Mauritius Offshore Company Formation

A Mauritius Authorized Company is a legal entity registered under the Companies Act, ideal for offshore business with tax exemption. Requires a registered office and a management company. Cannot operate as a resident company or engage in local business operations. Recognised within Mauritius’ regulatory framework for international activity. Operates outside the scope of corporate taxation.

These companies benefit from full tax exemption on foreign-sourced income, including dividend, interest, and capital gains. No access to double taxation treaties or the network of double taxation treaties. Not liable for corporate taxation or VAT. Exempt from withholding tax on offshore income. Ideal for accessing global markets with reduced tax burden.

The incorporation process is simple and must go through a licensed management company or professional services provider.

Authorised Companies face minimal requirements — no annual return, audited accounts, or board meetings needed. Must maintain a register of shareholder and register of directors. Due diligence and money laundering checks apply to all UBOs. Maintain records at the office address or registered office. Administered under guidance of the Mauritius Revenue Authority.

Yes, accounts can be opened locally or abroad using bank references, UBO details, and a business plan. Common banking jurisdictions: Hong Kong, United Arab Emirates, Switzerland. Documents needed: utility bill, certificate of incorporation, source of funds. Many providers accept foreign company structures. Must comply with FATF and KYC standards.

Any non-resident, including individuals or corporate shareholders, may form an Authorised Company with full voting rights. No need for local directors or resident directors. Minimum number of directors is one. Option to use corporate directors or nominee shareholders. Ideal for high-net-worth individuals and family offices.

Yes. Mauritius is a respected international financial centre with a business-friendly environment and strong customer service. Based in a strategic time zone bridging Asia and Africa. Located in the Indian Ocean, a stable island nation. Follows English common law principles. Known for political stability and transparent business registration.

Suitable activities include asset management, licensing, e-commerce, and international consulting services. Not suitable for local company activities or those needing a Global Business Licence. Cannot act as a limited partnership or protected cell company. Best for offshore service providers, trading platforms, and holding companies. Appeals to firms seeking tax incentives and flexible business structure.