Authorised Company in Mauritius
Requirements, Benefits and How to Set Up
Introduction
An Authorised Company in Mauritius (AC) is a corporate structure designed for businesses whose activities, central management and control are primarily outside Mauritius.
It can be particularly relevant for international entrepreneurs, investors, holding companies and businesses carrying out activities in several countries.
Unlike a Global Business Company (GBC), an Authorised Company is generally structured so that its central management and control is outside Mauritius. The Corporate and Business Registration Department (CBRD) identifies activities such as investment holding, international trade, management and consultancy as examples of activities that an Authorised Company may undertake.
For international investors considering Mauritius, understanding the difference between an Authorised Company and a Global Business Company is essential before choosing a structure.
What Is an Authorised Company in Mauritius?
An Authorised Company is a company incorporated under the Companies Act 2001 and authorised under the financial-services framework.
According to the CBRD, an Authorised Company is a company whose business activities and control and management are outside Mauritius. The CBRD therefore treats the Authorised Company differently from a company whose management and control are based in Mauritius.
An Authorised Company can be suitable where the owners want to establish a Mauritius corporate structure while keeping the company's principal business operations and management outside the country.
The structure is particularly relevant for international business activities rather than businesses whose main operations are conducted in Mauritius.
Why Set Up an Authorised Company in Mauritius?
There are several reasons why international entrepreneurs may consider an Authorised Company.
International business structure
An Authorised Company can be used for business activities conducted outside Mauritius.
This can make the structure relevant for entrepreneurs who operate internationally but want to incorporate a company in Mauritius.
Investment holding
The CBRD specifically identifies investment holding as one of the activities that an Authorised Company may carry out.
This can make the structure relevant for investors holding international investments through a Mauritius company.
International trading
An Authorised Company can also be used for certain international trading activities.
The exact business model should be reviewed before incorporation to determine whether any additional licence or regulatory approval is required.
Management and consultancy
Management and consultancy are also identified by the CBRD as possible activities for an Authorised Company.
International ownership
An Authorised Company can be structured for international shareholders, subject to applicable beneficial ownership and due-diligence requirements.
Authorised Company Requirements in Mauritius
Setting up an Authorised Company involves several specific requirements.
1. At Least One Director
An Authorised Company must have at least one director, who does not necessarily have to be resident in Mauritius.
The structure therefore differs from a GBC, which requires at least two resident directors.
The company may also appoint a corporate director where the applicable requirements are satisfied.
2. A Registered Agent
An Authorised Company must have a Registered Agent in Mauritius at all times.
The current regulatory framework provides that the Registered Agent must be a Management Company. The Registered Agent performs important administrative and compliance functions for the company.
These functions can include:
- Filing returns and documents
- Receiving and forwarding communications
- Maintaining corporate records
- Supporting AML/CFT measures
- Maintaining board minutes and resolutions
- Liaising with relevant authorities
For an international company, the Registered Agent therefore provides an important local administrative link.
3. Business Activities Outside Mauritius
An Authorised Company is intended for business activities conducted outside Mauritius.
The CBRD specifically states that an Authorised Company conducts business outside Mauritius.
The proposed activity should therefore be clearly defined before incorporation.
This is particularly important when determining whether the company should be structured as an Authorised Company, a GBC or another type of Mauritius entity.
4. Central Management and Control Outside Mauritius
One of the defining characteristics of an Authorised Company is that its central management and control is outside Mauritius.
This is a key distinction from a Mauritius tax-resident structure.
The FSC's Authorised Company application checklist requires information demonstrating, among other things, that the proposed company is controlled by a majority of shareholders with beneficial interests who are not Mauritian citizens, that its activity is principally conducted outside Mauritius, and that its central management and control is outside Mauritius.
This means the location of decision-making should be considered carefully when establishing the structure.
Is an Authorised Company Tax Resident in Mauritius?
This is one of the most important points to understand.
