Authorised Company (AC)

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An AC is treated as a non-resident entity in Mauritius for tax purposes provided that its central management and control is outside of Mauritius.

An AC is a flexible business entity which is commonly used for:
Investment holding
Trading
Consultancy activities
One-off projects.

KEY FEATURES
Corporate Taxation: No corporate tax if central management and control outside Mauritius

Double taxation treaty access: No

Directors
Minimum director: One
Corporate director: Allowed

Shareholders
Minimum shareholder: One
Corporate shareholder: Allowed

Company Secretary
Required: May or may not have a Company Secretary

Registered Agent
Required: Yes

Registered office
In Mauritius: Yes

Holding of shares
May hold shares in other companies

Financial Statement
Requirements to prepare Financial Summary: Yes

Audit requirements: No

Filing of Financial Summary: Within 6 months after the balance sheet date

Requirements to prepare and file Annual Tax Return with the Mauritius Revenue Authority, (“MRA”): Yes