Authorised Company in Mauritius

Why set up an Authorised Company in Mauritius?
Lean, global-ready, and fast to launch. You'll enjoy minimal upkeep, flexible governance (single-director possible), no minimum capital, and multi-currency share capital. Moreover, you can operate and hold assets worldwide, open international bank accounts, and run activities such as investment holding, trading, consulting, tech, logistics, marketing, or ship management—all while you manage your operations from abroad.
How Renesis helps?
We handle end-to-end setup and smooth operations, including incorporation, local address, governance support (directors/secretary, minutes), ongoing administration and accounting, and banking introductions. Additionally, with digital onboarding, clear timelines, and a single point of contact, Renesis enables your Authorised Company to run efficiently as you scale.

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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. This approach offers a flexible structure for managing international investments effectively.

Property holding

Used to own immovable property abroad, this setup enables efficient property management and efficient structuring of real estate portfolios outside of Mauritius. As a result, you can address both succession and investment purposes effectively.

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. Furthermore, you streamline cross-border transactions and operations effectively.

Management and consultancy

This structure enables you to offer professional advice or management services to clients worldwide with confidence.

IT Services

Authorised Companies deliver software development, data services, cloud solutions, or tech consulting to international clients. Consequently, this structure proves ideal for offshore digital service providers worldwide.

Logistics

They operate global logistics services, coordinating transport, warehousing, or supply chain management for goods moving across countries. In addition, they do not get involved in Mauritius logistics operations.

Marketing

An Authorised Company offers advertising, branding, or digital marketing services to clients abroad. Consequently, you help them promote products or services in international markets efficiently.

Shipping and ship Management

These companies own vessels or provide ship management services like crewing, technical management, or chartering to clients globally. Importantly, they exclude maritime operations in Mauritius entirely.

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 operates as a non-resident for tax purposes in Mauritius. Consequently, it will not face income tax in Mauritius on its foreign income. Furthermore, it cannot access 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. Specifically, this agent must be a licensed Management Company.

The Registered Agent handles the following responsibilities:

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 establish an AC in Mauritius. Specifically, they do this through a licensed management company, such as Renesis Financial Services Ltd.

Is an Authorised Company considered a tax resident in Mauritius?

No. ACs operate as non-residents for regulatory and fiscal purposes. Consequently, they do not receive benefits under Mauritius's tax treaties.

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

Yes, ACs can hold bank accounts locally and internationally. Importantly, banks must approve this arrangement.

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

Yes. ACs cannot transact in Mauritian Rupees. However, they 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. Additionally, they must maintain proper accounting records. Importantly, they also require a registered agent in Mauritius.

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. In contrast, an AC is considered non-resident and operates from outside the jurisdiction. Importantly, GBCs are more regulated and used for different purposes.

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

No. You can handle incorporation and ongoing management 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. Specifically, they offer fiduciary and administrative services for international clients. Therefore, they are well-positioned to support Authorised Companies (ACs), which represent tax-exempt structures primarily used for investment holding, trading, and consultancy where treaty access isn't necessary.