A Global Business Company combines a Mauritius-based governance and administration framework with access to a respected international financial centre. It is frequently used for cross-border investments, international holding arrangements and qualifying service businesses.
A Mauritius-resident corporation holding a Global Business Licence issued by the Financial Services Commission (FSC); business principally outside Mauritius; management and control in Mauritius; administration by an FSC-licensed management company. The company can hold shares, investments and commercial assets and may undertake other lawful activities, subject to separate sectoral licences.
Incorporation or registration of the relevant corporate vehicle; FSC application through a licensed management company; beneficial ownership and source-of-funds verification; business plan, projected financial information and ownership chart; at least two Mauritius-resident directors of appropriate calibre; principal bank account in Mauritius; accounting records and audited financial statements in Mauritius; appropriate staffing, expenditure and core income-generating activities in or from Mauritius.
Potential access to Mauritius tax treaties, subject to treaty eligibility, tax residence certification and anti-abuse provisions; established legal and regulatory framework; regional investment structuring; international banking and professional services; ability to demonstrate genuine economic substance.
The standard Mauritius corporate income tax rate is generally 15%. An 80% or 95% partial exemption may apply only to prescribed income categories and subject to conditions. An effective 3% rate is not a blanket entitlement. Treaty relief is not automatic and depends on both Mauritius and source-country requirements.
Cross-border holding companies, Africa-focused investment structures, regional business groups, international service providers and investors seeking Mauritius tax residence supported by genuine local substance.