{"id":90853,"date":"2026-07-24T14:27:22","date_gmt":"2026-07-24T08:57:22","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=90853"},"modified":"2026-07-24T14:30:57","modified_gmt":"2026-07-24T09:00:57","slug":"guide-for-gbc-formation-in-mauritius","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/guide-for-gbc-formation-in-mauritius\/","title":{"rendered":"Complete Guide For GBC Formation in Mauritius"},"content":{"rendered":"<p>Do you want to register GBC in Mauritius? At Enterslice, we have more than a decade of experience in&nbsp;assisting&nbsp;businesses in GBC formation in Mauritius. We&nbsp;assist&nbsp;businesses with GBC incorporation, licensing, banking, tax registration, and ongoing compliance in Mauritius.<\/p>\n\n\n\n<p>A GBC is a type of company regulated by the Companies Act 2001 and licensed by the Mauritius Financial Services&nbsp;Commission. It is a company that is considered resident and&nbsp;operates&nbsp;in the territory of Mauritius. While this company has the right to engage in any type of business activity except for those that require obtaining a special permit, like banking, insurance and reinsurance, management of funds, collective investment schemes, trust management, guardianship, provision of investment advice, etc.&nbsp;<\/p>\n\n\n\n<p>Moreover, Mauritius is Africa&rsquo;s leading International Financial&nbsp;Centre (IFC), a trusted destination for businesses across the globe, including investment holding, fund management, fintech, and regional headquarters. Connect with our team to get access to 46+ Double Taxation Avoidance Agreements (DTAAs) in Mauritius and so on. Some of the key features of a Mauritius GBC are as follows:&nbsp;<\/p>\n\n\n\n<ul>\n<li>Mauritius tax-resident FSC-licensed company.&nbsp;<\/li>\n\n\n\n<li>15% corporate tax; effective rate may reduce to 3%, subject to conditions<\/li>\n\n\n\n<li>Access to 46+ global DTAAs.&nbsp;<\/li>\n\n\n\n<li>100% foreign ownership&nbsp;permitted.&nbsp;<\/li>\n\n\n\n<li>Minimum 1 <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Shareholder&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;A shareholder is an individual or entity that owns at least one share of a company&amp;#039;s stock, granting them partial ownership of the company. This status allows them certain rights, including(...)&lt;\/div&gt;\"  href=\"https:\/\/enterslice.com\/learning\/terms\/shareholder\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>shareholder<\/a>&nbsp;required.&nbsp;<\/li>\n\n\n\n<li>Minimum&nbsp;2 resident directors&nbsp;required.&nbsp;<\/li>\n\n\n\n<li>An FSC-licensed Management Company is mandatory.&nbsp;<\/li>\n\n\n\n<li>Mauritius registered office&nbsp;required.&nbsp;<\/li>\n\n\n\n<li>A Mauritius corporate bank account is mandatory.&nbsp;<\/li>\n\n\n\n<li>Annual audit and financial filing&nbsp;required.&nbsp;<\/li>\n\n\n\n<li>Economic substance compliance is&nbsp;required.&nbsp;<\/li>\n\n\n\n<li>No exchange controls or dividend withholding.&nbsp;<\/li>\n<\/ul>\n\n\n\n<style>\n  \/* Enterslice CTA &mdash; scoped styles *\/\n  .es-cta-wrap { font-family: 'DM Sans', 'Segoe UI', system-ui, sans-serif; }\n  .es-cta-wrap > h2 {\n    color: #111c45;\n    font-family: 'Manrope', 'Segoe UI', sans-serif;\n    font-weight: 800;\n    font-size: 1.6rem;\n    margin: 0 0 14px;\n  }\n  .calling-person.blog_cta {\n    position: relative;\n    overflow: hidden;\n    padding: 30px 34px;\n    border-radius: 18px;\n    background:\n      radial-gradient(circle at 12% 18%, rgba(117,61,238,0.30), transparent 45%),\n      radial-gradient(circle at 88% 82%, rgba(56,91,251,0.30), transparent 50%),\n      linear-gradient(135deg, #0d1638 0%, #111c45 40%, #1e2e7e 100%);\n    color: #ffffff;\n    box-shadow: 0 16px 40px rgba(17,28,69,0.28);\n    border: 1px solid rgba(255,255,255,0.06);\n  }\n  \/* Subtle diagonal shine *\/\n  .calling-person.blog_cta::before {\n    content: '';\n    position: absolute; 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}\n    .calling-person.blog_cta .user-online img { width: 72px; height: 