Global Business Company (GBC) in Mauritius

The Global Business Company (GBC) is the primary vehicle used by international investors to conduct cross-border activities through Mauritius. Regulated by the Financial Services Commission (FSC), a GBC allows for structured and tax-efficient global operations. It is commonly used for investment holding, group treasury management, private equity, fund structuring, intellectual property, and trading activities.

Why having a Global Business Company (GBC) in Mauritius?

Political & Economic Stability

Secure and business-friendly jurisdiction with strong legal framework.

Strategic Time Zone

Ideal location between Asia, Africa, and Europe.

Efficient Incorporation

Quick and transparent licensing process.

Investor Protection

Robust regulatory banking and regulatory framework

Favourable Tax Regime

Effective corporate tax rate can be as low as 3% with partial exemptions or foreign tax credit.

DTAA Network

Mauritius has DTAAs with over 45 countries, allowing GBCs to minimize their financial liabilities when operating internationally.

Asset Protection

GBCs can be used for asset protection and wealth management strategies.

Confidentiality

Mauritius upholds investor confidentiality for GBCs through controlled access to company records and strict disclosure rules.

What activities can a Global Business Company (GBC) in Mauritius operate in?

Investment holding

Holding shares, debentures, or interests in other companies

Managing group companies or subsidiaries

Financial Services

(Requires appropriate licenses from the FSC)

Fund management and investment advisory, Asset management, Private equity and venture capital, Wealth management and family office services

International trade

Import/export and global trading of goods and commodities (without physically passing through Mauritius)

Intellectual Property (IP) and Licensing

Holding, managing, and licensing intellectual property, trademarks, and patents

Treasury and Intra-Group Financing

Intra-group financing and corporate treasury functions

Cash pooling and interest income activities

Collective Investment Schemes (CIS) and Funds

Establishing and managing funds for institutional or high-net-worth investors

e-Commerce and Digital Platforms

Operating international online platforms (excluding direct sales to the Mauritian market)

Consultancy and Advisory Services

Business consultancy

Financial, legal, or strategic advisory for foreign clients

Fintech Activities

Digital assets, blockchain services, and virtual asset service providers (subject to specific regulatory approval)

Ship and Aircraft Leasing and Financing

Holding and leasing aircraft or ships for international use

Real Estate Investment (outside Mauritius)

Holding international property portfolios or real estate funds

Global Employment and Outsourcing Services

Employment companies managing expatriate staff

BPO and knowledge process outsourcing targeting overseas clients

Requirements for a Global Business Comany in Mauritius

A GBC is required to establish substance and be effectively managed and controlled in Mauritius. As per the governing legislation, the GBC shall, at all times, adhere to the following conditions:

Carry out its core income generating activities in, or from, Mauritius by:

employing either directly or indirectly, a reasonable number of suitably qualified people to carry out the core activities, and
having a minimum level of expenditure, which is proportionate to its level of activities.

Be managed by and controlled from Mauritius;
Be administered by a Management Company;
Has at least 2 directors, resident in Mauritius, of sufficient calibre to exercise independence of mind and judgment;
Maintains, at all times, its principal bank account in Mauritius;
Keeps and maintains, at all times, its accounting records, at its registered office in Mauritius;
Prepares its statutory financial statements and causes such financial statements to be audited in Mauritius; and
Provides for meetings of directors to include at least 2 directors from Mauritius.

Key Features of a Global Business Company in Mauritius?

Legal Form

Private company limited by shares

Regulatory Authority

Financial Services Commission (FSC) Mauritius

Company Law

Companies Act 2001 (as amended) and Financial Services Act 2007

Minimum Shareholders

1 (individual or corporate)

Minimum Directors

2 resident directors (must be individuals)

Registered Office

Mandatory in Mauritius

Company Secretary

Required and is normally the management company

Tax Residency

Yes

Accounting & Audit

Preparation of financial statements and annual statutory audit required

Annual Filing Requirements

Annual tax returns, audited financials, and FSC license renewal

Capital Requirements

No minimum stated capital, but must be “adequate for intended business” (case-by-case basis)

Permitted Activities

Wide range of cross-border activities, excluding activities targeting Mauritian residents unless specifically allowed

Confidentiality

Shareholder and beneficial owner information is kept confidential, subject to regulatory access under strict conditions

Duration of Incorporation

Between 5 to 10 business days, subject to all requisite information and documentation are in place.

