An Authorised Company (AC) is a legal entity registered in Mauritius specifically designed for non-resident business activities, offering flexibility, operational simplicity, and confidentiality — all while remaining outside the scope of Mauritian tax residency.
Unlike a Global Business Company (GBC), an Authorised Company is not considered tax resident in Mauritius, making it ideal for clients who do not require access to the country’s tax treaty network but want a legitimate global platform for conducting international business.
Key Features
- Incorporated under the Mauritian Companies Act 2001, but not licensed by the Financial Services Commission (FSC) as a tax-resident entity.
- Must be controlled and managed outside of Mauritius.
- Prohibited from conducting business with residents of Mauritius or in Mauritian rupees.
- Typically used for holding, trading, consulting, or investment activities conducted entirely outside of Mauritius.
- No requirement for local directors or economic substance in Mauritius.
Tax Treatment
- An Authorised Company is not subject to Mauritian corporate income tax.
- No withholding tax, no capital gains tax, and no stamp duty on share transfers.
- Not entitled to benefit from Mauritius’s network of Double Taxation Avoidance Agreements (DTAAs).
- No obligation to file annual audited financial statements (although records must be maintained).
Compliance & Administration
- Must appoint a registered agent in Mauritius (Hammersmith Management Ltd) licensed by the FSC.
- Must file a financial summary annually with the FSC, signed by the registered agent.
- Requires at least one shareholder and one director (can be non-resident individuals or entities).
- Must maintain a registered office in Mauritius through its registered agent.
Ideal For
- International consultancy and advisory services
- Investment holding companies
- Trading companies operating outside Mauritius
- E-commerce or digital businesses
- Wealth structuring and asset protection
- Clients who do not require access to tax treaties