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The Mauritius Authorised Company – Guide 2026

July 12, 2019 - 7 min read

Table of contents

Last updated on / Mise à jour le: 14 January 2026

Key takeaways

Here are the most important points you need to know about the Authorised Company (AC) in Mauritius:

Primary purpose: An AC is an offshore company, based in Mauritius, but having its control and management outside of Mauritius.
Main tax benefit: Because it is a non-resident, an AC pays 0% corporate tax in Mauritius on its worldwide income.
Other tax benefits: There is no capital gains tax, no withholding tax on dividends, and no foreign exchange control.
Major restriction:
- Activities: An AC cannot conduct business inside Mauritius. It is also prohibited from activities like banking, insurance, or managing investment funds.
- Tax treaties: An AC cannot access Mauritius’s network of Double Taxation Avoidance Agreements (DTAAs).
Key Requirement: The company must be majority-owned by non-citizens and must appoint a local Registered Agent (like Sunibel) to handle its legal and administrative filings in Mauritius.

What is a Mauritius Authorised Company?

An Authorised Company in Mauritius is a specific type of company. Its main business activities, as well as its control and management, must be outside of Mauritius.

Because of this structure, an Authorised Company is considered non-resident for tax purposes. This means it does not pay tax in Mauritius on its worldwide income.

Why set up an Authorised Company in Mauritius

Mauritius is a top choice for international business. Its strategic location in the Indian Ocean makes it a perfect gateway for investment between Africa and Asia. The country offers a stable, secure, and business-friendly environment.

Key advantages of Mauritius

Business-friendly: Ranked as the easiest place to do business in Africa (World Bank’s Ease of Doing Business Index).
Stable and secure: Strong laws, good governance (Ibrahim Index of African Governance), and social & political stability.
Strategic location: A hub connecting Africa and Asia.
Skilled workforce: Professionals are available who speak both English and French.
Reliable banking: A robust and modern banking system.
Hybrid legal system: Uses both English Common Law and French Civil Code.

Tax and financial benefits

Since an Authorised Company is a non-resident, it is treated as foreign for tax purposes. This provides significant benefits:

No corporate tax on global profits.
No capital gains tax.
No withholding tax on dividends or interest.
No foreign exchange controls.

Important Note: An Authorised Company cannot use Mauritius’s network of Double Taxation Avoidance Agreements (DTAAs).

Mauritius is committed to being a transparent International Financial Centre. It follows global standards like the OECD’s BEPS Action Plan and FATF rules to fight money laundering (AML/CFT).

Setting up of Authorised Company in Mauritius - the ideal jurisdiction

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What activities are Mauritius Authorised Companies allowed carry out?

An Authorised Company must conduct its main business outside of Mauritius. It is an ideal structure for many international activities.

Common activities

Investment and property holding
International trade
Management and consulting
IT services
Logistics
Marketing
Shipping and ship management
Special Purpose Vehicles (SPVs) for one-off transactions

Prohibited activities

As outlined in the Fourth Schedule to the Financial Services Act 2007, an Authorised Company is not allowed to:

Engage in banking or financial services;
hold, manage, or deal with a Collective Investment Scheme (or Fund) as a professional administrator;
provide corporate services (including registered office facilities, or nominee, directorship and secretarial services, or other services) to other companies;
offertrusteeship services; or
conduct any activity that could harm Mauritius’s reputation

An Authorised Company is also prohibited to carry out any other activities that may damage the reputation of Mauritius as an International Financial Centre, as determined by the Mauritius Financial Services Commission, or contrary to public interest.

All Authorised Companies are registered under the Companies Act 2001 and licensed by the Financial Services Commission (FSC). The law provides the latest rules and regulations in line with the international law to attract domestic and international investors.

What are the requirements for the incorporation of an Authorised Company in Mauritius?

Setting up an Authorised Company is straightforward, but it must meet specific conditions.

