Mauritius Bookkeeping and Accounting Services

Under the Companies Act 2001, all companies must maintain accurate accounting records in Mauritius and prepare financial statements in accordance with IFRS or IFRS for SMEs.

Companies must submit their annual corporate tax return to the Mauritius Revenue Authority (MRA) no later than six months after the close of their financial year.

No. Small private companies (typically those with an annual turnover not exceeding MUR 100 million) may qualify for an audit exemption, whereas Global Business Companies (GBCs) mandate an annual audit under FSC regulations.

The standard corporate tax rate in Mauritius is 15%, though qualifying Global Business Companies may benefit from an 80% partial exemption on specific types of foreign-source income, achieving an effective rate of 3% on eligible foreign-source income, provided strict FSC economic substance requirements are met.