72px; }\n    .calling-person.blog_cta .user-online::after { width: 13px; height: 13px; bottom: 4px; right: 4px; }\n    .calling-person.blog_cta .user-online-details h2 { font-size: 1.15rem; }\n    .calling-person.blog_cta .call-chat { justify-content: center !important; margin-top: 20px; }\n    .calling-person.blog_cta .call-chat a { width: 100%; justify-content: center; }\n  }\n<\/style>\n\n<div class=\"es-cta-wrap\">\n  <h2>Talk To Expert<\/h2>\n  <div class=\"calling-person blog_cta my-4\">\n    <div class=\"row\">\n      <div class=\"col-xs-12 col-sm-12 col-md-12 col-lg-12\">\n        <div class=\"d-flex flex-nowrap\">\n          <div class=\"user-online\">\n            <img decoding=\"async\" src=\"data:image\/svg+xml;utf8,%3Csvg%20xmlns='http:\/\/www.w3.org\/2000\/svg'%20viewBox='0%200%20120%20120'%3E%3Cdefs%3E%3ClinearGradient%20id='bg'%20x1='0'%20y1='0'%20x2='1'%20y2='1'%3E%3Cstop%20offset='0'%20stop-color='%23e8ecfb'\/%3E%3Cstop%20offset='1'%20stop-color='%23c9d3f4'\/%3E%3C\/linearGradient%3E%3ClinearGradient%20id='suit'%20x1='0'%20y1='0'%20x2='0'%20y2='1'%3E%3Cstop%20offset='0'%20stop-color='%231e2e7e'\/%3E%3Cstop%20offset='1'%20stop-color='%23111c45'\/%3E%3C\/linearGradient%3E%3ClinearGradient%20id='shirt'%20x1='0'%20y1='0'%20x2='0'%20y2='1'%3E%3Cstop%20offset='0'%20stop-color='%23ffffff'\/%3E%3Cstop%20offset='1'%20stop-color='%23e5eaf4'\/%3E%3C\/linearGradient%3E%3ClinearGradient%20id='tie'%20x1='0'%20y1='0'%20x2='0'%20y2='1'%3E%3Cstop%20offset='0'%20stop-color='%23753dee'\/%3E%3Cstop%20offset='1'%20stop-color='%235a2ec4'\/%3E%3C\/linearGradient%3E%3ClinearGradient%20id='skin'%20x1='0'%20y1='0'%20x2='0'%20y2='1'%3E%3Cstop%20offset='0'%20stop-color='%23f2d4b8'\/%3E%3Cstop%20offset='1'%20stop-color='%23d9b18e'\/%3E%3C\/linearGradient%3E%3ClinearGradient%20id='hair'%20x1='0'%20y1='0'%20x2='0'%20y2='1'%3E%3Cstop%20offset='0'%20stop-color='%23453629'\/%3E%3Cstop%20offset='1'%20stop-color='%232a1e14'\/%3E%3C\/linearGradient%3E%3C\/defs%3E%3C!--%20Background%20circle%20--%3E%3Ccircle%20cx='60'%20cy='60'%20r='60'%20fill='url(%23bg)'\/%3E%3C!--%20Suit%20shoulders%20--%3E%3Cpath%20d='M12%20120%20Q12%2092%2034%2082%20L46%2078%20Q60%2096%2074%2078%20L86%2082%20Q108%2092%20108%20120%20Z'%20fill='url(%23suit)'\/%3E%3C!--%20Suit%20lapels%20--%3E%3Cpath%20d='M46%2078%20L60%2092%20L56%20108%20L44%2096%20Z'%20fill='%230d1638'\/%3E%3Cpath%20d='M74%2078%20L60%2092%20L64%20108%20L76%2096%20Z'%20fill='%230d1638'\/%3E%3C!--%20Shirt%20collar%20V%20--%3E%3Cpath%20d='M52%2076%20L60%2090%20L68%2076%20L64%2092%20L60%2096%20L56%2092%20Z'%20fill='url(%23shirt)'\/%3E%3C!--%20Tie%20--%3E%3Cpath%20d='M58%2090%20L62%2090%20L64%2096%20L62%20118%20L58%20118%20L56%2096%20Z'%20fill='url(%23tie)'\/%3E%3Cpath%20d='M57%2090%20L63%2090%20L63.5%2094%20L56.5%2094%20Z'%20fill='%234a1f9a'%20opacity='.6'\/%3E%3C!--%20Neck%20--%3E%3Cpath%20d='M52%2068%20L52%2080%20Q60%2086%2068%2080%20L68%2068%20Z'%20fill='url(%23skin)'\/%3E%3Cpath%20d='M52%2076%20Q60%2082%2068%2076%20L68%2080%20Q60%2086%2052%2080%20Z'%20fill='%23c99a76'%20opacity='.35'\/%3E%3C!--%20Head%20--%3E%3Cellipse%20cx='60'%20cy='52'%20rx='19'%20ry='22'%20fill='url(%23skin)'\/%3E%3C!--%20Hair%20--%3E%3Cpath%20d='M41%2048%20Q40%2030%2060%2028%20Q80%2030%2079%2048%20Q78%2040%2072%2038%20Q65%2042%2054%2040%20Q46%2040%2042%2044%20Z'%20fill='url(%23hair)'\/%3E%3C!--%20Ear%20hint%20--%3E%3Cellipse%20cx='42'%20cy='54'%20rx='2.5'%20ry='4'%20fill='%23d9b18e'\/%3E%3Cellipse%20cx='78'%20cy='54'%20rx='2.5'%20ry='4'%20fill='%23d9b18e'\/%3E%3C!--%20Subtle%20face%20shadow%20for%20depth%20--%3E%3Cellipse%20cx='60'%20cy='62'%20rx='16'%20ry='5'%20fill='%23c99a76'%20opacity='.15'\/%3E%3C!--%20Eyebrows%20--%3E%3Cpath%20d='M50%2050%20Q54%2048%2058%2050'%20stroke='%23453629'%20stroke-width='1.5'%20fill='none'%20stroke-linecap='round'\/%3E%3Cpath%20d='M62%2050%20Q66%2048%2070%2050'%20stroke='%23453629'%20stroke-width='1.5'%20fill='none'%20stroke-linecap='round'\/%3E%3C!--%20Eyes%20(subtle)%20--%3E%3Cellipse%20cx='54'%20cy='54'%20rx='1.5'%20ry='1.8'%20fill='%23111c45'\/%3E%3Cellipse%20cx='66'%20cy='54'%20rx='1.5'%20ry='1.8'%20fill='%23111c45'\/%3E%3C!