The CBRD states that an Authorised Company has its business activities and control and management outside Mauritius and is not considered tax resident in Mauritius under that framework.
The Mauritius Revenue Authority also notes that a company incorporated in Mauritius can be treated as non-resident where it is centrally managed and controlled outside Mauritius, a situation that generally applies to Authorised Companies.
This distinction is important because incorporation in Mauritius and tax residence in Mauritius are not necessarily the same thing.
An investor should therefore consider both:
- Where the company is incorporated
- Where its central management and control takes place
- Where its business activities are conducted
- The tax rules of the countries involved
International tax advice is recommended before establishing the structure.
Authorised Company vs Global Business Company
The Authorised Company and GBC are often compared because both can be used for international business.
However, they have important differences.
| Feature | Authorised Company | Global Business Company |
| Main business | Outside Mauritius | Qualifying global business |
| Central management & control | Outside Mauritius | Can support Mauritius tax residence subject to requirements |
| Directors | At least 1, not necessarily resident | At least 2 resident directors |
| Local representative | Registered Agent | Management Company |
| Principal bank account | Different framework | Principal account in Mauritius |
| Typical activities | Investment holding, international trade, management, consultancy | International investment and qualifying global business activities |
| Tax residence | Generally non-resident | May be Mauritius tax resident if requirements are met |
| FSC framework | Authorised Company | Global Business Licence |
The right choice depends on the company's actual business model, management arrangements, ownership and international tax position.
What Activities Can an Authorised Company Carry Out?
An Authorised Company can be used for various international activities.
Examples identified by the CBRD include:
Investment Holding
Holding shares or investments in companies outside Mauritius.
International Trade
Conducting qualifying trading activities with international customers and suppliers.
Management
Providing management services to businesses operating outside Mauritius.
Consultancy
Providing consultancy services to international clients.
Other activities may be possible depending on the applicable legislation and regulatory requirements.
Businesses operating in regulated sectors should verify whether an additional licence or approval is required.
How to Set Up an Authorised Company in Mauritius
The incorporation process generally involves several stages.
Step 1 – Define the Business Activity
Determine what the company will do and where its activities will take place.
This is essential for deciding whether an Authorised Company is appropriate.
Step 2 – Establish the Ownership Structure
Identify:
- Shareholders
- Beneficial owners
- Directors
- Corporate shareholders
- Ownership percentages
The FSC application process includes detailed due-diligence requirements concerning shareholders and beneficial owners.
Step 3 – Prepare the Business Plan
The FSC's Authorised Company application checklist requires a detailed business plan covering elements such as the target market, target sector, investment amount and source of funds.
Step 4 – Appoint a Registered Agent
The company must have an appropriate Registered Agent in Mauritius.
The Registered Agent is responsible for important local administration and regulatory functions.
Step 5 – Submit the Application
The Authorised Company application is submitted through the appropriate licensed professional structure and is subject to FSC requirements.
Step 6 – Incorporate the Company
Once the relevant requirements and approvals have been satisfied, the company can proceed with incorporation.
Step 7 – Maintain Ongoing Compliance
After incorporation, the company must continue meeting applicable corporate, regulatory, accounting and tax obligations.
How Much Does an Authorised Company Cost?
The total cost depends on the company's structure and the services required.
Typical costs can include:
- FSC application fee
- Annual FSC fee
- Registered Agent fees
- Company incorporation
- Registered office
- Accounting
- Tax compliance
- Corporate secretarial services
- Banking
- Professional advisory services
The FSC's consolidated fee schedule, updated 1 July 2026, currently lists a USD 600 processing fee and a USD 1,400 fixed annual fee for an Authorised Company. An applicable annual registration fee payable to the Registrar of Companies may also apply.
Professional service fees are additional and depend on the complexity of the structure.
Authorised Company and Tax
An Authorised Company should not be viewed as a simple tax-free structure.
Because the company is generally structured as non-resident in Mauritius, its tax position must be considered in the context of the countries where its activities, management, customers, assets and investments are located.
