Authorised Company

Mauritius—bolstered by rock-solid political stability, a cutting-edge legal system, and a fiercely open economy—has solidified its status as the prime launchpad for global entrepreneurs and investors. At its core shines the Authorised Company (AC): a powerhouse structure tailored for seamless cross-border triumphs. Discover what an AC delivers, why it dominates and how it propels success in today's hyper-connected markets.

Why an Authorised Company in Mauritius?

TAX BENEFITS

• No corporate tax on global profits.
• No capital gains tax.
• No withholding tax on dividends or interest.
• No foreign exchange control

FLEXIBILITY & VERSATILITY

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

STRATEGIC JURISDICTIONAL ADVANTAGE

AC Treated as a foreign entity under Mauritius regulations, offering potential benefit when operating across multiple international markets

NO MINIMUM CAPITAL THRESHOLD

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

1. What Is an Authorised Company?

An Authorised Company (AC) is a private entity incorporated under Mauritius’s Companies Act 2001, licensed by the Financial Services Commission (FSC). It conducts all business and management exclusively outside Mauritius. Key Requirements: Majority ownership (shares, voting rights, legal, or beneficial) held by non-Mauritian citizens. Place of effective management located outside Mauritius for non-resident tax benefits. Mandatory Registered Agent (a licensed Mauritius management company like aabey House) and a registered office in Mauritius.

2. Key Benefits of an Authorised Company

Tax Exemptions & Non-Resident Status: Zero tax on foreign-source income; full non-resident treatment (no access to double taxation treaties). Ironclad Confidentiality: Shareholder and beneficial ownership details shielded from public view. No Audit Mandate: Skip audited financials to slash admin overhead. Cost Efficiency: Streamlined compliance and light substance rules keep expenses lean. Ultimate Flexibility: No forex controls in a modern, agile legal ecosystem—perfect for borderless global ops.

3. Incorporation and Compliance Essentials

A minimum of One shareholder and One director (who may be Mauritian or foreign). Due diligence: Copies of IDs/passports, proof of residence, and other documentation for directors, shareholders, beneficial owners, and signatories. A registered office and agent located in Mauritius are mandatory requirements. Ability to hold meetings anywhere, including via electronic means. Ongoing compliance includes: Filing a return of income with Mauritius Revenue Authority (MRA) within six months of the financial year-end. Submitting a financial summary to the FSC annually. Maintaining corporate records—registers, minutes, accounting records, beneficial ownership—at the registered office or other designated location.

4. Why Choose an Authorised Company?

ACs empower international entrepreneurs and fintech disruptors for: Asset Protection: Hold real estate or portfolios with bare-minimum reporting. Seamless Cross-Border Ops: Ideal for trading, consulting, logistics, IT, or fintech services. Smart Structuring: Perfect as special-purpose vehicles (SPVs) or regional holdings. Privacy + Savings: Total discretion and low costs—no Mauritius substance or ops required.

Permitted vs. Prohibited Activities

Permitted Activities

Authorised Companies CAN engage in: International trade, Consultancy, Management Services, IT, Logistics, Property or Investment Holding, Shipping, Marketing — essentially cross-border commercial functions

Prohibited Activities

They CANNOT engage in: Banking or financial services; Collective investment fund management; Corporate services such as providing registered office, nominee, directorship or secretarial services; Trusteeship services; Any business deemed detrimental to Mauritius's reputation or contrary to public interest.

Other requirements

Even though it is controlled & managed from abroad, an Authorised Company is required to appoint a registered agent in Mauritius. This agent must be a licensed Management Company, which will be responsible for the administration of the company. A Management Company's duties include:

Filing of return of income with the Mauritius Revenue Authority (MRA);
Filing of a financial summary with the FSC (within six months following the financial year's end – mandatory);
Filing of any document required under relevant Acts;
Safekeeping of legal records (board minutes and resolutions, transaction records and such other documents as required by the FSC);
Undertaking measures to combat money laundering and terrorist financing and any other related offences as specified by the FSC.

Why Aabey House?

Aabey House Limited, fully regulated management company.

Comprehensive support: Pre-incorporation guidance, licensing, full admin setup.

Ongoing expertise: Tax filings, secretarial services, and compliance navigation.

Strategic perks: Cost savings, ironclad confidentiality, and robust local legal backing.

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