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.

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.

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.

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.

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

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.