An Authorised Company (AC) in Mauritius provides a unique opportunity for international entrepreneurs and investors to legally operate outside of the country’s tax framework. Established under the Companies Act 2001 and regulated by the Financial Services Commission (FSC), this structure is ideal for those who require a flexible, tax-efficient entity for cross-border business activities, asset holdings, or temporary projects.
Whether you’re managing a portfolio of international investments or launching a once-off venture, the Authorised Company Mauritius regime delivers the right blend of regulatory ease and strategic control.
An Authorised Company is a special type of corporate structure incorporated in Mauritius, but with its Place of Effective Management (POEM) outside the island. That distinction makes all the difference. It allows the company to be considered a non-resident for tax purposes under Mauritian law.
As a result, an Authorised Company is not subject to corporate tax in Mauritius and cannot benefit from any of Mauritius’s double taxation agreements. This unique positioning is particularly attractive for foreign clients who need a compliant yet light-touch international business vehicle.
Because its POEM is outside the country, an Authorised Company pays zero corporate tax in Mauritius. This is a significant draw for international entrepreneurs who do not wish to trigger residency status or local tax liabilities.
An AC can be used to hold shares in other companies, manage foreign assets, or conduct cross-border trading activities. It’s especially useful for investment holding and offshore service operations.
The incorporation process for an Authorised Company takes approximately 10 to 15 working days once all documentation is in place. It’s a straightforward procedure, handled by a licensed Management Company, like SAB&T IFC, who also acts as the registered agent.
An AC may issue shares in any currency except Mauritian Rupees. There is no requirement for a minimum capital contribution, and shares may be issued with or without par value. This adds to the flexibility investors appreciate.
While all companies must maintain statutory records at their registered office in Mauritius, an AC is not required to file audited financials or maintain public registers. This allows for a higher level of confidentiality.
Corporate Tax Status
An AC is exempt from corporate income tax in Mauritius, as long as its central management and control are exercised outside the country. This is defined by the FSC as the place where board meetings are held and where executive decisions are made.
Tax Treaties
Because the company is classified as a non-resident, it does not qualify for the benefits of Mauritius’s network of double taxation agreements. This ensures it cannot be misused as a treaty-shopping vehicle.
Constitution
A constitution is optional when registering an AC. If none is provided, the company will automatically adopt a standard constitution as defined by the Registrar or the Management Company facilitating the incorporation.
Even though audited accounts are not required, an AC must prepare a financial summary. This document must be filed within six months following the end of the financial year. The company must also file an annual tax return with the Mauritius Revenue Authority (MRA).
While the structure is incredibly flexible, there are certain limitations to note:
✅ An Authorised Company may not hold immovable property in Mauritius.
✅ It cannot conduct business within the local Mauritian economy.
✅ It is not permitted to hold a bank account in Mauritian Rupees or engage in transactions with Mauritian residents, except for those related to its management company or registered agent.
Asset Holding
Many investors use an AC to hold offshore assets, intellectual property, or shares in overseas ventures. It’s a clean and compliant way to structure global wealth.
International Trading
A popular structure for trading firms engaged in global commerce. The Authorised Company provides an efficient platform for invoicing, contracts, and service delivery outside of Mauritius.
Short-Term or Project-Based Ventures
Ideal for one-off deals or projects that don’t require a long-term commitment to a jurisdiction. This includes investment vehicles or joint ventures.
Wealth Planning
Often integrated into international trust structures, Authorised Companies provide a layer of control and asset protection while maintaining operational flexibility.
Requirements for Incorporation
To set up an Authorised Company in Mauritius, you will need:
The incorporation documents must be submitted to the FSC through the management company, which will also monitor the company’s ongoing compliance.
At SAB&T IFC, we have over two decades of experience guiding international clients through the setup and management of corporate structures in Mauritius. Our dedicated team provides:
We work closely with you to ensure your Authorised Company remains fully compliant while delivering maximum flexibility for your business operations.
While you can open a bank account, it is not mandatory, and most ACs operate with accounts outside of Mauritius in foreign currencies. Local currency (MUR) accounts are not allowed.
No. Authorised Companies are treated as non-resident entities and are excluded from the benefits of Mauritius’s tax treaties.
No. An Authorised Company is not permitted to hold immovable property in Mauritius, either directly or indirectly.
No minimum paid-up capital is required. You can structure the share capital as suits your business model, excluding Mauritian Rupees.
No, the director can be based outside Mauritius. SAB&T IFC can assist with the provision of a corporate or individual director as required.
Ready to launch your Authorised Company in Mauritius? Contact our corporate advisory team at SAB&T IFC and take the next step in structuring your international business effectively. With expert guidance and local compliance support, we’ll help you unlock the benefits of one of the most streamlined offshore structures in the Indian Ocean.
