Mauritius
Mauritius: the regulated gateway between Africa, Asia and the Gulf
Our reporting on Mauritius
Who owns this company? The disclosure rules arriving in Mauritius and the Seychelles
Both Indian Ocean centres legislated this year to record more about the people behind companies, partnerships and trusts. The first deadline falls on 31 December.
Where foreign investment went in 2025: six hubs compared
Singapore pulled further ahead, Hong Kong fell back and the UAE's inflows rose again. UNCTAD's latest figures put the hubs we cover side by side.
FSC launches a Register of Trusts: existing trusts must be loaded by 15 January 2027
The Financial Services Commission has opened a Register of Trusts that the public cannot see. Every Qualified Trustee must load basic and beneficial ownership information for each trust it administers by 15 January 2027, and from then on report changes within five working days.
Who appears on which register: a UAE company held through a Seychelles IBC and a Mauritius foundation
A layered ownership chain, walked from the founder down, and what each layer now records about the people behind it.
Mauritius: steady growth, with financial services doing more of the work
Statistics Mauritius has revised its estimate of real GDP growth in 2025 up to 3.5 per cent and expects 3.0 per cent this year. Financial services is the largest single contributor to the forecast.
Minimum tax: investment funds excluded, filing date clarified, late-payment penalty halved
The Finance Act 2026 adjusts Mauritius's Qualified Domestic Minimum Top-up Tax. Investment funds and real estate investment vehicles are now excluded only where they are the ultimate parent entity, the return deadline is tied to the month in which the fiscal year ends, and the penalty falls to 2.5 per cent.
Management services to global business entities move from zero-rated to VAT-exempt
From 1 October 2026, services supplied by Mauritius management companies to Global Business Licence holders and to qualifying trusts and foundations are exempt from VAT rather than zero-rated. The difference matters because an exempt supply carries no right to recover the VAT paid on costs.
FSC stops accepting applications for Managed Corporate Service Providers
The Financial Services Commission has suspended its Managed Corporate Service Provider policy and revoked the 2005 Practice Notes on which it rested. MCSPs past three years of operation have up to one year to apply to become full Management Companies.
A Mauritius holding company over a UAE free zone business
One of the most common set-ups for founders who operate from the UAE and invest across Africa and Asia. It works only with the governance to hold it up.
Deadlines in Mauritius
| Date | Jurisdiction | What falls due | Who it affects | Status |
|---|---|---|---|---|
| 30 November 2026 | Mauritius | Corporate tax return and tax due for years ended May 2026; advance payment statement for the quarter to 31 August 2026 | Companies, including Global Business Companies | Confirmed |
| 29 December 2026 | Mauritius | Corporate tax return and tax due for years ended June 2026; advance payment statement for the quarter to 30 September 2026 | Companies, including Global Business Companies | Confirmed |
| 31 December 2026 | Mauritius | Audited financial statements due to the FSC for licensees with a June 2026 year end (six months after the year end) | Global Business Companies and other FSC licensees | Confirmed |
| 15 January 2027 | Mauritius | Initial population of the FSC Register of Trusts must be complete | Qualified Trustees and management companies administering trusts | Confirmed |
| 15 January 2027 | Mauritius | Nil and loss returns due for years ended June 2026 | Companies with no chargeable income for the year | Confirmed |
| 31 March 2027 | Mauritius | Existing partnerships, including sociétés, must keep a compliant beneficial ownership register | Partnerships formed before the new rules | Confirmed |
| 30 June 2027 | Mauritius | Beneficial ownership registers of existing entities must record each owner's date of birth | Companies, foundations, limited partnerships and limited liability partnerships | Confirmed |
| 1 July 2027 | Mauritius | FSC annual licence fees fall due for 2027/28 (Global Business Company USD 2,600; Authorised Company USD 1,400) | Global Business Companies, Authorised Companies and other FSC licensees | Confirmed |