Authorised Company in Mauritius

May 13, 2024 - 6 min read


Why setting up an Authorised Company in Mauritius

Incorporated under the Companies Act, the Authorised Company is a company that has its business activities and control & management outside of Mauritius. Therefore, An Authorised Company is not considered as tax resident in Mauritius.

Besides its strategic location in the Indian Ocean between Africa and Asia, which make Mauritius the preferred jurisdiction for investments into and from Africa, the country boasts a number of distinctive attributes:

  • Most business-friendly country in Africa (World Bank’s Ease of Doing Business Index);
  • Robust regulatory framework and good corporate governance (Ibrahim Index of African Governance – IIAG);
  • Hybrid legal system (Common Law and French Civil Code);
  • Social and political stability;
  • Diversified economy and culture;
  • Extensive bilateral and multilateral agreements with African countries (including in areas of taxation, trade and investment);
  • Reliable banking system;
  • Qualified and experienced workforce (English and French); and
  • In addition to being considered as foreign for tax purposes in Mauritius, there is no foreign exchange controls, capital gains tax, nor withholding tax.


Strict ‘Anti-Money Laundering/Combating the Financing of Terrorism’ (AML/CFT) laws and the support to international initiatives such as OECD’s BEPS Action Plan and the Financial Action Task Force (FATF-GAFI), reflect the vision of the Mauritian government to promote the country as a transparent International Financial Centre, that does not only attract capital flows, but ensures the security of assets.

The Authorised Company cannot benefit from the country’s network of Double Taxation Avoidance Agreements.

Setting up of Authorised Company in Mauritius - the ideal jurisdiction


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What kind of activities can Mauritius Authorised Companies carry out?

Conducting business principally outside of Mauritius, an Authorised Company is appropriate for activities such as:

  • Investment holding;
  • Property holding;
  • International trade;
  • Management and consultancy;
  • IT Services;
  • Logistics;
  • Marketing;
  • Shipping and ship Management; or
  • One-off transaction using a Special Purpose Vehicle.


However, as outlined in the Fourth Schedule to the Financial Services Act 2007, an Authorised Company is not allowed to perform the following activities:

  • financial services, including banking;
  • holding, managing, or dealing with a Collective Investment Scheme (or Fund) as a professional administrator;
  • providing registered office facilities, or nominee, directorship and secretarial services, or other services to corporations; or
  • providing trusteeship services.

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. It is registered under the Companies Act 2001 and licensed by the Mauritius 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 an Authorised Company incorporation in Mauritius?

To set up an Authorised Company in Mauritius, it is required that the company’s (other than a bank) majority of shares or voting rights, legal or beneficial interest are detained or controlled by a person or a group of people who are not citizens of Mauritius. An individual or group of individuals having voting rights, legal or beneficial interest and others, will not be considered if the latter is of Mauritian citizenship.

A company has its control & management in the Republic of 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.

If a company, incorporated in Mauritius, does not meet the above-mentioned conditions, it will be considered as non-resident and will not be subject to tax in Mauritius.

While having its control & management abroad, an Authorised Company is also required to appoint a registered agent in Mauritius (which shall be a Management Company such as Sunibel and that shall be specifically commissioned to act as your company’s registered agent permanently) that is responsible for the administration of the company. A Management Company’s duties towards these companies 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 is mandatory;
  • filing of any document required under relevant Acts;
  • safekeeping of 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.



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 ACs 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

Duly licensed by the FSC, and having a strong and proven experience in the field, Sunibel provides a tailored end-to-end service including the setting up and administration of your offshore company in Mauritius. Our team of qualified professional teams provide you with a comprehensive set of serivces, while leveraging on our international and local market expertise as a member of Probus Pleion Group, to offer you a global solution for all your needs.

Through our company incorporation and management services for corporations, we can accompany you with the:

  • Opening of bank account(s) with a local Mauritian bank;
  • Application for incorporation of your entity in Mauritius;
  • Provision of a Registered Office address and Registered Agent;
  • Provision of corporate directors and acting as Company Secretary;
  • Keeping of books, records, minutes at the Registered office;
  • Filing of statutory documents with the local authorities;
  • Maintaining Registers of Directors, Shareholders and Officers of the Company;
  • Issue and transfer of shares;
  • Ensure compliance with corporate legislation;
  • Payment of annual licence fee and other relevant fees;
  • Accounting and bookkeeping;
  • Monitoring the accounts on regular basis on client request; and
  • Preparation of financial statements and/or management account.


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

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