Authorised Company (AC)
A Mauritius Authorised Company (AC) is designed for businesses that operate and earn income primarily outside Mauritius. It offers light-touch administration and tax efficiency, provided central management and control are abroad and the company does not conduct business in Mauritius.
What is an Authorised Company?
A non-resident Mauritius company for purely offshore activities, recognised and supervised by the Financial Services Commission (FSC).
Who It Suits
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Cross-border consulting, marketing, commission, or service companies
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Trading and holding activities conducted entirely outside Mauritius
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Entrepreneurs needing a simple, cost-effective international vehicle without treaty access
Key Features
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Tax status: Generally exempt on foreign-source profits (company is not tax resident in Mauritius)
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Management & control: Must be exercised outside Mauritius
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Shareholders/directors: Non-resident ownership and directors permitted
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Banking & currency: Multi-currency accounts permitted (typically not in MUR)
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Confidentiality: Beneficial ownership not on a public register (available to regulators)
Note: ACs do not qualify for a Mauritius Tax Residence Certificate and therefore do not access DTAAs.
Activities & Restrictions
Permitted:
Offshore trading/services, asset holding outside Mauritius, intercompany services, e-commerce where fulfillment and decision-making occur outside Mauritius.
Restricted/Prohibited:
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Doing business with persons in Mauritius (other than licensed intermediaries and approved service providers)
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Banking, insurance, securities dealing, fund/CIS management, trust services
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Gambling and other prohibited sectors per FSC rules
Note: If any Mauritian-source income arises, it may be taxed locally under normal rules.
