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Company Setup
Winding Up / Striking Off a Mauritian Company: Process & Tax Exit
How to close a Mauritian company cleanly — voluntary liquidation, striking off, tax exit filings and the final MRA clearance.
Anexa Biz Dec 12, 2025 7 min read
Three routes to closure
- Voluntary Winding-Up by Members (solvent company)
- Winding-Up by Creditors / by the Court (insolvent)
- Removal from the Register (striking off) — for companies that have ceased business, have no assets or liabilities and have no ongoing legal proceedings.
Tax exit filings
- Final accounts up to date of cessation.
- Final corporate income tax return + CSR/CCR.
- Final VAT return + de-registration.
- MRA clearance letter (no tax outstanding).
- Cancel PAYE/CSG registration and PRGF.
Frequently asked questions
Q. Can I just abandon the company?
No. The Registrar can strike off inactive companies, but directors remain personally liable for outstanding tax and statutory returns until a clean closure is filed.