A Global Business Corporation Mauritius offers foreign investors a tax-efficient, substance-based vehicle to conduct international business while benefitting from one of the most business-friendly environments in the world. Mauritius is a compliant, well-regulated International Financial Centre (IFC) with a proven track record in global finance, attracting entrepreneurs, fund managers, and multinational companies seeking a credible, tax-resident base.
At SAB&T IFC, we guide you through every step of the GBC formation process — from licensing and compliance to substance and operational support — ensuring your structure is fully aligned with Mauritian law and international standards.
A Global Business Corporation (GBC) is a company incorporated under the Mauritius Companies Act 2001 and licensed by the Financial Services Commission (FSC) under the Financial Services Act 2007. It is designed to carry out business outside Mauritius but remains fully tax resident and centrally managed from within the country.
Unlike offshore entities that lack substance, a GBC must demonstrate genuine economic presence in Mauritius. This includes maintaining a registered office, employing locally based directors, appointing a company secretary and auditor, and holding board meetings chaired from Mauritius. These substance requirements are not merely formalities — they are essential for obtaining and maintaining access to Mauritius’ 40+ Double Taxation Agreements (DTAs).
Mauritius is a signatory to the OECD’s BEPS initiative and is fully aligned with FATF and EU requirements, making the GBC a globally respected structure that balances tax efficiency with transparency.
GBCs enjoy a competitive 15% corporate income tax rate. In certain sectors, this can be reduced to an effective rate of 3%. Additionally, an 80% exemption is available on foreign dividends, foreign-sourced interest, and profits from foreign permanent establishments. There is no capital gains tax, no withholding tax on dividends, and no exchange control, making Mauritius ideal for capital mobility.
The ability to apply for a Tax Residency Certificate each year enables the GBC to access reduced withholding tax rates or exemptions in treaty countries — such as India, South Africa, the UK, and France — on income including royalties, dividends, and interest.
A GBC can serve as a holding company, IP rights holder, consultancy, fund manager, or trading entity — all while legally benefiting from Mauritius’ treaty network. It allows you to channel investments into Africa, Asia, and beyond through a clean, recognised platform.
You are also permitted to transact with Mauritian residents in limited cases where the activity is incidental to your core business.
Mauritius operates under a hybrid legal system combining civil and common law traditions, offering high predictability in dispute resolution. A GBC can issue no-par value shares, operate in any major currency, and appoint corporate shareholders or directors. There is no minimum capital requirement, giving you flexibility to scale.
Incorporation takes 10 to 15 business days, and we ensure all regulatory approvals, including the FSC licence, are handled promptly and professionally.
The Global Business Corporation Mauritius structure is popular among:
✅ Investment holding companies routing capital into Africa or India
✅ Fund managers establishing Collective Investment Schemes or Close-Ended Funds
✅ Tech firms managing intellectual property rights across borders
✅ Consultancies and advisory firms serving multinational clients
✅ Multinational corporations creating regional HQs in a low-risk jurisdiction
If your operations are international and you require treaty access, a GBC is one of the most strategic structures available.
To qualify as a GBC and access Mauritius’ tax treaty benefits, your company must:
✅ Have two Mauritius-resident directors, one of whom chairs meetings
✅ Maintain a registered office and local company secretary
✅ Appoint a local auditor and keep accounting records in Mauritius
✅ Open and operate a Mauritian bank account
✅ Demonstrate core income-generating activities (CIGA) take place in or from Mauritius
✅ Employ suitably qualified staff locally and maintain a level of operational expenditure proportionate to the business activity
✅ Hold shareholders and board meetings in Mauritius, even if via teleconference (provided it is chaired from Mauritius)
These requirements are essential not only for licensing but also for proving central management and control, which is key to securing and retaining tax residency.
We don’t just help you set up a GBC. We help you build a fully functional, compliant, and growth-ready international structure.
Our services include:
✅ Strategic structuring advice tailored to your objectives
✅ Incorporation and FSC licensing support
✅ Provision of resident directors, company secretary, and registered office
✅ Full corporate administration, tax compliance, and accounting
✅ Assistance with substance enhancement, including office space and staffing
✅ Payroll and recruitment support
✅ Residency and occupation permit applications for directors and staff
As a licensed Management Company, SAB&T IFC combines deep legal understanding with practical business insight, helping you unlock the full potential of your Global Business Corporation in Mauritius.
Mauritius is more than a tax jurisdiction. It’s a respected international platform for businesses ready to scale. If you’re planning your next strategic move, establishing a Global Business Corporation Mauritius with SAB&T IFC could be the smartest business decision you make.
Get in touch with our advisors to explore your options and begin your application today.
Contact SAB&T IFC
📞 +230 454 1133
📍 53 Duperré Avenue, Quatre Bornes
✉️ info@sabt-ifc.com
Your gateway to compliant global growth starts here.
Yes, you can. Foreign individuals and companies can establish a GBC in Mauritius, provided they appoint at least two local directors and meet all substance and operational requirements. SAB&T IFC can act as your local representative and help you maintain full compliance.
On average, it takes 15 to 20 working days from the submission of required documents to the Registrar of Companies and the Financial Services Commission. We handle the entire process to ensure timelines are met efficiently.
A GBC is designed for conducting business outside of Mauritius. However, it may transact with residents in limited circumstances if such activity is incidental to its global operations. Each case is reviewed individually to ensure it aligns with FSC guidelines.
A GBC is subject to 15% corporate income tax, but certain foreign-source income streams qualify for an 80% exemption. This can bring the effective rate down to as low as 3%, depending on the nature of the income. There is no capital gains tax or withholding tax on dividends.
Yes. Shareholders, directors, and key employees of a GBC can apply for Occupation and Residence Permits, allowing them to live and work in Mauritius legally. SAB&T IFC offers full assistance with immigration and permit applications.
