Mauritius FSC raises GBC and Authorised Company fees for 2026.
Written by Acclime Global Business,
The Financial Services Commission of Mauritius (FSC) has amended the Financial Services (Consolidated Licensing and Fees) Rules 2008, with the latest changes taking effect from 1 July 2026 under GN No. 119 of 2026. The amendment revises the annual licence fees applicable to Global Business Companies (GBCs) and Authorised Companies (ACs), two of the most widely used structures for international business in Mauritius.
This update sets out the revised fee schedule, the pro-rated first-year fees for entities licensed during the year, the extended payment window for 2026, and what the change means for budgeting and ongoing compliance.
Revised annual fees
The processing fee and annual licence fee have both increased for GBCs and ACs, with the rise proportionally larger for Authorised Companies, which have historically carried a lower fee base than Global Business Companies.
| Fee type | Previous fee (USD) | New fee (USD) |
|---|---|---|
| GBC processing fee | 500 | 600 |
| GBC annual licence fee | 1,950 | 2,600 |
| AC processing fee | 150 | 600 |
| AC annual licence fee | 350 | 1,400 |
First-year fees for new entities
The FSC continues to apply a pro-rated first annual fee for entities licensed partway through the financial year. The amount depends on the quarter in which the licence is issued.
| Period of licence issuance | GBC (USD) | AC (USD) |
|---|---|---|
| July – September | 2,600 | 1,400 |
| October – December | 1,950 | 1,050 |
| January – March | 1,300 | 700 |
| April – June | 650 | 350 |
Payment deadline and late payment consequences
Annual fees remain payable on 1 July each year. Given the scale of the fee change, the FSC has extended the payment window to 30 September 2026 for the current cycle. Fees not settled by this date can attract late payment charges, and a licence or authorisation may lapse where fees remain outstanding for six months.
What this means for clients
The revised rates apply from the FSC financial year commencing 1 July 2026, and clients holding a GBC or an AC may want to factor the new fees into ongoing compliance and administration budgets.
The FSC’s amended fee schedule brings a meaningful increase to the cost of holding a GBC or AC in Mauritius, alongside a later payment deadline of 30 September 2026 to allow clients time to adjust. Reviewing the revised figures against current budgets, and confirming which fee band applies to a specific entity, is a reasonable next step. For clarification on how these changes affect a particular company, clients are welcome to contact their relationship manager.
