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Mauritius Authorised


Capital: Port Louis

Official languages: English, French, Creole

Currency : Mauritian Rupee (MUR)

Mauritius is strategically located in the Indian Ocean with a favourable time zone (GMT + 4). It is one of the fastest growing offshore financial centres in the offshore world. Mauritius' ever expanding network of double taxation treaties has made it the major route for investments into China, India, Indonesia as well as South Africa. After the Financial services Development Act (2001), Mauritius offers two types of offshore companies most frequently used by international investors: Global Business License (GBL) and Authorised Company.

An Authorised Company is not considered as tax resident in Mauritius and as such, its income is not subject to tax in Mauritius, unless such income is derived from Mauritius. Unlike a Global Business Company (which is another type of company that can be incorporated in Mauritius), an Authorised Company cannot benefit from the network of double taxation avoidance agreements which Mauritius has in place with various countries.


Conditions on the applicantion for Authorized Company:

  • The majority of shares or voting rights or the legal or beneficial interest in the company, are held or controlled, as the case may be, by (a) person(s) who is/are not a citizen(s) of Mauritius.
  • Proposes to conduct or Conducts business principally outside Mauritius.
  • The Company has its place of effective management outside Mauritius.

There are some restrictions in terms of business activities that an Authorised Company can carry and the restricted activities are in relation to:

  • Carrying out the business of holding or managing or otherwise dealing with a collective investment fund or scheme as a professional functionary
  • Providing of registered office facilities, nominee services, directorship services, secretarial services or other services for corporations
  • Providing trusteeship services by way of business.
  • Any other activities that the FSC may determine as being detrimental to the good repute of Mauritius as a centre for financial services or contrary to public interest.

The Authorized Company cannot bear a Freeport License and thus cannot apply for work and residence permits for its directors or even for it management.


A holder of an Authorised Company Licence shall –

  • at all times have a registered agent in Mauritius which shall be a management company and which shall be responsible for providing services including:
    • filing of any return or document required under relevant Acts in Mauritius
    • receiving and forwarding of any communication from and to the Commission, the Mauritius Revenue Authority or the Registrar
    • undertaking measures on combating money laundering and the financing of terrorism and related offences as required by any enactment or guidelines issued by the Commission
    • keeping of records, including board minutes and resolutions, transaction records and such other documents as the Commission may require
    • such other services as the Commission may require
  • File with the Commission, once in every year, a financial summary
  • File with the Mauritius Revenue Authority, once in every year, the Company Tax Return (Authorised company is tax exempt in Mauritius but annual return has to be filed with the Tax Authority).

Requirements for incorporation of a Global Business Corporation (GBC):

  • Fill out the incorporation form
  • Detailed Business Plan of the proposed GBC
  • Due diligence documents to be provided on the proposed Directors/Shareholders/Beneficial Owners/Ultimate Beneficial Owners/Promoters of the company
  • Once proposed company name approved, consent forms of Director and Shareholder and other related declarations needed for company registration are sent over to client for signing purpose.
  • Scanned copies of signed forms/declarations as well as due diligence documents are emailed first for our verification purpose.
  • Once we confirm that all documents are in proper order, the originals will need to be couriered to our office address:
  • Once all signed forms and due diligence documents duly received, the company registration is done within 2-3 weeks, however it can take some more or less time depending on the review being made by the Authority.
  • Upon company registration and receipt of the GBC License from the Financial Services Commission, the following documents are sent to address as instructed by client:
    • Certified copy of the Certificate of Incorporation
    • Certified copy of the Authorised Company license
    • Register of Director(s), Shareholder(s) and Secretary in original
    • Certified copy of the Share Certificate
    • Certified copy of the Constitution

Our Fees £ 800.00

Renewal £ 700.00