What is an Authorised Company?

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A non-resident Mauritius company for purely offshore activities, recognised and supervised by the Financial Services Commission (FSC).

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Who It Suits​​

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• Cross-border consulting, marketing, commission, or service companies​​

• Trading and holding activities conducted entirely outside Mauritius

• Entrepreneurs needing a simple, cost-effective international vehicle without treaty access

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Key Features​​

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• Tax status: Generally exempt on foreign-source profits (company is not tax resident in Mauritius)

• Management & control: Must be exercised outside Mauritius

• Shareholders/directors: Non-resident ownership and directors permitted

• Banking & currency: Multi-currency accounts permitted (typically not in MUR)

• Confidentiality: Beneficial ownership not on a public register (available to regulators)

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Note: ACs do not qualify for a Mauritius Tax Residence Certificate and therefore do not access DTAAs.

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​Activities & Restrictions​

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Permitted:

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Offshore trading/services, asset holding outside Mauritius, intercompany services, e-commerce where fulfillment and decision-making occur outside Mauritius.

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Restricted/Prohibited:

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• Doing business with persons in Mauritius (other than licensed intermediaries and approved service providers)

• Banking, insurance, securities dealing, fund/CIS management, trust services

• Gambling and other prohibited sectors per FSC rules

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Note: If any Mauritian-source income arises, it may be taxed locally under normal rules.