Annual Registration Fees Mauritius: What Businesses Must Pay in 2025

Running a business in Mauritius involves various annual fees and renewal costs. Missing these payments can result in penalties, business suspension, or even prosecution. This comprehensive guide covers all annual fees your business must pay in 2025, with exact amounts, deadlines, and payment methods.

Quick Overview: Annual Business Costs

Fee Type	Amount	Frequency	Deadline
Individual BRN Renewal	Rs 125 - Rs 1,500	Annual	Within 28 days of anniversary
Corporate BRN	FREE (no annual fee)	N/A	N/A
Trade License	Rs 2,000 - Rs 15,000+	Annual	Jan 31 / Jul 31
Registered Office	Rs 3,000 - Rs 10,000	Annual	Per contract
Company Secretary	Rs 5,000 - Rs 15,000	Annual	Per contract
Professional Body Fees	Varies	Annual	Varies by profession
Domain Name	Rs 500 - Rs 1,500	Annual	Renewal date
Business Insurance	Varies	Annual	Policy renewal date

1. BRN (Business Registration Number) Fees

Individual BRN Annual Renewal

Who must pay: Sole traders, partnerships, and individual businesses

Fees based on workforce:

Workforce Size	Annual Renewal Fee
1 person (self-employed)	Rs 125
2-5 persons	Rs 500
6-10 persons	Rs 750
11-20 persons	Rs 1,000
21+ persons	Rs 1,500

Renewal deadline: Within 28 days of your BRN anniversary date

Example: If you registered on March 15, 2024, you must renew by April 12, 2025.

How to renew:

Log into cbris.mu
Go to "My Business" → "Renew BRN"
Confirm workforce size
Pay renewal fee online
Download renewed certificate

Late payment penalty: Rs 50 per month of delay

Corporate BRN (Companies)

Annual fee: FREE - Companies do not pay annual BRN renewal fees

However, companies must:

File annual return within 28 days of AGM
Pay company secretary fees (Rs 5,000 - Rs 15,000/year)
Maintain registered office (Rs 3,000 - Rs 10,000/year)

2. Trade License Annual Fees

What is a Trade License?

A trade license is required for classified trades - businesses that require regulatory oversight for public health, safety, or environmental reasons.

Annual Trade License Fees

Fees vary by:

Type of business activity
Location (urban vs rural district councils)
Size of premises
Number of employees

Typical fees:

Business Type	Typical Annual Fee
Small retail shop	Rs 2,000 - Rs 5,000
Restaurant/Cafe	Rs 5,000 - Rs 10,000
Supermarket	Rs 10,000 - Rs 25,000
Manufacturing	Rs 5,000 - Rs 15,000
Workshop/Garage	Rs 3,000 - Rs 8,000
Guest house	Rs 5,000 - Rs 15,000
Bar/Nightclub	Rs 15,000 - Rs 40,000

Note: Exact fees are set by individual District/Municipal Councils. Contact your local council for specific amounts.

Payment Deadlines

Trade license fees are paid bi-annually (twice per year):

First installment: By January 31 (covers January - June)

Second installment: By July 31 (covers July - December)

Late payment penalty: 50% surcharge on the outstanding amount

Example:

Trade license fee: Rs 10,000/year
First payment (Jan 31): Rs 5,000
Second payment (Jul 31): Rs 5,000
If you miss July 31 deadline, you pay Rs 5,000 + Rs 2,500 surcharge = Rs 7,500

How to Pay

Option 1: District Council Office

Visit your local district council in person
Pay cash or by check
Receive stamped receipt

Option 2: Bank Transfer

Transfer to your district council's bank account
Keep transfer receipt
Collect license from council office

Option 3: Post Office

Some councils accept payment at Mauritius Post offices
Check with your local council

Which District Council?

