Set Up Your Mauritius Authorised Company with Dedicated Support
A Mauritius Authorised Company combines African gateway access with international recognition. Enjoy upfront fee structures, diligent compliance handling, and sustained corporate assistance—all managed online.
Navigate Mauritius Authorised Company Requirements
Established under the Financial Services Act 2007 and refined following the 2018 reforms, the Mauritius Authorised Company (AC) serves businesses operating principally outside Mauritius. Deemed non-resident for tax purposes, this structure requires management and control from outside the jurisdiction while maintaining a local registered agent.
Share Capital
Share capital structure and requirements for Mauritius Authorised Company.
Local Presence
Required local presence elements for Mauritius Authorised Company compliance.
Compliances to Keep in Mind
Annual filings and ongoing requirements to keep your Mauritius Authorised Company compliant and active.
Annual Return
File annual return with the Financial Services Commission confirming company particulars.
Financial Statements
Prepare financial statements and submit to management company. Audit may be required depending on activities.
Management Company
Maintain licensed Mauritius management company for administration and compliance oversight.
Beneficial Ownership
Maintain beneficial ownership information with management company under AML/CFT requirements.
Corporate Records
Maintain registers of directors, shareholders, and minutes with management company.
Is a Mauritius Authorised Company Right for You?
Discover whether the Mauritius AC structure aligns with your international investment and operational requirements.
Mauritius Authorised Company (AC)
A non-resident corporate vehicle for international operations, offering tax neutrality with management and control maintained outside Mauritius under the Companies Act.
Basic AC structure with foreign ownership, non-resident management, and business conducted principally outside Mauritius.
Structured for holding shares in foreign subsidiaries or investment assets with management exercised abroad.
Designed for international trading operations with all commercial activities conducted outside Mauritius.
Advantages
Tax-Exempt Status
Non-resident status means no Mauritius income tax liability, though annual returns must still be filed.
No Minimum Capital
No statutory minimum share capital requirement for formation.
Single Director Permitted
Only one director required, who may be non-resident and foreign.
Reputable Jurisdiction
Mauritius maintains a strong reputation as an international financial center.
Considerations
No Treaty Access
ACs cannot benefit from Mauritius's double taxation agreement network, unlike GBCs.
Management Location
Central management and control must demonstrably be exercised outside Mauritius.
Activity Restrictions
Cannot provide corporate services, nominee services, or trusteeship services.
Mandatory Registered Agent
Must appoint a licensed management company as registered agent in Mauritius.
Form Your Mauritius Authorised Company
Mauritius provides a respected platform for international operations. Start your AC formation today.
Transparent Pricing for Your AC Formation
Our Mauritius Authorised Company packages deliver comprehensive coverage—from initial setup through ongoing compliance.
Basic Package
Premium Package
Enterprise Package
What You Need for a Mauritius Authorised Company
Meet these criteria to incorporate your Mauritius Authorised Company (AC).
Determine your share capital arrangement
No minimum stated capital required
Mauritius Authorised Companies have no minimum capital requirement. Share capital may be denominated in any currency. The AC must not conduct business with Mauritius residents.
- No minimum capital mandate
- Any currency denomination accepted
- Shares with or without par value
- No access to Mauritius tax treaties
Appoint non-resident directors and shareholders
1 director + 1 shareholder, must be non-resident
A minimum of one director and one shareholder is required. Critically, directors must be non-residents of Mauritius. Corporate directors are permitted, and nominee arrangements are available.
- One director minimum (non-resident)
- One shareholder minimum
- Corporate directors allowed
- Director residency restriction applies
- Nominee services available
Frequently Asked Questions
Comprehensive answers about Mauritius Authorised Company formation and management
No, the formation process is conducted entirely remotely. You won't need to visit Mauritius at any point. We coordinate all submissions with the Registrar of Companies and Financial Services Commission on your behalf, with final documents dispatched worldwide through express courier services.
Every package includes complimentary Airwallex account setup for global payments and multi-currency transactions. Premium clients gain access to extended banking guidance covering Mauritian financial institutions and international banks, with continued support through to successful account activation.
Your first year includes registered office facilities and management company services. Subsequent annual packages encompass statutory filing support, financial statement assistance, tax return preparation guidance, and help with any structural modifications your company may require.
Yes, Mauritius law mandates that every Authorised Company maintain a registered office within the jurisdiction. This forms part of your incorporation package—providing a professional Mauritius address that functions as the official contact point for the Registrar and other regulatory bodies.
Yes, we provide full voluntary liquidation services. The process covers liquidator appointment, Financial Services Commission notification, settlement of outstanding matters, licence deregistration, and completion of all formal dissolution steps with the Registrar.
The GBC maintains Mauritius tax residence and can leverage the country's treaty network. The Authorised Company operates as a non-resident entity with simplified compliance and minimal substance obligations. Select GBC when treaty access matters; opt for Authorised Company when you need straightforward international structuring without local tax residence.
Formation requires at least one director and one shareholder—these roles may be filled by a single individual. Unlike GBC structures, directors need not be Mauritius residents. Both corporate directors and corporate shareholders are acceptable under current regulations.
Authorised Companies may pursue any legitimate business carried out predominantly beyond Mauritius borders. Typical applications include international trade, investment holding, intellectual property management, consultancy services, and digital commerce. Activities requiring regulatory oversight necessitate separate licensing.
Authorised Companies must submit annual returns, maintain adequate accounting records, and file financial statements with the Registrar. Compliance requirements are generally less demanding than GBC standards, though proper books must be kept and made accessible for review when required.
Authorised Companies hold non-resident status in Mauritius and incur no Mauritius taxation on income sourced from abroad. They cannot access Mauritius's double taxation agreement network. This arrangement suits scenarios where treaty benefits aren't required and administrative simplicity takes priority.
A company secretary isn't strictly required for all Authorised Companies under current law. However, maintaining sound corporate governance including secretarial support remains advisable. Many providers bundle secretarial services as standard, ensuring proper handling of statutory filings and corporate record maintenance.
Get Expert Mauritius AC Assistance
Have questions about Mauritius Authorised Company formation, compliance, or our services? Our team of specialists is here to help.