--%20Nose%20bridge%20subtle%20--%3E%3Cpath%20d='M60%2055%20Q59%2060%2060%2063'%20stroke='%23c99a76'%20stroke-width='1'%20fill='none'%20opacity='.5'\/%3E%3C!--%20Mouth%20(professional%20slight%20smile)%20--%3E%3Cpath%20d='M55%2066%20Q60%2068%2065%2066'%20stroke='%238b5a3c'%20stroke-width='1.3'%20fill='none'%20stroke-linecap='round'\/%3E%3C\/svg%3E\" alt=\"Enterslice Expert Advisor\"\/>\n          <\/div>\n          <div class=\"user-online-details ms-3 align-self-center\">\n            <h2 class=\"text-white mt-0\">Need Help? Get Enterslice Experts Consultation for Free.<\/h2>\n            <p class=\"mt-3\">\n              <i class=\"fa fa-star\"><\/i>\n              <i class=\"fa fa-star\"><\/i>\n              <i class=\"fa fa-star\"><\/i>\n              <i class=\"fa fa-star\"><\/i>\n              <i class=\"fa fa-star-half-full\"><\/i>\n              <span class=\"ms-2 text-white\">(4.8) 15,000+ clients served<\/span>\n            <\/p>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div class=\"col-xs-12 col-sm-12 col-md-12 col-lg-8 mx-auto\">\n        <div class=\"d-flex justify-content-between call-chat\">\n            <a href=\"https:\/\/api.whatsapp.com\/send?phone=+16292766228&amp;text=Hi,%20I%20am%20Looking%20For%20GBC%20Formation%20Mauritius.\" target=\"_blank\" rel=\"noopener\" class=\"es-wa-btn\" aria-label=\"Connect with Enterslice on WhatsApp\">\n      <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 32 32\" fill=\"currentColor\">\n        <path d=\"M16 3a13 13 0 00-11.3 19.4L3 29l6.9-1.7A13 13 0 1016 3zm0 23.6a10.6 10.6 0 01-5.4-1.5l-.4-.2-4 1 1-3.9-.2-.4a10.6 10.6 0 1119 5 10.6 10.6 0 01-10 0zm5.8-7.9c-.3-.2-1.9-.9-2.2-1s-.5-.2-.7.2-.8 1-1 1.2-.4.2-.7 0a8.6 8.6 0 01-2.5-1.6 9.5 9.5 0 01-1.8-2.2c-.2-.3 0-.5.1-.6l.5-.6a2 2 0 00.3-.5.6.6 0 000-.5c0-.2-.7-1.7-1-2.3s-.5-.5-.7-.5h-.6a1.2 1.2 0 00-.8.4 3.5 3.5 0 00-1.1 2.6 6 6 0 001.3 3.2 13.8 13.8 0 005.3 4.7c.7.3 1.3.5 1.8.7a4.3 4.3 0 002 .1 3.3 3.3 0 002.1-1.5 2.6 2.6 0 00.2-1.5c-.1-.1-.3-.2-.6-.4z\"><\/path>\n      <\/svg>\n      Connect with ENTERSLICE Today\n    <\/a>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">What are the Benefits of Global Business Company Registration in Mauritius?&nbsp;<\/h2>\n\n\n\n<p>The list of benefits of Global Business Company registration in Mauritius is as follows:&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Strategic Global Presence&nbsp;&nbsp;<\/h3>\n\n\n\n<p>Its&nbsp;jurisdiction&nbsp;is globally recognized, thus allowing businesses to expand into international markets with ease.&nbsp;It is one of the key benefits of global business company registration in Mauritius.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tax Efficiency Redefined&nbsp;<\/h3>\n\n\n\n<p>It offers a competitive tax regime along with an extensive DTAA network, zero capital gains&nbsp;tax&nbsp;and no withholding tax on dividends,&nbsp;interest&nbsp;or royalties.&nbsp;It is one of the advantages of GBC formation in Mauritius.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ease of Setup&nbsp;<\/h3>\n\n\n\n<p>It&nbsp;facilitates&nbsp;a simple and streamlined&nbsp;company&nbsp;incorporation process with minimal bureaucratic hurdles.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Confidentiality Assured&nbsp;<\/h3>\n\n\n\n<p>GBC formation in Mauritius&nbsp;offers strong privacy laws and regulations, which protect your sensitive business information.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Access to Global Talent&nbsp;<\/h3>\n\n\n\n<p>It is also equipped with a highly educated population along with a bilingual workforce (English &amp; French) with a literacy rate of around 93%.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Flexible Regulatory Environment&nbsp;<\/h3>\n\n\n\n<p>It also has a business-friendly environment supporting business agility and growth.&nbsp;It is one of the advantages of global business company registration in Mauritius.