Find your district council based on business location:

District	Council Office	Phone
Port Louis	Port Louis Municipality	211-2801
Curepipe	Curepipe Municipality	676-1826
Quatre Bornes	Quatre Bornes Municipality	454-5975
Vacoas-Phoenix	Vacoas-Phoenix Municipality	686-5401
Beau Bassin-Rose Hill	Beau Bassin-Rose Hill Municipality	454-4081
Moka-Flacq	Moka-Flacq District Council	433-4034
Grand Port-Savanne	Grand Port-Savanne District Council	634-5193
Pamplemousses-Rivière du Rempart	Pamplemousses-RDR District Council	243-0294
Black River	Black River District Council	234-5106
Plaines Wilhems	Plaines Wilhems District Council	454-6993

3. Company-Specific Annual Costs

Registered Office Address

Requirement: All companies must have a registered office address in Mauritius

Annual cost: Rs 3,000 - Rs 10,000

What's included:

Physical address for official correspondence
Mail forwarding service
Registered office certificate
Compliance with Companies Act

Providers:

Corporate service providers
Accounting firms
Law firms
Business centers

Company Secretary

Requirement: All companies must appoint a company secretary

Annual cost: Rs 5,000 - Rs 15,000

What's included:

Filing annual returns
Maintaining statutory registers
Board meeting minutes
Compliance monitoring
CBRD liaison

Who can be a company secretary:

Professional company secretaries
Accounting firms
Corporate service providers
Individual with relevant qualifications

Note: Directors can be secretaries for small companies, but professional service is recommended.

Annual Return Filing Fee

Fee: FREE - No government fee for filing annual returns

Deadline: Within 28 days of holding Annual General Meeting (AGM)

AGM deadline: Within 6 months of financial year-end

Example:

Financial year ends: June 30, 2025
AGM must be held by: December 31, 2025
Annual return filing: Within 28 days of AGM date

Late filing penalty:

Rs 1,000 for first offense
Rs 5,000 for second offense
Rs 10,000 for subsequent offenses

4. Professional Body Membership Fees

Many professions require annual registration with regulatory bodies:

Accountants

ICPA (Institute of Chartered and Professional Accountants)

Annual membership: Rs 2,000 - Rs 5,000
Practicing certificate: Rs 3,000 (additional)

Lawyers

Law Society of Mauritius

Annual practicing certificate: Rs 2,500
Bar Council fee: Rs 1,000

Engineers

Council of Registered Professional Engineers

Annual registration: Rs 1,500 - Rs 3,000

Architects

Mauritius Council of Registered Professional Architects

Annual registration: Rs 2,000

Medical Practitioners

Medical Council

Annual practicing license: Rs 3,000 - Rs 5,000

Real Estate Agents

Real Estate Agency Authority (REAA)

Individual license: Rs 10,000
Corporate license: Rs 25,000

Tour Operators

Tourism Authority

Tour operator license: Rs 5,000 - Rs 20,000 (based on category)

5. VAT Registration (No Annual Fee)

Annual fee: FREE - No cost to maintain VAT registration

Obligations:

File VAT returns (monthly, quarterly, or annually)
Pay VAT liability on time
Maintain proper records

Penalty for not filing: Rs 2,000 fixed penalty + Rs 200/day (max Rs 10,000)

6. Additional Annual Business Costs

Domain Name Renewal

Cost: Rs 500 - Rs 1,500/year

Common extensions:

.mu domain: Rs 600 - Rs 800/year
.com domain: Rs 700 - Rs 1,200/year
.business/.shop/.co: Rs 1,000 - Rs 1,500/year

Renewal reminder: Set calendar reminder 30 days before expiry

SSL Certificate

Cost: Rs 0 - Rs 10,000/year

Options:

Free SSL (Let's Encrypt): Rs 0
Basic SSL: Rs 1,500 - Rs 3,000/year
Business SSL with warranty: Rs 5,000 - Rs 10,000/year

Business Insurance

Public Liability Insurance

Cost: Rs 5,000 - Rs 25,000/year

Coverage: Rs 1M - Rs 10M

Recommended for: Retail shops, restaurants, professional services

Professional Indemnity Insurance

Cost: Rs 10,000 - Rs 50,000/year

Required for: Accountants, lawyers, consultants, architects, engineers

Fire Insurance

Cost: Rs 3,000 - Rs 15,000/year

Coverage: Building and contents

Employee-Related Annual Costs

Work Permits for Foreign Employees

Occupation Permit: Rs 25,000 - Rs 200,000 (varies by permit type)

Work Permit: Rs 5,000 - Rs 15,000

National Pension Scheme (NPS)

