in Mauritius, the company registration itself is not particularly complicated. Most of the application can be handled online, and the government has reduced the amount of physical paperwork involved. The more important issue comes after incorporation. Founders still need to deal with tax registration, licences and sector specific rules before they can start trading. For startups and SMEs, knowing those requirements upfront can prevent a registered company from sitting on paper while the owner waits for the approvals needed to actually operate.