FAQs about a Global Business Company in Mauritius?

Is a Global Business Company considered tax-resident in Mauritius?

Yes. A GBC is treated as a Mauritius tax-resident entity, making it eligible for tax benefits under the DTAA network—provided it satisfies substance requirements.

Can a Global Business Company conduct business in Mauritius?

Yes but is the majority of the revenue generated must come from its offshore activities.

Can an existing foreign company be re-domiciled as a Global Business Company in Mauritius?

Yes. Subject to approval, a foreign company may be continued as a GBC in Mauritius through re-domiciliation, preserving its corporate history and legal identity while benefiting from Mauritius’ regulatory and tax framework.

Can a Global Business Company be converted into another type of company?

Yes. A GBC can apply to the FSC and the Registrar of Companies to be converted into a domestic company or another structure, such as an Authorised Company, subject to regulatory approval and compliance with relevant legal and tax obligations.

Activities a Global Business Company cannot conduct in Mauritius

1. Domestic Commercial Activities

Selling goods or providing services directly to the Mauritian public
Operating retail outlets, restaurants, shops, or service-based businesses locally
Participating in the local consumer market in any form

2. Real Estate Development in Mauritius

Engaging in real estate development or sales of immovable property in Mauritius
Acquiring property for non-business purposes (except for office premises or under approved investment schemes such as the Smart City Scheme, with regulatory approval)

3. Banking and Financial Activities

Conducting banking business, including accepting deposits
Providing financial leasing, credit facilities, or micro-financing
Engaging in foreign exchange trading (unless licensed)

4. Insurance and Reinsurance Activities

Undertaking insurance, reinsurance, or captive insurance business
Acting as an insurance agent, broker, or manager, unless specifically licensed under the Insurance Act

5. Other Regulated Activities Without License

Collective Investment Schemes (CIS) or Fund Management without FSC licensing
Providing investment advisory services or acting as a broker-dealer
Offering trustee services, custody services, or pension fund administration

6. Activities Reserved for Domestic Companies

Participating in government contracts or tenders meant for local companies
Accessing Mauritian grants, incentives, or subsidies reserved for local entities
Engaging in activities that require a domestic trade or business license

7. Other Prohibited or Restricted Activities

Conducting any illegal, unethical, or high-risk business as classified by the FSC
Operating in prohibited jurisdictions or blacklisted countries
Engaging in money lending, gaming, gambling, or betting unless explicitly approved

How Renesis Financials Services Ltd can help with Global Business Companies in Mauritius

At Renesis, we specialize in the formation and administration of Global Business Companies (GBCs) in Mauritius. Our deep understanding of the regulatory framework, tax environment, and international structuring positions us as a trusted partner for global investors, entrepreneurs, and conglomerates.

Whether you are setting up an investment holding company, a trading structure, or a fund vehicle, we ensure a seamless and compliant process from incorporation to day-to-day operations.

Our GBC Services Include:

Incorporation and Licensing
We manage the full process with the Financial Services Commission (FSC), ensuring timely registration and licensing of your GBC.
Substance and Governance Advisory
We help you meet the economic substance requirements—board composition, office setup, and local expenditure—to maintain tax residency and treaty benefits.
Directorship and Company Secretarial
Renesis provides qualified local directors and acts as your corporate secretary to ensure proper governance and compliance with local laws.
Accounting, Tax & Audit Coordination
We prepare statutory accounts, handle tax filings with the Mauritius Revenue Authority (MRA), and liaise with approved auditors on your behalf.
Ongoing Compliance and Regulatory Filings
Our team ensures your GBC remains in good standing through continuous monitoring, AML/CFT compliance, and FSC renewals.
Corporate Restructuring & Advisory
Whether converting to another structure, re-domiciling, or exiting the jurisdiction, we guide you through every strategic decision.

At Renesis, we combine local expertise with global insight, helping you leverage Mauritius as a robust platform for cross-border growth, asset protection, and international investment.

Contact us today to explore how a GBC can fit into your global business strategy—with the confidence that Renesis is with you at every step.