Employer contribution: 6% of employee's salary (monthly)

Employee contribution: 3% of employee's salary (deducted from salary)

Submission: 15th of following month

Contribution Sociale Généralisée (CSG)

Rate: 0.25% on revenue (for employers)

Frequency: Quarterly

Deadline: 15th of month following quarter end

Software Subscriptions

Accounting software: Rs 1,800 - Rs 30,000/year

Wave: Free
Zoho Books: Rs 2,200/year
Xero: Rs 5,500 - Rs 25,000/year
QuickBooks: Rs 10,800 - Rs 72,000/year

Other business software:

Email (Google Workspace/Microsoft 365): Rs 1,500 - Rs 3,000/user/year
CRM: Rs 3,000 - Rs 15,000/year
Project management: Rs 2,000 - Rs 8,000/year

Annual Cost Calculator

Micro Business (1 person, home-based)

Item	Cost
Individual BRN renewal	Rs 125
Domain + hosting	Rs 2,000
Business email	Rs 1,500
Accounting software (Wave)	Rs 0
Total	Rs 3,625/year

Small Business (5 employees, retail shop with trade license)

Item	Cost
Individual BRN renewal	Rs 500
Trade license	Rs 5,000
Professional body fees	Rs 3,000
Public liability insurance	Rs 8,000
Domain + hosting	Rs 3,000
Accounting software	Rs 5,000
Total	Rs 24,500/year

Private Limited Company (10 employees, office-based)

Item	Cost
Corporate BRN renewal	Rs 0
Registered office	Rs 6,000
Company secretary	Rs 10,000
Professional indemnity insurance	Rs 15,000
Domain + hosting	Rs 3,000
Accounting software	Rs 12,000
Google Workspace (10 users)	Rs 30,000
Audit fees (if required)	Rs 25,000
Total	Rs 101,000/year

Payment Calendar 2025

Stay on top of deadlines with this month-by-month calendar:

January

Jan 15: NPS contributions (December)
Jan 20: VAT return (December)
Jan 31: Trade license first installment

February

Feb 15: NPS contributions (January)
Feb 20: VAT return (January)

March

Mar 15: NPS + CSG contributions (Q4 2024)
Mar 20: VAT return (February)
Mar 31: Individual income tax return (self-employed)

April

Apr 15: NPS contributions (March)
Apr 20: VAT return (March) + Q1 VAT (quarterly filers)

May

May 15: NPS contributions (April)
May 20: VAT return (April)

June

Jun 15: NPS + CSG contributions (Q1)
Jun 20: VAT return (May)
Jun 30: Financial year-end for most companies

July

Jul 15: NPS contributions + APS payment (June)
Jul 20: VAT return (June) + Q2 VAT (quarterly filers)
Jul 31: Trade license second installment

August

Aug 15: NPS contributions + APS payment (July)
Aug 20: VAT return (July)

September

Sep 15: NPS + CSG contributions (Q2) + APS payment (August)
Sep 20: VAT return (August)
Sep 30: Corporate tax return filing deadline

October

Oct 15: NPS contributions + APS payment (September)
Oct 20: VAT return (September) + Q3 VAT (quarterly filers)

November

Nov 15: NPS contributions + APS payment (October)
Nov 20: VAT return (October)

December

Dec 15: NPS + CSG contributions (Q3) + APS payment (November)
Dec 20: VAT return (November)
Dec 31: AGM deadline (if Jun 30 year-end)

How to Budget for Annual Fees

Step 1: List All Your Obligations

Create a spreadsheet listing:

BRN renewal
Trade license (if applicable)
Professional fees
Insurance
Software subscriptions
Employee-related costs

Step 2: Calculate Total Annual Cost

Add up all annual fees to get your total yearly compliance cost.

Step 3: Set Aside Monthly Amount

Divide annual cost by 12 and save that amount each month.

Example:

Total annual fees: Rs 30,000
Monthly savings needed: Rs 2,500

Set up a separate bank account and transfer Rs 2,500 every month.

