Authorised Company (AC)
Non-resident Mauritius structure for business conducted principally outside Mauritius. Single director of any nationality, ~0% tax treatment, lighter compliance. No treaty access.
Mauritius Company
Formation
Set up an Authorised Company (AC) or Global Business Company (GBC) in Mauritius — 40+ tax treaties, Africa-facing investment positioning and a regulated financial services framework.
- 100% Foreign Ownership
- 40+ Tax Treaties
- AC ~0% · GBC ~3% Effective
- Africa-Facing
- FSC-Regulated
Mauritius — Africa-Facing Investment Structuring with Treaty Depth
Mauritius offers two principal offshore structures regulated by the Mauritius Financial Services Commission (FSC): the Authorised Company (AC), a non-resident vehicle taxed at 0% locally, and the Global Business Company (GBC), tax-resident in Mauritius with access to over 40 double-taxation agreements and an effective tax rate around 3% via the partial-exemption regime. It is a primary jurisdiction for Africa-facing investment.
Mauritius offers two principal offshore structures regulated by the Mauritius Financial Services Commission (FSC): the Authorised Company (AC) and the Global Business Company (GBC). The two routes serve different purposes. An AC is a non-resident structure used for business conducted principally outside Mauritius — taxed at 0% locally with one director of any nationality and lighter compliance. A GBC is tax-resident in Mauritius, accesses the country's 40+ double-taxation agreements, and is the natural vehicle for treaty-driven investment into Africa, India and other Mauritius-DTA jurisdictions.
Mauritius's commercial appeal sits at the intersection of treaty access, substance-based investment structuring and banking practicality. Through the partial-exemption regime, qualifying GBC income attracts an effective tax rate around 3% (80% partial exemption on the standard 15% rate). The GBC route requires two Mauritius-resident directors and a principal Mauritius bank account — substance requirements that matter for treaty positioning. For Africa-facing investment, fund management or treaty-driven holding, Mauritius remains a primary jurisdiction.
Mauritius Company Structures
Two principal offshore routes — AC for non-resident structures, GBC for treaty-based and substance-driven business. Specialised vehicles also exist.
Global Business Company (GBC)
Tax-resident in Mauritius with access to 40+ double-taxation agreements. Two Mauritius-resident directors required, principal bank account in Mauritius, audited accounts, ~3% effective tax through partial-exemption regime.
Funds, Trusts, Foundations, VCC, LLP
Specialist Mauritius vehicles for collective investment schemes, closed-end funds, family-office trusts, charitable foundations, variable-capital companies and limited-liability partnerships.
How a Mauritius Company Is Formed
Mauritius incorporation runs through the FSC and the Mauritius Registrar of Companies — typically 5–10 working days for ACs and longer for GBCs given FSC review.
- 01
Preparation — Structure Review & Route Selection
Confirm whether AC or GBC fits the use case. Treaty access, substance requirements and tax positioning all flow from this choice.
- 02
Compliance — KYC & Source-of-Funds Onboarding
Provide certified passport copies, proof of address, CV, bank statements and source-of-funds documentation for each principal.
- 03
Filing — Registration, Licensing & Governance Setup
FSC application (for GBC), Registrar filing, Mauritius-resident director appointment (for GBC), and constitution drafted to the chosen structure.
- 04
Activation — Banking, Tax & Ongoing Support
Open principal Mauritius bank account (for GBC). Tax registration, accounting setup and ongoing compliance support coordinated.
Documents Required
Standard document set across both AC and GBC. GBC structures typically require more substantial business plan documentation given FSC review.
- Certified passport copy for each director, shareholder and beneficial owner
- Recent proof of residential address (within 3 months)
- CV and recent bank statements for key individuals
- Source-of-funds / source-of-wealth supporting documentation
- Business plan and activity description (particularly for GBC)
- For corporate shareholders: company documents and ownership chain records
Why Choose Mauritius for Offshore
Mauritius combines treaty access, banking practicality and a structured FSC framework — the right call for treaty-driven investment and Africa-facing work.
40+ double-taxation agreements covering Africa, India, Asia and Europe
GBC effective tax rate ~3% through 80% partial-exemption regime
AC structures taxed at 0% as non-resident vehicles
Strong FSC-regulated framework supporting funds, trusts and foundations
Banking practicality — Mauritius banks experienced in cross-border structures
Africa-facing positioning — the dominant jurisdiction for Africa investment
Common-law legal system with French civil-law influence
Specialist vehicles for funds, trusts, foundations, VCCs and LLPs
Common Mauritius Use Cases
Mauritius fits a wide range of treaty-driven and Africa-facing purposes.
