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Mauritius Global Business

Mauritius Global Business

Capitale:Port Louis

Official languagesEnglish - French

Currency: Mauritian Rupee (MUR)

A Global Business Corporation (GBC), previously known as GBC 1, applies where the majority of shares or voting rights or the legal or beneficial interest in a resident corporation, are held or controlled, as the case may be, by a person who is not a citizen of Mauritius and such corporation proposes to conduct or conducts business principally outside Mauritius. Activities commonly undertaken by a GBC requiring no specialized license are Investment Holding, Trading and International Consultancy.


Conditions of a Global Business Corporation


A holder of a Global Business Licence shall, at all times:

  • Carry out its core income generating activities in, or from, Mauritius;
  • Employ, either directly or indirectly, a reasonable number of suitably qualified persons to carry out the core activities;
  • Have a minimum level of expenditure which is proportionate to its level of activities;
  • having at least 2 directors, resident in Mauritius, of sufficient calibre to exercise independence of mind and judgement
  • keep and maintain or is keeping and maintaining, at all times, its accounting records at its registered office in Mauritius
  • maintain or is maintaining at all times its principal bank account in Mauritius
  • prepare, or proposes to prepare or prepares its statutory financial statements and causes or proposes to have such financial statements to be audited in Mauritius

Tax Benefits

A Mauritius GBC is considered to be tax resident thus benefits from the Double Taxation treaty that Mauritius has established with 46 countries.
A GBL is subject to corporate tax at 15% and it may benefit from a Partial Tax Exemption of 80%, provided it meets the substance requirements relating to its business activities.
Tax sparing credits are available. Under this regime the effective rate of taxation in Mauritius can be reduced. A long-stop provision exists whereby GBC companies may elect not to provide written evidence to the Commissioner of Income Tax showing the amount of foreign tax charged and therefore enjoy a deemed taxation at 80% of the normal tax rate of 15%. Thus, the use of this long-stop provision in isolation would reduce the effective rate of tax in Mauritius from 15% to 3%.

Other tax advantages for GBC in Mauritius are that there is:

  • May benefit from tax rate of 3% on Trading, Interest and Dividend income provided the company satisfies the substance requirements relating to its business activities.
  • No Capital Gains Tax
  • No withholding tax on interest, dividends and royalties

Requirements for incorporation of an Authorised Company:

  • Fill out the incorporation form
  • Detailed Business Plan of the proposed GBC
  • Due diligence documents to be provided on the proposed Directors/Shareholders/Beneficial Owners/Ultimate Beneficial Owners/Promoters of the company
  • Once proposed company name approved, consent forms of Director and Shareholder and other related declarations needed for company registration are sent over to client for signing purpose.
  • Scanned copies of signed forms/declarations as well as due diligence documents are emailed first for our verification purpose.
  • Once we confirm that all documents are in proper order, the originals will need to be couriered to our office address:
  • Once all signed forms and due diligence documents duly received, the company registration is done within 2-3 weeks, however it can take some more or less time depending on the review being made by the Authority.
  • Upon company registration and receipt of the GBC License from the Financial Services Commission, the following documents are sent to address as instructed by client:
    • Certified copy of the Certificate of Incorporation
    • Certified copy of the Authorised Company license
    • First Minutes in original
    • Register of Director(s), Shareholder(s) and Secretary in original
    • Certified copy of the Share Certificate
    • Certified copy of the Constitution

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