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Repatriation of Profits and Capital&nbsp;<\/h3>\n\n\n\n<p>Businesses can also freely transfer profits, capital and returns without any exchange control restrictions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Enhanced Credibility&nbsp;<\/h3>\n\n\n\n<p>GBC formation in Mauritius&nbsp;also increases the business&rsquo;s credibility by boosting its brand image through operating from a respected international business&nbsp;jurisdiction.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Access to Global Markets&nbsp;<\/h3>\n\n\n\n<p>You can also gain preferential access to major markets across Africa,&nbsp;Asia&nbsp;and beyond.&nbsp;It is one of the significant advantages of&nbsp;global business company registration&nbsp;in Mauritius.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">World Class Banking&nbsp;<\/h3>\n\n\n\n<p>You can also gain access to various internationally recognized banks and advanced financial infrastructure.&nbsp;It is one of the advantages of GBC formation in Mauritius.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Support for Global Expansion&nbsp;<\/h3>\n\n\n\n<p>Businesses can also use the Mauritius treaty network as a gateway to worldwide business growth.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What are the Documents Required for Mauritius GBC Company Formation?&nbsp;<\/h2>\n\n\n\n<p>The list of documents&nbsp;required&nbsp;for Mauritius GBC Company Formation is as follows:&nbsp;<\/p>\n\n\n\n<ul>\n<li>Passport copy and residential address proof (not older than 3 months)<\/li>\n\n\n\n<li>Bank\/professional reference letter and source of wealth declaration<\/li>\n\n\n\n<li>CV, Tax Identification Number, and FATCA\/CRS declaration<\/li>\n\n\n\n<li>Power of Attorney (if applicable)<\/li>\n\n\n\n<li>Certificate of Incorporation and Articles of Association<\/li>\n\n\n\n<li>Latest financial statements and board resolution<\/li>\n\n\n\n<li>Company register extract and UBO declaration<\/li>\n\n\n\n<li>Director passport, address proof, and police clearance certificate<\/li>\n\n\n\n<li>Director CV, specimen signature, and Fit-and-Proper declaration<\/li>\n\n\n\n<li>Proposed company names (2&ndash;3 options)<\/li>\n\n\n\n<li>Constitution and GBC license application documents<\/li>\n\n\n\n<li>Business plan with financial projections and CIGA details<\/li>\n\n\n\n<li>Fund source statement, governance structure, and AML\/CFT policy<\/li>\n\n\n\n<li>Mauritius bank account confirmation and office agreement<\/li>\n\n\n\n<li>Auditor appointment letter and substance plan<\/li>\n\n\n\n<li>FATCA\/CRS registration and Tax Residency Certificate application<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">How to Register GBC in Mauritius?&nbsp;<\/h2>\n\n\n\n<p>The step-by-step process to register GBC in Mauritius is&nbsp;showcased&nbsp;below-<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 1: Consultation &amp; Business Structuring&nbsp;<\/h3>\n\n\n\n<p>This is the&nbsp;initial&nbsp;stage where our experts will conduct a detailed consultation to understand your business&nbsp;objectives&nbsp;and goals. Therefore, based on your requirements, we will accordingly recommend the most suitable Global Business Company Structure.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 2: Name Reservation &amp; KYC Verification&nbsp;<\/h3>\n\n\n\n<p>Secondly, you will have to choose a unique business name as per the concerned laws and regulations and&nbsp;submit&nbsp;the same for reservation before the concerned authorities. Simultaneously, both KYC and due diligence are to be completed for shareholders,&nbsp;directors&nbsp;and beneficial owners to ensure regulatory compliance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 3: Preparation of Documents&nbsp;<\/h3>\n\n\n\n<p>Thirdly, you will have to gather all the necessary documents and draft the company&rsquo;s constitution, business plan, financial projections, governance&nbsp;documents&nbsp;and regulatory application forms. Ensure that all the documentation for GBC formation in Mauritius is prepared in line with Mauritius legal and compliance requirements.