An Authorised Company offers a Mauritius corporate framework for businesses whose central management and control are located outside Mauritius. It is distinct from a tax-resident GBC and is designed for qualifying international activities.
A company incorporated under the Companies Act and authorised under section 71A of the Financial Services Act. The majority of ownership or control is held by non-citizens; business is conducted principally outside Mauritius; central management and control remains outside Mauritius. An FSC-licensed management company acts as registered agent.
Application through a management company; at least one director (who need not be resident in Mauritius); Mauritius registered agent; identification and verification of beneficial owners, controllers and directors; description of international activities, business plan and ownership information; annual financial summary to the FSC and income tax return to the Mauritius Revenue Authority as applicable.
Suitable for international trading, holding and consultancy activities; potentially lower ongoing substance and governance requirements than a GBC where business decisions genuinely occur abroad; access to Mauritius incorporation and professional administration.
Generally treated as non-resident for Mauritius income tax where statutory criteria are met; it is not ordinarily entitled to Mauritius treaty benefits. Foreign-country tax exposure, permanent establishment, management and control, controlled-foreign-company and reporting rules must be independently considered. Banking, regulated financial services, investment funds and nominee services are not permissible AC activities.
Non-Mauritian entrepreneurs, international trading businesses and asset-holding arrangements where decision-making genuinely takes place outside Mauritius.