Ownership

The majority of shares or voting rights, legal or beneficial interest in the company must be detained or controlled by a person or a group of people who are not citizens of Mauritius.

Control & Management

This is the most important rule. The company’s “control and management” must be outside Mauritius.

A company that is controlled and managed in Mauritius if it is the place where:

the strategic decisions on the company’s core activities are taken in or from; and
either a majority of the Board of Director’s meetings are held, or where the executive management of the company is regularly exercised.

An Authorised Company must not meet these conditions to be considered as non-resident and not be subject to tax in Mauritius

Registered Agent

Even though it is controlled & managed from abroad, an Authorised Company is required to appoint a registered agent in Mauritius. This agent must be a licensed Management Company, such as Sunibel, which will be responsible for the administration of the company. A Management Company’s duties include:

filing of return of income with the Mauritius Revenue Authority (MRA);
filing of a financial summary with the FSC (within six months following the financial year’s end – mandatory);
filing of any document required under relevant Acts;
safekeeping of legal records (board minutes and resolutions, transaction records and such other documents as required by the FSC); and
undertaking measures to combat money laundering and terrorist financing, and any other related offences as specified by the FSC.

FAQs

1. What is an Authorised Company?

Along with the Global Business Company (GBC), the Authorised Company (AC) is one of the 2 types of offshore company in Mauritius. The AC’s business structure is appropriate for companies who intend to conduct their primary business activities and be controlled & managed from outside Mauritius. With their status as foreign entities, ACs are not considered tax residents in Mauritius.

2. What are the benefits of setting up an AC in Mauritius?

Business-friendly environment: The World Bank ranks Mauritius as the most conducive and business-friendly country in Africa.
Strategic location: Mauritius is ideally located, at the confluence between Africa and Asia.
Tax exemption: ACs are exempt from tax on their worldwide profits.
No minimum capital requirement: As with the GBC, there is no minimum capital requirement. The AC is therefore accessible for entrepreneurs and small businesses.
Streamlined setup process: Mauritius offers a relatively easy and efficient process for incorporating an AC.
Flexible operations: ACs in Mauritius are allowed to hold assets and bank accounts globally, and conduct business in any currency (except Mauritian Rupees). The absence of exchange controls also provide for increased operational flexibility.

3. What are the restrictions for an AC?

Domestic business activities: ACs are not allowed to conduct business or trade directly within Mauritius. Their primary operations and income must come from outside the island.
Prohibited activities: ACs are restricted from engaging in specific sectors such as banking, insurance, investment funds, securities, fiduciary, managing or dealing with a Collective Investment Scheme, as well as gambling business, which is prohibited within or outside Mauritius.
Tax on Mauritian income: While ACs are exempt from global tax, they are subject to regular tax rates on any income earned within Mauritius.

4. Who can set up an AC in Mauritius?

An AC can be established by any company where the majority of ownership (shares, voting rights, or beneficial interest) is held by individuals or groups who are not citizens of Mauritius.

6. What are the requirements for maintaining an Authorised Company in Mauritius?

Authorised Companies are required to file annual audited financial statements and pay an annual license fee.

How to set up an Authorised Company in Mauritius

Sunibel Corporate Services is duly licensed by the FSC. With a strong and proven experience in the field, our team of qualified professionals provides you with a comprehensive set of tailored end-to-end services. We also leverage on our international market expertise, as a member of Probus Pleion Group, to offer you a global solution for all your needs.

Our company incorporation and management services include:

Application for incorporation of your Authorised Company in Mauritius;
Opening of bank account(s) with a local Mauritian bank;
Providing a Registered Office address and acting as your Registered Agent;
Appointing corporate directors and acting as Company Secretary;
Handling all accounting and bookkeeping;
Preparation and filing of financial statements and/or management account;
Filing of statutory documents with the local authorities, and payment of annual licence fee and other relevant fees;
Maintaining all company records and registers; and
Ensure compliance with Mauritian law;

You want to set up your Authorised Company in Mauritius? Get in touch with us via the contact form below.

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