Mauritius No-91 Limited Partnerships Fees Amendment Regulations 2025

Overview of the No-91 Limited Partnerships Fees Amendment Regulations 2025

The No-91 Limited Partnerships Fees Amendment Regulations 2025 represent a significant update to the regulatory framework governing the registration and maintenance of limited partnerships in Mauritius. Published in the Government Gazette of Mauritius No. 78 on 4 October 2025, these regulations are issued under the authority of the Minister pursuant to section 81 of the Limited Partnerships Act. Their primary purpose is to modify the existing fee structure established by the principal regulations, the Limited Partnerships (Fees) Regulations 2011, to reflect current economic and administrative considerations.

Context and Scope of the Amendments

The amendments introduced by these regulations primarily focus on adjusting the annual fees payable by limited partnerships to the Registrar of Companies. These fees are crucial for maintaining the legal status of a partnership and ensuring the ongoing compliance with statutory obligations. The modifications aim to align the fee levels with the current administrative costs and policy objectives of the government, facilitating a sustainable and efficient registration process for business entities operating within the Mauritian legal framework.

Specifically, the regulations amend parts of the Schedule to the principal regulations, which detail the fee structure for different categories of filings and ongoing compliance. The changes are targeted at increasing the fees associated with subsequent years of registration, thereby reflecting a revised fee schedule that balances administrative costs with the need to promote business activity.

Who is Affected by the New Regulations?

The primary stakeholders impacted by these amendments are limited partnerships registered or intending to register under the Limited Partnerships Act. This includes local and foreign investors, legal practitioners, corporate service providers, and the Registrar of Companies who manage and oversee the compliance processes. The adjustments are designed to ensure the sustainability of the registration system while maintaining transparency and accessibility for all users.

Particularly, partnerships that are already registered will need to account for the revised annual fees in their subsequent filings. New applicants should also be aware of the updated fee structure when initiating their registration process through the relevant government portals.

Key Changes in the Fee Structure

The amendments primarily involve increases in the annual fees payable for the continuation of limited partnerships. The specific changes are as follows:

• Item 1: The fee for subsequent years increases from 5,000 to 7,500 Mauritian rupees.
• Item 2: The fee for maintaining a partnership's registration rises from 18,000 to 26,000 Mauritian rupees.
• Item 3: The annual fee for other specified filings increases from 5,000 to 7,500 Mauritian rupees.

These adjustments are intended to ensure that the fees more accurately reflect the administrative efforts involved in maintaining the register of limited partnerships, thereby supporting the ongoing development of the business environment in Mauritius.

Legal and Administrative References

The regulations are made under the authority granted by the Limited Partnerships Act and are part of the government’s broader efforts to modernize and streamline business registration procedures. The legal basis for these amendments is rooted in the provisions of section 81 of the Act, which empowers the Minister to make regulations concerning fees and other administrative matters.

For detailed information, stakeholders are encouraged to consult the official Gazette publication and the current version of the principal regulations, available through the government’s official portals and the Registrar of Companies’ online services.

Implications for Limited Partnerships

Limited partnerships should review their current fee obligations and plan accordingly for the upcoming fiscal year. The new fee schedule will be applicable from the date of publication, and all subsequent filings must adhere to the amended amounts. This ensures continued compliance with statutory requirements and supports the ongoing integrity of the partnership register.

As Mauritius continues to promote a business-friendly environment, these adjustments to the fee structure are part of the broader initiative to balance regulatory oversight with economic growth, fostering a transparent and efficient legal framework for business operations.