The relevant questions include:
- Where is the income generated?
- Where is the company managed?
- Where are services performed?
- Where are assets located?
- Which countries have taxing rights?
- Are there withholding taxes?
- Are transfer-pricing rules relevant?
- Is the company subject to tax in another jurisdiction?
The standard Mauritius corporate tax rate is generally 15% for companies, but the tax treatment of a non-resident Authorised Company requires a specific analysis of the company's Mauritius-source income and its international activities.
International tax advice should therefore be obtained before relying on a particular tax treatment.
Common Mistakes When Setting Up an Authorised Company
1. Choosing the structure only for tax reasons
The Authorised Company should reflect genuine international business requirements.
2. Managing the company from Mauritius
Where the structure is intended to have central management and control outside Mauritius, decision-making arrangements need to be consistent with that position.
3. Underestimating due diligence
Shareholders and beneficial owners should be prepared to provide appropriate documentation.
4. Choosing the wrong structure
An Authorised Company is not automatically preferable to a GBC or another corporate structure.
5. Forgetting ongoing compliance
Incorporation does not eliminate annual corporate, regulatory and tax obligations.
6. Ignoring the laws of other countries
The fact that a company is incorporated in Mauritius does not remove tax or regulatory obligations in the countries where it operates.
Authorised Company Services in Mauritius by Baldo Corporate Services Ltd
Baldo Corporate Services Ltd assists international entrepreneurs and businesses with the establishment and administration of corporate structures in Mauritius.
Our services can include:
- Authorised Company incorporation support
- Registered office services
- Company secretarial services
- Corporate administration
- Annual return assistance
- Statutory filings
- Corporate resolutions
- Compliance support
- Accounting and tax compliance coordination
- Corporate governance assistance
For international investors, our role is to help make the administrative side of a Mauritius corporate structure clear, organised and manageable.
The appropriate structure should always be determined according to the company's actual business activities, ownership and management arrangements.
FAQ – Authorised Company in Mauritius
What is an Authorised Company in Mauritius?
An Authorised Company is a Mauritius-incorporated company whose business activities and central management and control are outside Mauritius.
Does an Authorised Company need a resident director?
No. It must have at least one director, but the director does not necessarily have to be resident in Mauritius.
Does an Authorised Company need a Registered Agent?
Yes. An Authorised Company must have a Registered Agent in Mauritius at all times.
Is an Authorised Company tax resident in Mauritius?
An Authorised Company is generally structured as non-resident in Mauritius because its central management and control is outside Mauritius.
Can an Authorised Company hold investments?
Yes. Investment holding is one of the activities identified by the CBRD for Authorised Companies.
Can an Authorised Company conduct international trade?
Yes, international trade is among the activities identified by the CBRD.
What is the difference between an Authorised Company and a GBC?
The main distinction concerns the company's management and control, local substance and regulatory framework. A GBC requires at least two resident directors and is administered by a Management Company, while an Authorised Company requires at least one director and a Registered Agent and is structured with its central management and control outside Mauritius.
How much does an Authorised Company cost?
The FSC's current fee schedule lists USD 600 as the processing fee and USD 1,400 as the fixed annual fee, excluding other applicable costs and fees.
Conclusion
An Authorised Company in Mauritius can be a practical corporate structure for businesses whose activities and central management and control are outside Mauritius.
It can be used for activities such as investment holding, international trade, management and consultancy, subject to the applicable requirements.
The structure is particularly relevant for international entrepreneurs who want a Mauritius-incorporated company without establishing their central management and control in Mauritius.
However, choosing between an Authorised Company, a Global Business Company or another structure requires careful consideration of the company's business activities, management, ownership, taxation and compliance requirements.
Disclaimer: This article is provided for general information purposes only and does not constitute legal, tax, accounting or financial advice. Mauritius legislation and regulatory requirements may change. Professional advice should be obtained before establishing an Authorised Company.