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 4: Filing Application with the FSC&nbsp;<\/h3>\n\n\n\n<p>You&nbsp;have to&nbsp;carefully fill in the relevant information and details in the application form, and along with documents,&nbsp;submit&nbsp;it to the Financial Services Commission (FSC) through the prescribed process.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 5: FSC Review &amp; Clarification Process&nbsp;<\/h3>\n\n\n\n<p>After receiving the said application for GBC formation in Mauritius, the FSC will carefully examine the application, and if&nbsp;required,&nbsp;additional&nbsp;information may be requested. At Enterslice, we handle all such communications, including responding to regulatory queries, and ensure prompt submission of&nbsp;additional&nbsp;documents.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 6: Company Incorporation &amp; License Approval&nbsp;<\/h3>\n\n\n\n<p>Once the application is approved, the company is officially registered with the Registrar of Companies.&nbsp;Accordingly, you will receive your Certificate of&nbsp;incorporation, Business Registration Number (BRN), and Global Business Company license.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 7: Corporate Bank Account Opening&nbsp;<\/h3>\n\n\n\n<p>Followed by opening a Mauritius corporate bank account with leading banking institutions. Our team coordinates document submission and supports enhanced KYC and AML requirements for account approval.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 8: Tax Registration &amp; Tax Residency Certificate&nbsp;<\/h3>\n\n\n\n<p>For tax purposes, you will have to register your company with the Mauritius Revenue Authority (MRA). Also, you need to obtain a Tax Residency Certificate (TRC) to enable the company to access applicable treaty benefits.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 9: Substance Implementation &amp; Sector Licenses&nbsp;<\/h3>\n\n\n\n<p>Economic substance requirements are implemented through operational planning, governance arrangements, and local presence support. Where applicable, we also&nbsp;assist&nbsp;in obtaining&nbsp;additional&nbsp;sector-specific licenses.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 10: Ongoing Compliance &amp; Post-Incorporation Support&nbsp;<\/h3>\n\n\n\n<p>After GBC formation in Mauritius, Enterslice provides continuous support for bookkeeping, audits, and annual compliance.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the Timeline for GBC Formation in Mauritius?&nbsp;<\/h2>\n\n\n\n<p>The timeline for GBC Formation in Mauritius is as follows:&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Initial Consultation &amp; Structuring: 1 Week&nbsp;<\/h3>\n\n\n\n<p>Understand business model, investor structure,&nbsp;jurisdiction&nbsp;fit, and regulatory roadmap with Enterslice experts.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Name Reservation &amp; Preliminary Planning: 3&ndash;5 Business Days&nbsp;<\/h3>\n\n\n\n<p>Reserve the company name and&nbsp;finalize&nbsp;basic structuring requirements.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">KYC Onboarding &amp; Document Collection: 1&ndash;3 Weeks&nbsp;<\/h3>\n\n\n\n<p>Submission of passports, address proof, corporate documents, and completion of compliance checks for all stakeholders.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Notarization &amp; Apostille (Foreign Founders): 1&ndash;3 Weeks&nbsp;<\/h3>\n\n\n\n<p>Legal attestation of documents depends on the country of origin.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Drafting of Constitution, Business Plan &amp; Compliance Pack: 1&ndash;2 Weeks&nbsp;<\/h3>\n\n\n\n<p>Preparation of the company constitution, CIGA justification, and AML\/CFT framework.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">FSC Application Filing: 1&ndash;3 Business Days&nbsp;<\/h3>\n\n\n\n<p>Submission of the Global Business Company application to the Financial Services Commission.