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Mauritius Global Business

Global Business Licence

Capital: Port Louis

Official languages:English - French

Currency: Roupie mauricienne (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

La société autorisée ne peut pas détenir une licence Freeport et ne peut donc pas demander de permis de travail et de séjour pour ses administrateurs ou même pour sa gestion.


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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