Unlock Success: Set up a company in Mauritius – Authorised Company


The “Authorised Company” is registered under the Companies Act 2001 and can apply for an authorization letter from the Financial Services Commission (‘FSC’).


An Authorisation letter is issued where: –

  • the majority shares or voting rights or legal or beneficial interest are held or controlled by a non-Mauritius citizen; and
  • it proposes to conduct business principally outside Mauritius, or with persons that may be specified under FSC Rules; and
  • its central management and control outside Mauritius,


An Authorised Company shall be held to be conducting business outside Mauritius but it may also be engaged in the following dealings and transactions: –

  • Investing in any securities listed on a securities exchange licensed under the Securities Act;
  • opening and maintaining with a bank an account in foreign currency in Mauritius
  • holding any share, debenture, security or any interest in or otherwise dealing or transacting with a corporation holding a Global Business Licence; and
  • entering into a business relationship with the holder of a Management Licence or a law practitioner, legal consultant, law firm or a qualified auditor in Mauritius


The AC will be treated as a non-resident entity in Mauritius for tax purposes provided that the control and management is outside of Mauritius.


Mauritian LawsHybrid
Access to double taxation treatiesNo
Company Secretary
Local and qualifiedNot Compulsory
Registered Agent
RequiredYes, the management Company
Registered office address
In MauritiusYes
Stated Capital
Minimum paid up CapitalNo minimum requirements
CurrenciesMajor currencies (except Mauritian Rupees)
No par value sharesAllowed
Corporate DirectorAllowed
Corporate ShareholderAllowed
Nominee ShareholderAllowed
ConstitutionNot compulsory
Financial Statement
Preparation of the financial summary Compulsory
Audit the financial statement by a Mauritian Audit Firm Not Compulsory
Filling of the financial summaryWithin 6 months after the balance sheet date
Tax Return
Preparation of the tax return Compulsory
Filing of the tax return Within 6 months after the balance sheet date


No person or body is authorized to disclose information or present documentation to any court, tribunal, committee of inquiry or other authority in Mauritius unless ordered to do so by a court of law on application by the Director of Public Prosecution for inquiry into the trafficking of narcotics and dangerous drugs, arms trafficking or money laundering as defined under existing legislation.

However, upon application to the FSC, full disclosure is made on the beneficial owners of the AC. Moreover, the Registrar may report to the FSC any non-compliance by the AC.


  • Providing advisory services for structuring of your entity according to your objectives and projects;
  • setting of your entity with the Registrar of Companies (ROC) and the Financial Services Commission
  • Acting as the company secretary and/or as Registered Agent;
  • Providing for directorship, registered office address and nominee shareholder services;
  • Providing administration, company secretarial, accounting, tax and compliance services;
  • Serving as liaison with the Registrar of Companies, the Financial Services Commission, the Mauritian Revenue Authorities and other Authorities; and

Any Question?