A Global Business Company (GBC) is a Mauritius-resident company licensed to conduct business primarily outside Mauritius.
It is commonly used by international investors, holding companies, fund structures, and globally mobile entrepreneurs seeking access to Mauritius’ tax treaty network and international financial services framework.
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Key Takeaways:
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A Global Business Company (GBC) is a corporate structure established under the Companies Act 2001 and licensed under the Financial Services Act 2007 to conduct international investment, holding, and business activities through Mauritius.
Unlike a standard domestic company, a GBC is designed for businesses whose primary operations, investments, or assets are located outside Mauritius.
A company must obtain a Global Business License (GBL) from the Financial Services Commission (FSC) before operating as a GBC.
The structure supports cross-border investment and commercial activities while providing a regulated framework aligned with international compliance standards.
A GBC is generally treated as a Mauritius tax resident company and must satisfy economic substance requirements, including having its central management and control in Mauritius.
Common uses include:
Yes. Mauritian citizens and foreign nationals can establish a Global Business Company.
However, the company must satisfy the regulatory requirements applicable to Global Business License holders.
These requirements typically include:
Professional management companies commonly assist with ongoing administration and regulatory compliance.
A GBC in Mauritius can be incorporated by registering a company, submitting the required documents, and obtaining a Global Business License (GBL) from the Financial Services Commission (FSC).
The typical incorporation process includes:
1. Choose the company structure: Determine the ownership arrangement, business activities, and purpose of the GBC.
2. Reserve the company name: Select and reserve an approved company name before incorporation.
3. Prepare incorporation documents: Submit the required corporate documents, due diligence information, and business details.
4. Appoint directors and officers: Establish the required management structure, including qualified resident directors where applicable.
5. Apply for a Global Business License: Submit the GBL application through a licensed management company for FSC approval.
6. Open a corporate bank account: Establish banking arrangements for company transactions and operations.
7. Meet substance and compliance requirements: Maintain the necessary presence, records, and governance standards in Mauritius.
GBC incorporations are typically handled through licensed management companies that coordinate registration, licensing, and regulatory filings.
The time frame varies based on the structure and approvals required, but the process commonly takes several weeks.
Document requirements for a Global Business Company typically include identification records, shareholder details, corporate documents, and business information for licensing approval.
Requirements vary based on the ownership structure and proposed activities of the GBC, but commonly include:
For Individual Shareholders:
For Corporate Shareholders:
For Business and Licensing Purposes:
Additional documents may be required depending on the company’s industry, ownership complexity, and regulatory review process.
Setting up a Global Business Company in Mauritius typically costs around USD 5,000 to USD 15,000+ initially, with additional annual expenses for administration, compliance, and professional services.
Typical expenses may include:
| Cost Category | Typical Range |
| Incorporation fees | USD 1,000–3,000+ |
| Licensing fees | USD 1,000–3,000+ |
| Management company fees | USD 3,000–10,000+ annually |
| Registered office services | Usually included in administration packages |
| Compliance and accounting | Varies by activity |
| Banking and professional fees | Varies |
More complex structures, such as investment funds, family offices, or multinational holding arrangements, usually require higher setup and ongoing costs due to additional regulatory and administrative requirements.
A Global Business Company in Mauritius is generally subject to a 15% corporate income tax rate.
A GBC that qualifies as a Mauritius tax resident is taxed under the country’s corporate tax regime and must satisfy applicable substance and compliance requirements.
The amount of tax ultimately payable depends on the company’s income sources, activities, and overall structure.
Certain exemptions, credits, and treaty-related benefits may be available under Mauritius tax law.
A Mauritius GBC may benefit from an extensive tax treaty network, foreign tax credits, no capital gains tax, and favorable withholding tax treatment on certain cross-border payments.
Key tax benefits include:
A Global Business Company offers benefits such as treaty access, international credibility, and a favorable business environment, but it also comes with substance requirements, compliance obligations, and ongoing administrative costs.
Advantages
Disadvantages
A Global Business Company is a Mauritius tax-resident structure, while an Authorized Company is generally non-resident for tax purposes.
This difference affects treaty access, compliance requirements, and how the two structures are typically used.
| Feature | Global Business Company | Authorized Company |
| Tax Residency | Mauritius tax resident | Generally non-resident for tax purposes |
| Tax Treaty Access | Yes | No |
| FSC Licence | Required | Not required |
| Substance Requirements | Higher | Lower |
| International Credibility | Higher | Moderate |
| Typical Use | Investment and holding structures | International business with limited treaty needs |
Who Should Consider a Mauritius Global Business Company?
A Mauritius GBC is generally most suitable for investors and businesses that own, manage, or deploy assets across multiple jurisdictions.
Examples include:
The structure is generally most suitable when there is a genuine commercial need for an internationally recognized platform supported by treaty access and a regulated financial environment.
A Mauritius GBC can help transform a collection of investments, businesses, or assets into a more organized and scalable ownership structure.
As international portfolios expand across multiple countries and asset classes, having a dedicated vehicle for oversight and coordination can become increasingly valuable.
The greatest long-term value often comes from creating a structure that can accommodate new assets, changing ownership needs, and evolving international operations over time.
A common example of a Global Business Company is a Mauritius holding company used by an international investor to own foreign subsidiaries, manage cross-border investments, or structure assets across multiple countries.
The four common business structures are sole proprietorships, partnerships, corporations, and limited liability companies.
The exact classifications vary by jurisdiction.
There is no single most profitable business in Mauritius, but financial services, real estate, tourism, technology, and international investment structures are among its strongest sectors.
Profitability ultimately varies based on market conditions, business strategy, and execution.
Common Mauritius business entities include domestic companies, Global Business Companies, Authorized Companies, limited partnerships, foundations, trusts, and protected cell companies.
Mauritius does not have a traditional Limited Liability Company (LLC) structure like those found in the United States.
Similar limited liability protection is typically achieved through a company limited by shares, which is the most common corporate structure used for business and investment activities in Mauritius.
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