Authorised Company in Mauritius

An Authorised Company is a private company incorporated under the Mauritius Companies Act.

Key eligibility criteria:

The shares or voting rights are foreign-owned.
Carries its activities outside of Mauritius (no dealings with Mauritian residents)
Managed and controlled outside Mauritius.
Must appoint a registered agent in Mauritius - a licensed management company - to file applications and ensure compliance
Have a Registered Office in Mauritius

At Renesis, we help set up Authorised Companies end-to-end: incorporation, registered office, Registered Agent; governance via directors/secretary, minutes, statutory and FSC/ROC filings; tax guidance and returns to preserve foreign-source exemption and non-resident control; bookkeeping, accounts, financial statements, and ongoing audit coordination; plus offshore bank account opening, payroll, and trustee administration.

Why an Authorised Company in Mauritius?

Simplicity

Reduced regulatory and reporting requirements

Operational flexibility

Minimum of 1 director who can be either an individual or a body corporate

Strategic jurisdictional advantage

AC Treated as a foreign entity under Mauritian regulations, offering potential benefits when operating across multiple international markets.

No minimum capital threshold

There is no minimum capital requirements and the stated capital can be denominated in any convertible currency, making it an accessible option for entrepreneurs and small businesses.

Operational versatility

Can hold assets, maintain bank accounts worldwide, and can transact in any foreign currency.

Some activities that an Authorised Company can conduct?

Investment holding

An Authorised Company can hold shares or assets in other entities globally, offering a flexible structure for managing international investments.

Property holding

Used to own immovable property abroad, this setup allows for efficient property management and structuring of real estate portfolios outside of Mauritius for succession or investment purposes.

International trade

Ideal for global trading operations. An Authorised Company can buy and sell goods or commodities across borders without establishing physical presence in Mauritius, streamlining cross-border transactions and operations.

Management and consultancy

This structure supports offering professional advice or management services to clients worldwide.

IT Services

Authorised Companies can deliver software development, data services, cloud solutions, or tech consulting to international clients, making it suitable for offshore digital service providers.

Logistics

They may operate global logistics services, coordinating transport, warehousing, or supply chain management for goods moving across countries, without being involved in Mauritius logistics.

Marketing

An Authorised Company can offer advertising, branding, or digital marketing services to clients abroad, helping them promote products or services in international markets efficiently.

Shipping and ship Management

These companies can own vessels or provide ship management services like crewing, technical management, or chartering to clients globally, excluding maritime operations in Mauritius.

Place of effective management

An Authorised Company must be controlled and managed outside of Mauritius. This means:

Strategic decisions on core activities must be taken outside of Mauritius
Strategic and Executive Management are outside of Mauritius
Majority of board meetings are held and chaired outside of Mauritius
Board compositions consist principally of directors based outside of Mauritius
Documents, instructions and agreements are signed outside of Mauritius

Tax status in Mauritius

An AC is non-resident for tax purposes in Mauritius. As such it will not be subject to income tax in Mauritius on its foreign income. It is also not eligible to any tax treaty benefits under the Double Taxation Avoidance Agreements which Mauritius has entered into.

Appointment of a registered agent

Every Authorised Company must appoint a Registered Agent in Mauritius, which must be a licensed Management Company.

The Registered Agent is responsible for:

Acting as a liaison between the client, the Registrar of Companies, Financial Services Commission and other relevant authorities in Mauritius
Maintaining, keeping company records and statutory registers and minutes books
Ensuring that the company’s financial and compliance obligations are met.
Arranging for renewal of annual licence with the Financial Services Commission and registration fees with the Registrar of Companies.

Compliance and reporting requirements for an Authorised Company.

To maintain good standing and be compliant, an Authorised Company must:

Filing returns with the Mauritius Revenue Authority (MRA).
Submitting annually a financial summary with the Financial Services Commission and this within six months of its financial year-end.
Keep and maintaining statutory records, minutes books, books, and transaction histories.

Key features of an Authorised Company in Mauritius?

Jurisdiction

Mauritius (non-resident status)

Ownership

Must be held by non-Mauritians

Activities

International trading, consulting, investment holding, logistics, etc.

Prohibited Activities

Banking, financial services, fund management

Currency Operations

Any foreign currency (except Mauritian Rupees)

Control & Management

Must be conducted from outside Mauritius

Required Local Agent

Yes – a licensed Management Company

Reporting Requirements

Annual income return & financial summary

Tax Residency

Treated as non-resident for Mauritius tax purposes

FAQs about Authorised Company in Mauritius?

Who can set up an Authorised Company?

Any non-resident individual or legal entity can set up an AC in Mauritius through a licensed management company, such as Renesis Financial Services Ltd.

Is an Authorised Company considered a tax resident in Mauritius?

No. ACs are treated as non-residents for regulatory and fiscal purposes and therefore are not eligible for benefits under Mauritius’s tax treaties.

Can an Authorised Company open bank accounts in Mauritius or overseas?

Yes, ACs can hold bank accounts both locally and internationally, subject to the approval of the chosen bank.

Are there any restrictions on the currency used by Authorised Companies?

Yes. ACs are not permitted to transact in Mauritian Rupees but may operate in any freely convertible foreign currency.

What are the compliance requirements for Authorised Companies?

ACs must file an annual financial summary and income return with the Mauritius Revenue Authority and maintain proper accounting records. A registered agent in Mauritius is also mandatory.

What is the difference between a Global Business Company (GBC) and an Authorised Company (AC)?

A Global Business Company (GBC) is resident in Mauritius and eligible for treaty benefits, whereas an AC is considered non-resident and operates from outside the jurisdiction. GBCs are more regulated and used for different purposes.

Do I need to be physically present in Mauritius to incorporate an Authorised Company?

No. Incorporation and ongoing management can be handled entirely through your appointed management company in Mauritius.

How Renesis Financials can help with Authorised Companies in Mauritius

Renesis Financial Services Ltd (“Renesis”) is a Financial Services Commission‑licensed firm in Mauritius, offering fiduciary and administrative services for international clients. They are well‑positioned to support Authorised Companies (ACs), which are tax‑exempt structures primarily used for investment holding, trading, and consultancy where treaty access isn’t necessary.

Key support areas for Authorised Companies from Renesis

Company Formation & Incorporation

Renesis handles full administrative tasks required to register an Authorised Company in Mauritius, including documentation, registering office setup, and continuously acting as Registered Agent and office provider as mandated.

Registered Office & Agent Compliance

As per Mauritius law, Authorised Companies must maintain a local registered office and agent. Renesis ensures full compliance throughout the life of the entity.

Corporate Secretarial & Governance

Renesis provides director and company secretary services, preparation of corporate minutes, statutory filings, ASIC reporting, and maintenance of the company register, ensuring compliance with the Mauritius Companies Act.

Tax Structuring & Compliance

While Authorised Companies benefit from tax exemption on foreign-source income, Renesis guides structuring to optimise compliance. They assist filing returns and managing regulatory requirements, including ensuring the company is genuinely controlled from Mauritius by non-residents.

Accounting, Reporting & Fiduciary Management

Renesis offers accounting, bookkeeping, and financial statement preparation tailored to fit the requirements of Authorised Companies. They also handle audit coordination and liaise with local auditors or regulators as needed.

Bank Account & Administrative Support

Acting as an Eligible Introducer, Renesis helps set up and manage offshore bank accounts, and provides additional administrative support, including payroll, corporate secretarial, and trustee services where needed