Offshore Company Mauritius: The Authorised Company Explained

What an offshore company in Mauritius actually is

When people search for an offshore company in Mauritius, the structure they usually have in mind is the Authorised Company, created under section 71A of the Financial Services Act 2007. It is incorporated under the Companies Act, owned mainly by a person who is not a Mauritian citizen, and carries on its business mainly outside Mauritius. Its central management and control must also sit outside the country.

That last condition is what makes it a non-resident company for Mauritian purposes. The company is registered in Mauritius, but its owners and decision-makers are elsewhere. The full definition, with its legal wording, is in our Authorised Company guide, and the residence logic is covered on the non-resident company page.

This is general information, not advice. Whether the structure works for you depends on where you live, what you sell and who your clients are.

What the structure involves

An Authorised Company applies to the FSC through a FSC-licensed corporate service provider (Management Licence), which then acts as its registered agent in Mauritius. That agent handles filings, communications with the authorities, anti-money-laundering checks and record keeping. Our page on the FSC's role explains what to expect from the regulator.

An Authorised Company needs at least one director, who does not have to live in Mauritius. A domestic company, by contrast, needs a resident director.

Who it suits, and who should look elsewhere

The Authorised Company is built for owners who live abroad and run an activity that is genuinely international. Typical profiles are described in who should use an Authorised Company, and the practical scenarios (online stores, consulting, trading, freelance work, intellectual property) are gathered in the online business guide.

It is less suited to someone who wants to trade with Mauritian customers, hire a local team or manage the company from the island. In those cases the central-management condition is hard to meet, and a different structure may be the better route.

What it cannot do

The law excludes five categories of activity from an Authorised Company, unless the FSC Rules provide otherwise:

• banking;
• managing or administering a collective investment fund or scheme as a professional;
• financial services;
• acting as a corporate service provider, nominee, director or company secretary for other companies;
• professional trusteeship.

The limits of an Authorised Company and the list of permitted business types go into the detail. Operating as an Authorised Company without authorisation is an offence, with a fine of up to MUR 1,000,000.

Costs at a glance

The FSC's fee schedule changed on 1 July 2026. For an Authorised Company, the authorisation carries a one-off processing fee and an annual fee. The annual amount excludes the separate yearly registration fee payable to the Registrar of Companies.

The first annual fee is pro-rated according to the quarter in which authorisation is granted. For the full picture of what is owed each year, see annual obligations.

Banking, tax and yearly duties

Three questions come up for almost every reader:

• Banking. Opening an account is often the hardest step. Read about banking options for an offshore company before you commit.
• Tax. Mauritian treatment is only one half of the picture, because your home country may tax you too. Start with Authorised Company taxation.
• Annual duties. The company must file a financial summary with the FSC each year and keep its records in order, all of which is set out in annual obligations.