Authorised Company (AC) 

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