Mauritius has amended in the past years its beneficial ownership transparency regime. Companies are now approaching the 30 June 2026 transitional compliance deadline to ensure full alignment with already applicable requirements.

Who it applies to

The beneficial ownership requirements apply to all companies incorporated in Mauritius, including domestic and global business entities.

Compliance deadline

While the beneficial ownership obligations are already in force, companies must ensure full compliance by 30 June 2026 as a transitional remediation deadline, in particular to appoint a Mauritius-resident authorized officer and alternate officer responsible for providing beneficial ownership information to authorities.

What companies must do

Companies must ensure beneficial ownership declarations are obtained and maintained, appoint resident authorized and alternate officers, file required forms with the Registrar, and keep beneficial ownership information updated within 14 days of any change.

Why this matters

Under Section 91(3D), non-compliance can trigger a penalty of MUR 300,000 on the company and on each director. With the 30 June 2026 deadline approaching, affected entities have limited time to act.