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">FSC Review, Queries &amp; In-Principle&nbsp;Approval: 3&ndash;6 Weeks&nbsp;<\/h3>\n\n\n\n<p>Regulatory review, clarifications, and approval from FSC.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Incorporation with Registrar of Companies: 3&ndash;5 Business Days&nbsp;<\/h3>\n\n\n\n<p>Formal incorporation of the company in Mauritius.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GBC License Issuance (Section 72): 1&ndash;2 Weeks&nbsp;<\/h3>\n\n\n\n<p>Final issuance of the Global Business Company license post-incorporation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Bank Account Opening &amp; Tax Registration: 3&ndash;8 Weeks (Parallel Process)&nbsp;<\/h3>\n\n\n\n<p>Corporate bank account setup, MRA registration, and Tax Residence Certificate application.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">End-to-End Timeline (Standard GBC): 8&ndash;12 Weeks&nbsp;<\/h3>\n\n\n\n<p>Typical overall duration without&nbsp;additional&nbsp;sectoral licenses.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">With Sector-Specific License (e.g., Fund Management): 14&ndash;24 Weeks&nbsp;<\/h3>\n\n\n\n<p>Extended timeline due to&nbsp;additional&nbsp;regulatory approvals.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Taxation System&nbsp;for&nbsp;Global Business License in Mauritius&nbsp;<\/h2>\n\n\n\n<p>The taxation system&nbsp;for the&nbsp;Global Business License in Mauritius is as follows:&nbsp;<\/p>\n\n\n\n<ul>\n<li><strong>Corporate Income Tax:<\/strong>&nbsp;15% on chargeable income<\/li>\n\n\n\n<li><strong>Partial Exemption:<\/strong>&nbsp;80% exemption on qualifying foreign-source income (dividends, interest, royalties, subject to conditions)<\/li>\n\n\n\n<li><strong>Effective Tax Rate:<\/strong>&nbsp;~3% (tax applied on 20% of eligible income)<\/li>\n\n\n\n<li><strong>Capital Gains Tax:<\/strong>&nbsp;Nil in Mauritius<\/li>\n\n\n\n<li><strong>Dividend Withholding Tax:<\/strong>&nbsp;Nil on distributions by GBC<\/li>\n\n\n\n<li><strong>Interest Withholding Tax:<\/strong>&nbsp;Nil for payments to non-residents<\/li>\n\n\n\n<li><strong>Royalty Withholding Tax:<\/strong>&nbsp;Generally Nil (subject to conditions\/DTAA support)<\/li>\n\n\n\n<li><strong>VAT:<\/strong>&nbsp;15% (usually not applicable to offshore GBC activities)<\/li>\n\n\n\n<li><strong>Exchange Control:<\/strong>&nbsp;No restrictions; free repatriation of funds<\/li>\n\n\n\n<li><strong>CSR Levy:<\/strong>&nbsp;2% of book profit (mainly for&nbsp;Mauritius-source income; often not applicable to GBC structures)&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Prominent Industries to Open Company in Mauritius GBC&nbsp;<\/h2>\n\n\n\n<p>The list of prominent industries to Open Company in Mauritius GBC is as follows:&nbsp;<\/p>\n\n\n\n<ul>\n<li><strong>Global Business &amp; Financial Services<\/strong>: Leading African IFC for funds, PE, insurance &amp; treasury structures<\/li>\n\n\n\n<li><strong>Investment Funds &amp; Asset Management:<\/strong>&nbsp;1,000+ CIS\/AIFs, hub for Africa&ndash;India&ndash;Asia capital flows<\/li>\n\n\n\n<li><strong>Banking &amp; Wealth Management:<\/strong>&nbsp;Strong presence of global banks; rising UHNI wealth hub<\/li>\n\n\n\n<li><strong>Fintech &amp; Digital Assets:<\/strong>&nbsp;Regulated under VAITOS Act; sandbox-driven innovation ecosystem<\/li>\n\n\n\n<li><strong>ICT\/BPO:<\/strong>&nbsp;~7&ndash;8% of GDP; francophone outsourcing hub expanding in English markets<\/li>\n\n\n\n<li><strong>Tourism &amp; Real Estate:<\/strong>&nbsp;~1.4M+ tourists pre-pandemic; smart cities and premium <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Property&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;Property refers to the legal designation of ownership over valuable items or assets held by an individual or a business. This ownership grants the holder certain legal rights to use, consume,(...)