Authorized Company

An International Structure for Non-Resident Business

AUTHORIZED COMPANY

An Authorised Company is designed for businesses whose operations, assets and strategic management are located outside Mauritius.

It is treated as a non-resident entity for Mauritian tax purposes, subject to the applicable requirements. Foreign-source income is generally subject to 0% tax in Mauritius under the framework described by the client, while taxation may arise in the jurisdiction where the business is managed or where income is earned.

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the Right Structure for Your Business

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Who May Consider
an Authorised Company?

An Authorised Company may be suitable for certain international businesses and asset-holding structures whose activities and management are primarily outside Mauritius.

The appropriate structure depends on the nature of the business, source of income, management location and applicable regulatory requirements.

Key Features

Non resident status

The structure is intended for entities that are managed and controlled outside Mauritius.

Overseas Operations

Business activities and assets are generally located outside Mauritius.

Foreign-Source Income

Foreign-source income is subject to the applicable Mauritian tax treatment for an Authorised Company.

No Mauritian Treaty Access

Authorised Companies cannot generally access Mauritius' tax treaty network.

Overseas Strategic Management

Strategic management and control must take place outside Mauritius.