Business Services
A Global Business Company (GBC) in Mauritius is a company that has its main business operations principally carried on from within Mauritius, with persons who are resident outside of Mauritius.
A GBC is ideal to strategically manage and grow your business, making it an effective corporate vehicle for international tax planning.
The advantages of setting up a Global Business Company in Mauritius
Strategic Global Presence
Position your business on the international stage with a Mauritius GBC. Leverage our jurisdiction’s globally recognized reputation to enhance your brand’s credibility and access new markets effortlessly.
Tax Efficiency Redefined
Experience unparalleled tax advantages. Benefit from Mauritius’ competitive tax framework, including an extensive network of Double Taxation Avoidance Agreements (DTAAs), ensuring minimized tax liabilities and optimized profit margins.Mauritius offers a competitive tax rate from From 3% upto 15% max. Authorised companies (AC) offers 0% tax in Mauritius but they could be taxable elsewhere.
Ease of Setup
Navigating complex bureaucratic procedures becomes a thing of the past. Establishing your GBC in Mauritius is streamlined and efficient, allowing you to focus on your business strategies right from the outset.
Confidentiality Assured
Rest easy knowing your sensitive business information is safeguarded. Mauritius’ legal framework upholds strict confidentiality provisions, ensuring your privacy and maintaining your competitive edge.
Access to Global Talent
Tap into a diverse pool of skilled bilingual (English and French) professionals from Mauritius where the literacy rate is 93%. A Mauritius GBC provides access to a global workforce, fostering innovation and driving business growth.
Flexible Regulatory Environment
Navigate your business with ease through Mauritius’ flexible regulatory environment. Experience a supportive ecosystem that encourages business agility and adaptability.
Repatriation of Profits and Capital
Enjoy hassle-free repatriation of your company’s profits and capital. Mauritius’ investor-friendly policies facilitate seamless movement of funds, providing you with financial flexibility.), no capital gains tax. no withholding tax on dividends, interest and royalties paid, no exchange control on repatriation of profit, capital, or interest and no estate duty or inheritance tax.
Enhanced Credibility
Associate your business with a reputable international jurisdiction. A Mauritius GBC showcases your commitment to quality and compliance, enhancing your business’s reputation.
Preferential access to 70% of the world market including Africa and Asia
World Class Banking Facilities
Gain access to Internationally recognised banks, great banking infrastructure & facilities to support your business.
Your springboard to global expansion
Benefit from the double tax treaties to easily spread across globally.
Enjoy an excellent Investor protection scheme
Mauritius offers an excellent world class investor protection scheme.
Common uses of a GBC
To structure investments & projects in countries with Mauritius Double Taxation Avoidance Agreement (DTAA) partners.
Holding rights to intellectual property such industrial designs, copyrights, trademarks, and patents.
Trading, consultancy services, collective investment schemes, Close ended Funds and Protected Cell Company (PCC.)
Regional headquartering, financing, and marketing center.
Buying property for business / residential purposes in Mauritius under IRS/RES/PDS/SMART city schemes.
Authorised Company
Incorporated under the Companies Act, the Authorised Company is a company that has its business activities and control & management outside of Mauritius. Therefore, An Authorised Company is not considered as tax resident in Mauritius.
What kind of activities can Mauritius Authorised Companies carry out?
Conducting business principally outside of Mauritius, an Authorised Company is appropriate for activities such as:
- Investment holding;
- Property holding;
- International trade;
- Management and consultancy;
- IT Services;
- Logistics;
- Marketing;
- Shipping and ship Management; or
- One-off transaction using a Special Purpose Vehicle.
However, as outlined in the Fourth Schedule to the Financial Services Act 2007, an Authorised Company is not allowed to perform the following activities:
- financial services, including banking;
- holding, managing, or dealing with a Collective Investment Scheme (or Fund) as a professional administrator;
- providing registered office facilities, or nominee, directorship and secretarial services, or other services to corporations; or
- providing trusteeship services.
An Authorised Company is also prohibited to carry out any other activities that may damage the reputation of Mauritius as an International Financial Centre, as determined by the Mauritius Financial Services Commission, or contrary to public interest. It is registered under the Companies Act 2001 and licensed by the Mauritius Financial Services Commission (FSC). The law provides the latest rules and regulations in line with the international law to attract domestic and international investors.
Mauritius is a beacon of political, social and economic stability. With its wide network of Double Taxation Avoidance Agreements (DTAA) and Investment Promotion and Protection Agreements (IPPAs), Mauritius offers investors a conducive environment for doing business which guarantees predictability, certainty and security.