Overview

 

Mauritius Authorised Company (MAC) are incorporated under the Companies Act 2001, as amended, MAC are mainly set up for those:

1. who propose to conduct or conduct business principally outside Mauritius or with such category of persons as may be specified in the FSC Rules; and

2. has its central management and control outside Mauritius.

 

MAC can commonly be used for:

1. Investment holding

2. Property holding (real estate or other property)

3. Wealth protection

4. E-commerce

5. International Trade

6. Trade Invoicing

7. Intellectual Property Ownership

8. Consultancy Services (non-financial)

 

Taxation

 

MAC is treated as a non-resident for tax purposes in Mauritius. However, a MAC is required to file a return of income to the Mauritius Revenue Authority within 6 months of its year end.

 

Key features of an Authorised Company:

​