Africa Investment
Investment Funds
Holding Companies
Trusts & Foundations
IP & Royalty Holding
Family Office
Consulting & IT Services
Real Estate Holding
The Avyanco Advantage
Avyanco runs Mauritius engagements end-to-end — from AC vs GBC route selection through to banked, compliant, treaty-positioned structures.
AC vs GBC Scoping
We confirm the right Mauritius route based on treaty access needs, substance appetite and tax positioning — clear-eyed about which fits.
FSC Application & Filing
GBC business plan, FSC application, governance framework and Registrar filing managed end-to-end.
Mauritius Banking
Principal Mauritius bank account introduction for GBC structures plus international banking coordination.
Substance & Resident Directors
Mauritius-resident director appointments and substance maintenance for GBC structures.
Tax & Treaty Positioning
Partial-exemption regime navigation, treaty positioning and home-country interaction.
Group Structuring
Mauritius alongside UAE, BVI, Cayman and Hong Kong entities for cross-border efficiency.
Why Founders Choose Avyanco for Mauritius
Three things that come up in every Mauritius engagement.
AC vs GBC Expertise
Live engagements across both Mauritius routes means we know which one fits — and which one doesn't — for each use case.
End-to-End Delivery
FSC, registrar, banking, substance, audit, treaty positioning — handled by one team on one engagement letter.
Treaty-Driven Structuring
Structures designed to actually use Mauritius's 40+ DTAs — not just incorporate in Mauritius for its own sake.
Compare Other Offshore Jurisdictions
Mauritius suits Africa-facing and treaty-driven structures. Other jurisdictions serve different purposes.
UAE Offshore
RAK ICC, JAFZA and Ajman offshore — Middle East-linked holding and trading structures.
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BVI Offshore
British Virgin Islands Business Company — 350k+ registered companies, 3–5 day setup, strong privacy.
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Cayman Islands Offshore
Exempted Company under common law — investment funds, family office, 20-year tax certainty.
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Hong Kong Company Formation
Private Limited Company — 8.25% low corporate tax entry, 24-hour e-Registry, Asia-Pacific access.
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Seychelles Offshore (IBC)
Seychelles International Business Company — territorial tax, 24–48h setup, strong privacy, for holding, trading and IP.
Read moreWhat Clients Say
Recent feedback from international founders who set up offshore through Avyanco.
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Mauritius — Frequently Asked Questions
Common questions about Mauritius AC and GBC structures.
What is the difference between an AC and a GBC?
An Authorised Company (AC) is a non-resident Mauritius structure used for business conducted principally outside Mauritius — taxed at 0% locally with one director of any nationality. A Global Business Company (GBC) is tax-resident in Mauritius, accesses the country's 40+ DTAs, requires two Mauritius-resident directors and a principal Mauritius bank account, and attracts an effective ~3% tax rate via the partial-exemption regime.
What annual compliance should I expect?
Annual returns, record-keeping and Mauritius Revenue Authority filings in all cases. GBCs additionally require audited accounts, Mauritius-resident director maintenance, a principal Mauritius bank account and FSC filing support.
Is Mauritius only for GBCs and ACs?
No. Mauritius also supports funds (CIS and closed-end), trusts, foundations, Variable Capital Companies (VCCs), Limited Liability Partnerships (LLPs) and domestic companies — each tailored to specific use cases.
Which route fits Africa-facing investment?
GBC, almost always. The treaty access — particularly the Mauritius-India DTA, Mauritius-South Africa DTA and various African DTAs — is the entire commercial point. An AC has no treaty access and is the wrong vehicle for treaty-driven Africa work.
How long does Mauritius formation take?
AC incorporation typically completes in 5–10 working days. GBC incorporation takes longer given FSC review of the business plan, governance framework and substance arrangements — typically 4–6 weeks end-to-end.
Can a Mauritius GBC be banked outside Mauritius?
The GBC framework requires a principal bank account in Mauritius. Secondary international accounts can be added once the principal account is established.
Sources & official references
Verification & independence
Content verified against the live Avyanco site and publicly verifiable facts about the Mauritius Financial Services Commission framework, Authorised Company and Global Business Company regimes, and Mauritius double-taxation agreement network as of June 2026. Avyanco Business Consultancy LLC is independent of the Mauritius FSC, Mauritius Revenue Authority and the Government of Mauritius, not endorsed by any of them, and not affiliated with any government agency.
Mauritius AC and GBC rules, partial-exemption regime treatment, substance requirements, FSC procedures and double-taxation agreement coverage evolve. Always confirm the current rules for your specific structure with a Mauritius-licensed management company and a qualified tax advisor in your home jurisdiction before acting on any fact on this page.
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