Authorised Company (AC)
A flexible, cost-efficient Mauritius corporate structure for businesses whose activities are conducted entirely outside of Mauritius.
An Authorised Company (AC) is incorporated under the Companies Act 2001 and is authorised by the FSC under the Financial Services Act 2007. Unlike a GBC, the AC is treated as a non-resident for tax purposes and is designed for businesses that conduct all their activities outside Mauritius.
Tax Treatment
An AC is treated as non-resident for Mauritius tax purposes. Income derived from activities conducted outside Mauritius is not subject to Mauritius corporate tax.
Activities
The AC must conduct its business activities exclusively outside of Mauritius. It may not own immovable property in Mauritius or conduct banking or financial services in Mauritius.
Registered Agent
Every AC must appoint and maintain a registered agent in Mauritius. The registered agent is responsible for maintaining the AC's registered office address and statutory records.
Annual Compliance
An AC must submit an annual financial summary to the FSC, pay annual FSC fees, and maintain its registered agent arrangement.
Governance
An AC may be managed by a single director who need not be resident in Mauritius. There is no requirement for Mauritius-resident directors.
Share Capital
No minimum share capital requirement. Shares may be denominated in any currency. The AC offers considerable flexibility in its capital structure.
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Our team will guide you through every step — from initial structuring advice through to incorporation, licensing, and ongoing administration.