Is There a Register of Trusts in Mauritius?

The short answer to the question in the title is yes. The Mauritius trust register exists, and it is kept by the Financial Services Commission (FSC), the regulator of non-bank financial services. It is, however, a supervisory tool for the authorities. It is not a searchable public list of trusts and their beneficiaries.

Families often assume that "registration" means the same thing for every structure. It does not. A trust, a foundation and a company are recorded in different places, for different reasons, and are visible to different people. This guide sets out those differences.

What the Mauritius trust register is

Section 26A of the Financial Services Act 2007 requires the FSC to keep a register of trusts. It covers two groups:

• domestic trusts; and
• foreign trusts that have at least one qualified trustee.

For each trust, the register holds information such as the name and characteristics of the trust, the trust deed and any amendments, and the identity and addresses of the beneficiaries, trustees, settlors, protectors and enforcers. It also covers the purpose of the trust, its governing law, the place where it is administered and its service providers.

One point is worth noting for anyone reading older commentary. In the Financial Services Act as consolidated at 1 September 2026, section 26A(2) was amended by Act 13 of 2026, in force on that date, which repealed paragraph (g) of the list of information held. The list of data items therefore differs slightly from earlier versions of the section, and a current text should always be checked.

Who supplies the information

The duty to report does not rest on the family. Under section 26A(3), the qualified trustee must send the FSC the information and documents it needs to keep the register, in the time and form the FSC sets. The FSC may also inspect the qualified trustee and have the information verified at the trustee's expense.

In practice, this means the trust register depends on the trustee's own records, which brings us to the next layer.

Trust registration in Mauritius: the records behind the register

Several separate obligations feed the picture. They are easy to confuse, so the table below separates them.

The trustee's own records

Section 38(3) of the Trusts Act 2001 obliges a trustee to keep accounts and documents up to date, together with an alphabetical register of the names and last known addresses of every beneficiary and settlor. This applies even to a non-resident foreign trust that the trustee administers. Accounting records must be kept for at least 5 years after the completion of the operations they concern. This duty took effect on 22 December 2012 through Act 27 of 2012.

This is the register a family is most likely to meet in practice, because it sits in the trustee's file rather than with a government body. It also underpins the trustee's wider obligations, described in duties of a trustee toward the family.

Beneficial ownership records at licence-holder level

Section 29 of the Financial Services Act 2007 requires each licence holder to keep, at all times, a register of the beneficial owners of each of its clients. This rule dates from Act 11 of 2018, in force on 1 October 2018. A qualified trustee must also keep a register of every trust under its administration, which it must produce to the FSC on request; that paragraph, 5(aa), was inserted by Act 11 of 2024, in force on 1 August 2024. Both obligations cover existing clients and trusts as well as new ones.

The FSC also publishes Practice Notes for qualified trustees and for FSC-licensed corporate service providers (Management Licence) that provide corporate trusteeship. They explain how to maintain and update beneficial ownership information, which includes the settlor, trustee, protector, enforcer, beneficiaries and anyone who exercises effective control. The role of the enforcer in a purpose trust is covered in enforcer vs protector.

Is the register public?

Not in the sense of a public search tool. The provisions summarised above give access to the FSC and, for specific records, to the authorities and the trustee. Nothing in them describes the trust register as open to anyone who wishes to look. The same holds for the Beneficial Ownership Register kept by the Registrar of Companies: the Companies Act makes it available to competent authorities and other prescribed public authorities, and does not describe it as public.

That distinction matters, but it should not be read as secrecy from the state. Information about settlors, beneficiaries and protectors is held by the regulator and can be inspected, and Mauritian trustees must be ready to produce it. For a fuller discussion of how privacy and disclosure fit together, see whether Mauritius trusts are confidential.

What stays with the family and the trustee

The terms of the arrangement, the reasons behind it and the day-to-day decisions are not published. A letter of wishes is a private guide to the trustee, and distributions are made under the deed, not announced to the public. A beneficiary who wants to see documents does not consult a register: they ask the trustee, as explained in how a beneficiary can request trust information.

Foundations: a different kind of registration

A foundation works differently from a trust. Under section 5 of the Foundations Act 2012, a foundation has legal personality only once it is registered with the Registrar and holds a certificate of registration. A trust, by contrast, is created by its deed under the Trusts Act and is not a separate legal person.

The application to register is made to the Registrar on the approved form (section 23). It must include the list of the first officers, a declaration by a law practitioner, legal consultant or firm that the foundation complies with the law, a declaration by the applicant that the details are accurate, and the prescribed fees. The practical steps of establishing a structure are outside the scope of this guide.

The Registrar's fees have changed over time. The schedule to the Foundations Act, in the version consolidated at 14 May 2015, set Rs 9 000 on registration and Rs 9 000 for each following year, with Rs 13 000 after the deadline. Those amounts have since been amended by regulation. The Corporate and Business Registration Department notice for 2025 gives an annual fee of Rs 9 000 if paid between 3 and 20 January 2025, and Rs 13 000 after the deadline. Current figures should be taken from the Registrar, not from older texts.

The foundation's own records

A foundation must also keep its own books and registers. Sections 36 and 37 of the Foundations Act 2012 require accounts of receipts, expenditure, distributions, purchases, sales, assets and liabilities. The foundation keeps at its registered office the filed documents (the charter and Articles), the minutes of the Council, and a register of Council members, founders and the persons who endowed the foundation. The founder, the officers, the Registrar and the FSC may consult them.

The Financial Intelligence and Anti-Money Laundering Act 2002 (the 2026 updated version published by the Financial Intelligence Unit) counts a foundation as a "legal person" and names the Registrar of Foundations among the relevant authorities. Beneficial ownership transparency rules therefore apply to foundations as well. For the structure itself, see what a foundation is and the Foundations Act.

Foreign trusts and the Mauritian register

A trust governed by foreign law is not automatically outside the picture. If at least one of its trustees is a qualified trustee in Mauritius, the trust falls within the scope of section 26A. Section 38(3) of the Trusts Act also applies to a non-resident foreign trust that a Mauritian trustee administers.

Article 60 of the Trusts Act 2001 adds a separate point of law: a foreign trust is governed by its own terms and law, but it cannot be enforced in Mauritius where that would amount to an offence, would be contrary to public policy or would apply directly to immovable property situated in Mauritius. The wider question is explained in how Mauritius recognises foreign trusts.

Points to check before you rely on any of this

• Confirm whether the trustee involved is a qualified trustee, because that decides whether section 26A applies.
• Ask what information the trustee holds on each settlor, beneficiary and protector.
• Check which version of the Financial Services Act applies, since section 26A was amended in 2026.
• Check the current fee schedule with the Registrar if a foundation is involved.
• Keep copies of the trust deed and any amendments, as described in what a trust deed contains.

This page gives general information. What must be disclosed, and to whom, depends on the structure, the trustee and the circumstances of each family. To discuss a specific case, use the contact form, and have it reviewed by a qualified adviser.