MAC are incorporated under the Companies Act 2001, as amended, MAC are mainly set up for those :

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• 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

• has its central management and control outside Mauritius

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Common Uses of MAC:

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• Investment holding

• Property holding (real estate or other property)

• Wealth protection

• E-commerce

• International Trade

• Trade Invoicing

• Intellectual Property Ownership

• Consultancy Services (non-financial)

 

Taxation

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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. 

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