&lt;\/div&gt;\"  href=\"https:\/\/enterslice.com\/learning\/terms\/property\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>property<\/a> schemes<\/li>\n\n\n\n<li><strong>Blue Economy:<\/strong>&nbsp;Large EEZ (~2.3M km&sup2;); focus on marine biotech, ports, fisheries<\/li>\n\n\n\n<li><strong>Renewable Energy:<\/strong>&nbsp;Targeting 60% clean energy by 2030 (solar, wind, biomass, green hydrogen)<\/li>\n\n\n\n<li><strong>Pharma &amp; Medical Tourism:<\/strong>&nbsp;Growing generics manufacturing and regional healthcare services<\/li>\n\n\n\n<li><strong>Education Hub:<\/strong>&nbsp;International university campuses positioning Mauritius as an Indian Ocean knowledge&nbsp;centre<\/li>\n<\/ul>\n\n\n\n<div style=\"text-align:center; margin: 30px 0;\">\n  <a href=\"https:\/\/api.whatsapp.com\/send?phone=+16292766228&amp;text=Hi,%20I%20am%20Looking%20For%20GBC%20Formation%20Mauritius.\" style=\"\n       display: inline-block;\n       padding: 16px 36px;\n       background: linear-gradient(135deg, #1A73E8, #1558D6);\n       color: #ffffff;\n       text-decoration: none;\n       font-size: 18px;\n       font-weight: 600;\n       border-radius: 50px;\n       box-shadow: 0 6px 18px rgba(26, 115, 232, 0.35);\n       transition: all 0.3s ease;\n       letter-spacing: 0.5px;\n     \" onmouseover=\"this.style.transform='translateY(-3px)'; this.style.boxShadow='0 10px 24px rgba(26,115,232,0.45)'\" onmouseout=\"this.style.transform='translateY(0)'; this.style.boxShadow='0 6px 18px rgba(26,115,232,0.35)'\">\nHave Questions? Get Free Expert Consultation.<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Why&nbsp;Trust&nbsp;Enterslice for&nbsp;the&nbsp;GBC Registration Process in Mauritius?&nbsp;<\/h2>\n\n\n\n<p>Enterslice is one of the leading business consulting and compliance management companies. From&nbsp;<strong><a href=\"https:\/\/enterslice.com\/mu\/company-formation-mauritius\">company registration in Mauritius<\/a><\/strong>&nbsp;to compliance management, we handle everything for business enthusiasts like you.&nbsp;You may choose Enterslice for&nbsp;the&nbsp;GBC Registration Process in Mauritius&nbsp;because of the following reasons:&nbsp;<\/p>\n\n\n\n<ul>\n<li>More than 627&nbsp;GBCs formed in Mauritius through our expert-led support&nbsp;<\/li>\n\n\n\n<li>End-to-end GBC formation in Mauritius with licensed local partners and cross-border tax experts.<\/li>\n\n\n\n<li>Fast setup timeline of 8&ndash;12 weeks&nbsp;with high execution efficiency (99.7% filing accuracy).<\/li>\n\n\n\n<li>Complete support: incorporation, FSC approvals, banking, tax registration, and compliance.<\/li>\n\n\n\n<li>Substance-first structuring aligned with BEPS, GAAR, and global tax regulations.<\/li>\n\n\n\n<li>Strong Mauritius banking network for smoother account opening.<\/li>\n\n\n\n<li>Expertise in&nbsp;funds, fintech, insurance, family offices, and cross-border&nbsp;structuring.<\/li>\n\n\n\n<li>Transparent fixed-fee pricing with no hidden costs.<\/li>\n\n\n\n<li>Multilingual advisory team supporting global clients across major languages.<\/li>\n\n\n\n<li>Full ongoing compliance: audits, FATCA\/CRS, MRA filings, and TRC support.<\/li>\n\n\n\n<li>Trusted by multinationals, funds, and investors using Mauritius as a global hub.<\/li>\n\n\n\n<li>Dedicated relationship manager for single-point, 24\/7 coordination.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">FAQs Releated To&nbsp;GBC Formation in Mauritius<\/h2>\n\n\n<div class=\"saswp-faq-block-section\"><ol style=\"list-style-type:none\"><li style=\"list-style-type: none\"><h3>What is GBC in Mauritius?&nbsp;<\/h3><p class=\"saswp-faq-answer-text\">A GBC stands for a Global Business Company; it is a type of tax resident company in Mauritius licensed and&nbsp;authorised&nbsp;by the FSC that can access over 46 tax treaties and benefit from an effective tax rate of around 3% under the partial exemption regime.<\/p><\/li><li style=\"list-style-type: none\"><h3>What is the difference between a GBC and an Authorized Company (AC)?