Global Business Company
Global Business Companies are built for international activity, offering access to tax treaties and an effective tax rate as low as 3%, subject to local substance requirements.
A Global Business Company (GBC) is a licensed structure in Mauritius designed for businesses that operate primarily outside the country. It is regulated by the Financial Services Commission (FSC) and can benefit from Mauritius’ extensive network of Double Taxation Avoidance Agreements (DTAAs), provided it meets substance requirements locally.
If your company is controlled by non-Mauritian residents and operates internationally, you’ll need to apply for a Global Business License through a licensed Management Company. We can help connect you with our sister licensed management company, Intrasia Management.
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Key Requirements to Incorporate a GBC
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Minimum of 1 shareholder
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At least 2 qualified directors who reside in Mauritius
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Board meetings must be held in Mauritius
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Main bank account and physical office must be based in Mauritius
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Must maintain proper accounting records and statutory documents​​​​​
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Core business activities must be carried out from Mauritius, with:​​
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A reasonable number of qualified staff (directly or indirectly employed)​
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​Operating expenses proportionate to your level of activity
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Local management and control — the company must be directed from Mauritius​​​​
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Annual audited financial statements must be prepared in Mauritius​​
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Must be administered by a licensed Management Company
The Financial Services Commission (FSC) reviews each GBC on a case-by-case basis to ensure these standards are met.
Need guidance on whether a GBC is right for your business?
We’ll walk you through the options and next steps — clearly and simply.