Business Setup
Authorised Company vs GBC: Which Structure Fits?
Two Mauritian offshore vehicles, two very different tax and substance profiles.
Authorised Company (AC) basics
An AC is treated as non-resident for tax in Mauritius — it pays no Mauritian tax on its income. Its central management and control must be outside Mauritius.
GBC basics
A GBC is Mauritian tax-resident (15% headline, effective 3% on qualifying income under PER) and can access treaty benefits.
Which to choose
AC suits pure holding vehicles with no need for treaty benefits. GBC suits operating companies, funds and investment vehicles that need TRCs.
Common misconception
Both are FSC-regulated. Neither is a 'nominee' vehicle. Both require a Mauritian management company and registered office.
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