Step 4: Set Calendar Reminders

Set reminders 2 weeks before each deadline
Mark payment dates in your calendar
Use automated calendar apps or accounting software

Step 5: Review Annually

Each year:

Review if all registrations are still needed
Shop around for better insurance rates
Evaluate software subscriptions for value
Adjust budget based on business growth

Penalties for Non-Payment

Late BRN Renewal

Penalty: Rs 50 per month of delay

Consequence: Business may be struck off register after extended non-payment

Late Trade License Payment

Penalty: 50% surcharge on outstanding amount

Consequence:

Business operations must cease
Potential prosecution
Goods may be seized

Late Annual Return (Companies)

First offense: Rs 1,000

Second offense: Rs 5,000

Subsequent: Rs 10,000

Criminal prosecution: Possible if continued non-compliance

Late VAT Filing

Fixed penalty: Rs 2,000

Additional: Rs 200 per day (max Rs 10,000)

Late payment penalty: 5% of unpaid VAT + 0.5% interest per month

Tips to Save on Annual Costs

1. Bundle Services

Some providers offer discounts when you bundle:

Registered office + company secretary: Save 10-20%
Accounting + tax filing: Integrated pricing
Insurance packages: Multiple policies with one provider

2. Pay Annually Instead of Monthly

Software subscriptions:

Monthly payment: Rs 1,500/month = Rs 18,000/year
Annual payment: Rs 15,000/year (save Rs 3,000)

Average savings: 15-20% when paying annually

3. Use Free Alternatives

Where possible:

Accounting software: Wave (free)
SSL certificate: Let's Encrypt (free)
Email: Gmail for business (free for small teams)
Project management: Trello free tier

4. Review Insurance Annually

Get 3 quotes every year:

Rates can vary significantly between insurers
Your risk profile may have changed
New providers may offer better deals

Potential savings: 10-30% by switching

5. Negotiate Professional Fees

Accountants and lawyers often have:

Package deals for annual services
Discounts for multi-year contracts
Reduced rates for referrals

Don't hesitate to negotiate or get multiple quotes.

6. DIY Where Appropriate

If you have time and knowledge:

File your own annual return (companies)
Renew licenses online yourself
Use accounting software instead of bookkeeper

Potential savings: Rs 20,000 - Rs 50,000/year

7. Claim Tax Deductions

All business fees are tax-deductible:

BRN renewal fees
Trade license fees
Professional membership fees
Insurance premiums
Software subscriptions

Tax saving: 15% of expenses (corporate tax rate)

Example: Rs 50,000 in fees saves you Rs 7,500 in tax

Checklist: Annual Fee Management

Beginning of Year:

Create list of all annual fees and deadlines
Calculate total annual cost
Set up monthly savings plan
Review last year's expenses
Set calendar reminders for all deadlines

Monthly:

Transfer budgeted amount to separate account
Pay NPS contributions (15th)
File VAT return (20th)
Review upcoming deadlines

Quarterly:

Pay CSG contributions (15th after quarter)
Review budget vs actual spending
Adjust savings if needed

Before Each Deadline:

Confirm exact amount due
Verify payment method
Prepare necessary documents
Make payment 3-5 days before deadline
Keep receipt/confirmation

Year-End:

Review all annual costs
Shop around for better rates
Cancel unused subscriptions
Plan budget for next year
Update compliance calendar

Resources

Corporate and Business Registration Department (CBRD)

Website: cbris.mu
Email: info@cbrd.mu
Phone: 211-1719

Mauritius Revenue Authority (MRA)

Website: mra.mu
Email: tecd@mra.mu
Phone: 207-6000

District Councils

Local Government Division: 201-1096
Find your district council online

Insurance Providers

Mauritius Insurance Association: www.insurancemauritius.mu

Conclusion

Annual business fees in Mauritius are manageable with proper planning. The key is to:

Know all your obligations - List every annual fee
Budget in advance - Set aside money monthly
Never miss deadlines - Use calendar reminders
Keep records - Save all receipts and certificates
Review annually - Look for savings opportunities

Typical annual costs:

Micro business (solo): Rs 5,000 - Rs 15,000
Small business (5-10 employees): Rs 20,000 - Rs 60,000
Medium company (Ltd): Rs 80,000 - Rs 200,000+

By staying organized and proactive, you can ensure compliance while minimizing costs and avoiding penalties.

Need help managing your annual business fees and compliance? Connect with experienced accountants in Mauritius through our directory.