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Key Fact: Mauritius revised the Financial Services Commission’s licensing fees for Global Business Companies and Authorised Companies from 1 July 2026. For the 2026/27 renewal cycle, the FSC has exceptionally extended the payment deadline to 30 September 2026.
The cost of maintaining a Mauritius international business structure has changed in 2026. The Financial Services Commission (FSC) amended its Financial Services (Consolidated Licensing and Fees) Rules, with the revised fee structure taking effect from 1 July 2026.
The changes are particularly relevant to Global Business Companies (GBCs) and Authorised Companies, as both the processing fees and annual licence fees have increased.
There is also an important deadline to keep in mind. Although annual fees normally fall due at the start of the FSC financial year, the Commission has exceptionally extended the payment deadline for the 2026/27 cycle to 30 September 2026.
For existing companies, this means higher recurring compliance costs. For new applicants, the revised fees should be included when comparing the overall cost of different Mauritius structures.
The FSC’s fee review followed the National Budget 2025/26 and was implemented through amendments to the Financial Services (Consolidated Licensing and Fees) Rules. The amended rules were gazetted on 30 June 2026 and became effective on 1 July 2026.
For GBCs and Authorised Companies, the key changes are:
The increase is much more pronounced for Authorised Companies because their previous fee base was considerably lower.
Under the FSC’s consolidated fee schedule, the processing fee for a Global Business Licence is now US$600, compared with US$500 previously. The fixed annual fee is now US$2,600, compared with US$1,950. Authorised Companies have also seen a substantially larger increase.

There is also an annual registration fee payable to the Registrar of Companies, which is separate from the FSC fee. For a new GBC, therefore, the regulatory cost should be considered as more than just the headline incorporation or licensing fee.
The FSC’s current schedule lists a US$600 processing fee and a US$1,400 fixed annual fee for an Authorised Company. That makes the change particularly significant for businesses that previously selected an Authorised Company because of its relatively low recurring regulatory cost.
The amended fee rules took effect on 1 July 2026. This date should not be confused with the payment deadline for the 2026/27 renewal cycle.
The FSC subsequently confirmed that the deadline for annual licence-fee payments for the financial year beginning 1 July 2026 has been extended to 30 September 2026.
In practical terms:
Revised fees effective: 1 July 2026
2026/27 payment deadline: 30 September 2026
The deadline for the relevant FSC annual fees for 2026/27 is 30 September 2026.
The FSC has made the extension specifically for this renewal cycle. Licensees can make payments through the FSC One Platform, and the Commission has also provided an alternative arrangement for cases where payment cannot be completed through the platform.
Businesses should therefore confirm their applicable licence, calculate the amount due and arrange payment before the deadline rather than treating 30 September as an ordinary annual due date.
Failure to pay the applicable fees can affect a company’s regulatory standing.
The consequences depend on the relevant licence and circumstances, but businesses should not assume that an unpaid annual fee is simply an outstanding administrative expense that can be dealt with later.
Maintaining good standing is particularly important for companies that rely on their Mauritius structure for:
Companies should therefore deal with annual fees alongside their other recurring compliance obligations.
The amount payable depends on the licence or authorisation held.
The FSC’s consolidated fee schedule sets out fees for different licences and activities, including GBCs and Authorised Companies. Some fees are stated in US dollars, while others are stated in Mauritian rupees.
This means businesses should check the applicable FSC category as there is not one general “Mauritius company fee” applied to every entity.
GBCs and Authorised Companies are both used in international business structures, but they are not identical.
| Factor | GBC | Authorised Company |
| Typical purpose | Global business and investment structures | International business conducted outside Mauritius |
| Management requirements | Subject to Mauritius-based requirements | Business activities and control generally outside Mauritius |
| Administration | Management company | Registered agent |
| 2026 annual FSC fee | US$2,600 | US$1,400 |
The choice between the two should be based on the company’s actual activities, management arrangements, substance requirements and wider structure-not simply on the annual licence fee.
For an existing company, the immediate effect is straightforward: maintaining the structure now costs more.
That increase can affect:
The impact is particularly noticeable for Authorised Companies because the annual fee has increased from US$350 to US$1,400.
For new businesses, the change is another reason to look at total recurring costs, rather than comparing jurisdictions based only on incorporation fees.
The fee change should also be considered alongside Mauritius’ broader regulatory framework for global business.
A company should have a clear commercial reason for maintaining its Mauritius structure and understand the applicable requirements around management, control and substance.
For GBCs in particular, the regulatory framework includes requirements connected with the company’s activities and its management in Mauritius. Businesses should assess those obligations alongside the financial cost of maintaining the licence.
In other words, the cheapest structure on paper may not necessarily be the most suitable one once regulatory and operational requirements are considered.
Existing companies should work through a simple checklist:

The FSC has specifically encouraged licensees to take note of the revised fee structure and ensure timely compliance.
The 2026 changes affect the economics of setting up a new structure as well.
A founder comparing a GBC with an Authorised Company should consider:
The FSC’s current fee schedule should be checked at the time of application because the amount payable can depend on the timing of the application and the licence involved.
Higher regulatory fees are easier to manage when they are treated as part of the company’s normal annual budget.
Businesses should:
This is particularly relevant for holding companies that may have limited day-to-day activity but continue to incur annual regulatory and professional costs.
Arnifi can support businesses with Mauritius company setup and ongoing administration, including:
The goal is to help businesses understand their recurring obligations and keep their Mauritius structure organised as requirements change.
From 1 July 2026, the FSC’s processing fee for a GBC is US$600, and its fixed annual licence fee is US$2,600. For an Authorised Company, the corresponding fees are US$600 and US$1,400.
The current fixed annual FSC fee for a GBC is US$2,600, effective from 1 July 2026.
The processing fee increased from US$150 to US$600, while the annual licence fee increased from US$350 to US$1,400. Both represent a 300% increase.
The FSC has exceptionally extended the payment deadline for the 2026/27 annual licence fees to 30 September 2026.
Unpaid regulatory fees can affect a company’s licence or authorisation and its regulatory standing. Companies should address outstanding fees promptly rather than allowing them to remain unresolved.
A GBC is generally used for global business structures and is subject to Mauritius-based management and substance requirements. An Authorised Company is intended for business conducted principally outside Mauritius and follows a different regulatory framework.
Mauritius’ 2026 fee changes have increased the cost of maintaining both GBCs and Authorised Companies.
The new fees took effect on 1 July 2026, while the FSC has given licensees until 30 September 2026 to settle the annual fees for the 2026/27 cycle.
The increase is relatively moderate for GBCs but much more significant for Authorised Companies. Businesses should therefore factor the revised fees into their annual compliance budgets and reassess the overall cost of maintaining their structure.
For companies considering a new Mauritius setup, the decision should go beyond the licence fee. The right structure depends on the business purpose, management arrangements, substance requirements and ongoing compliance obligations.
Arnifi can support businesses with Mauritius company setup, structuring, accounting and ongoing compliance. To learn more about Mauritius’ 2026 fee changes, connect with our experts at Arnifi today!
Financial Services Commission Mauritius – Codified List of Licences and Fees
FSC Mauritius – Renewal of Annual Fees 2026/2027
Mauritius FSC– Financial Services (Consolidated Licensing and Fees) (Amendment) Rules 2026
FSC Mauritius – Circular Letter: Review of Fees and Renewal of Licences, 1 July 2026
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