Made for Mauritian founders and investorsUpdated for Budget 2026-2027

Business structure

Sole Trader / Self-Employed

Citizens and residents only

The simplest way to start. You trade as yourself, with no separate legal entity, so business debts are your personal debts.

In your favour

The upsides

  • Fastest and cheapest to register
  • Minimal admin and reporting
  • Full control, all profit is yours

Weigh it up

The trade-offs

  • Unlimited personal liability, so your assets are exposed
  • Harder to raise finance or win larger clients
  • Cannot access company-only incentives

Is it the right fit?

When to choose it

You're testing an idea solo, with low turnover and no staff. You can incorporate later as you grow.

Stay compliant

Your obligations

What you commit to once you run your business under this structure.

  • Register and file a personal income-tax return with the MRA
  • Register and pay CSG as self-employed
  • Hold a trade fee or licence from your local authority
ReconfirmSource ↗Verified 2026-06-23

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