&nbsp;<\/h3><p class=\"saswp-faq-answer-text\">The major difference between GBC and an Authorized Company (AC) is that the former is a tax resident in Mauritius and can access tax treaties, while the latter is a non-tax resident&nbsp;company&nbsp;who cannot use treaty benefits and is taxed in the jurisdiction of its management and control.&nbsp;&nbsp;<\/p><\/li><li style=\"list-style-type: none\"><h3>What is the corporate tax rate for a Mauritius GBC?&nbsp;<\/h3><p class=\"saswp-faq-answer-text\">The corporate tax rate for a Mauritius GBC is 15%; however, after 80% partial exemption on qualifying foreign source income, the effective tax rate can be reduced to about 3%.&nbsp;&nbsp;<\/p><\/li><li style=\"list-style-type: none\"><h3>How long does the GBC registration process in Mauritius take?&nbsp;<\/h3><p class=\"saswp-faq-answer-text\">Typically, the time taken for the GBC Registration Process in Mauritius is 8 to&nbsp;12 weeks, while applications requiring&nbsp;additional&nbsp;FSC licensing may take up to 14 to&nbsp;24 weeks.<\/p><\/li><li style=\"list-style-type: none\"><h3>Can a foreigner register a GBC in Mauritius?&nbsp;<\/h3><p class=\"saswp-faq-answer-text\">Yes, foreigners can register a GBC in Mauritius provided it appoints at least two Mauritius resident directors through a licensed management company.&nbsp;&nbsp;<\/p><\/li><li style=\"list-style-type: none\"><h3>What are the substance requirements for a Global Business License in Mauritius?&nbsp;<\/h3><p class=\"saswp-faq-answer-text\">It is&nbsp;a must&nbsp;for the Global Business Company in Mauritius to conduct its core income-generating activities in the said country itself,&nbsp;maintain&nbsp;adequate staff, incur local expenses, and be centrally managed and controlled from Mauritius itself.&nbsp;&nbsp;<\/p><\/li><li style=\"list-style-type: none\"><h3>Do I need a Mauritius-based bank account for a GBC?&nbsp;<\/h3><p class=\"saswp-faq-answer-text\">Yes, it is mandatory for a GBC to have a Mauritius-based bank account to ensure proper business operations and regulatory compliance as per the relevant laws and regulations. &#8239;&nbsp;<\/p><\/li><li style=\"list-style-type: none\"><h3><strong>Is a <\/strong>Management Company mandatory for a GBC&nbsp;formation in Mauritius?&nbsp;<\/h3><p class=\"saswp-faq-answer-text\">Yes, every GBC must be administered by a Mauritius-based FSC-licensed Management Company responsible for compliance, administration, and regulatory reporting.&nbsp;&nbsp;<\/p><\/li><li style=\"list-style-type: none\"><h3>What is the partial exemption (PE) regime&nbsp;for GBC formation in Mauritius?&nbsp;<\/h3><p class=\"saswp-faq-answer-text\">The partial exemption regime for GBC in Mauritius allows 80% of qualifying foreign-source income to be exempt from tax, subject to substance requirements, including income from interest, royalties, and leasing income.&nbsp;&nbsp;<\/p><\/li><li style=\"list-style-type: none\"><h3>Can a GBC access Mauritius tax treaties?&nbsp;<\/h3><p class=\"saswp-faq-answer-text\">Yes, a GBC can access Mauritius tax treaties if it obtains a Tax Residency Certificate, meets the substance requirements, and satisfies beneficial ownership conditions under DTAA rules.&nbsp;&nbsp;<\/p><\/li><\/ol><\/div>","protected":false},"excerpt":{"rendered":"<p>Do you want to register GBC in Mauritius? At Enterslice, we have more than a decade of experience in&nbsp;assisting&nbsp;businesses in GBC formation in Mauritius. We&nbsp;assist&nbsp;businesses with GBC incorporation, licensing, banking, tax registration, and ongoing compliance in Mauritius. A GBC is a type of company regulated by the Companies Act 2001 and licensed by the Mauritius [&hellip;]<\/p>\n","protected":false},"author":56,"featured_media":90854,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1322],"tags":[],"acf":{"service_id":"356"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Guide For GBC Formation in Mauritius - Get Free Consultation<\/title>\n<meta name=\"description\" content=\"GBC Formation in Mauritius simplified expert guidance, compliant structures, tax planning, &amp; quick registration. 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