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Do you want to register GBC in Mauritius? At Enterslice, we have more than a decade of experience in assisting businesses in GBC formation in Mauritius. We assist 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 Financial Services Commission. It is a company that is considered resident and operates 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.
Moreover, Mauritius is Africa’s leading International Financial 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:
Mauritius tax-resident FSC-licensed company.
15% corporate tax; effective rate may reduce to 3%, subject to conditions
Access to 46+ global DTAAs.
100% foreign ownership permitted.
Minimum 1 shareholder required.
Minimum 2 resident directors required.
An FSC-licensed Management Company is mandatory.
Mauritius registered office required.
A Mauritius corporate bank account is mandatory.
Annual audit and financial filing required.
Economic substance compliance is required.
No exchange controls or dividend withholding.
Establish your Global Business Company (GBC) in Mauritius through a globally recognized business jurisdiction. Enjoy tax efficiency, access to 46+ tax treaties, foreign ownership flexibility, and a business-friendly environment for international operations through Mauritius GBC company formation.
The list of benefits of Global Business Company registration in Mauritius is as follows:
Its jurisdiction is globally recognized, thus allowing businesses to expand into international markets with ease. It is one of the key benefits of global business company registration in Mauritius.
It offers a competitive tax regime along with an extensive DTAA network, zero capital gains tax and no withholding tax on dividends, interest or royalties. It is one of the advantages of GBC formation in Mauritius.
It facilitates a simple and streamlined company incorporation process with minimal bureaucratic hurdles.
GBC formation in Mauritius offers strong privacy laws and regulations, which protect your sensitive business information.
It is also equipped with a highly educated population along with a bilingual workforce (English & French) with a literacy rate of around 93%.
It also has a business-friendly environment supporting business agility and growth. It is one of the advantages of global business company registration in Mauritius.
Businesses can also freely transfer profits, capital and returns without any exchange control restrictions.
GBC formation in Mauritius also increases the business's credibility by boosting its brand image through operating from a respected international business jurisdiction.
You can also gain preferential access to major markets across Africa, Asia and beyond. It is one of the significant advantages of global business company registration in Mauritius.
You can also gain access to various internationally recognized banks and advanced financial infrastructure. It is one of the advantages of GBC formation in Mauritius.
Businesses can also use the Mauritius treaty network as a gateway to worldwide business growth.
The list of documents required for Mauritius GBC Company Formation is as follows:
Passport copy and residential address proof (not older than 3 months)
Bank/professional reference letter and source of wealth declaration
CV, Tax Identification Number, and FATCA/CRS declaration
Power of Attorney (if applicable)
Certificate of Incorporation and Articles of Association
Latest financial statements and board resolution
Company register extract and UBO declaration
Director passport, address proof, and police clearance certificate
Director CV, specimen signature, and Fit-and-Proper declaration
Proposed company names (2–3 options)
Constitution and GBC license application documents
Business plan with financial projections and CIGA details
Fund source statement, governance structure, and AML/CFT policy
Mauritius bank account confirmation and office agreement
Auditor appointment letter and substance plan
FATCA/CRS registration and Tax Residency Certificate application
The step-by-step process to register GBC in Mauritius is showcased below-
This is the initial stage where our experts will conduct a detailed consultation to understand your business objectives and goals. Therefore, based on your requirements, we will accordingly recommend the most suitable Global Business Company Structure.
Secondly, you will have to choose a unique business name as per the concerned laws and regulations and submit the same for reservation before the concerned authorities. Simultaneously, both KYC and due diligence are to be completed for shareholders, directors and beneficial owners to ensure regulatory compliance.
Thirdly, you will have to gather all the necessary documents and draft the company’s constitution, business plan, financial projections, governance documents and regulatory application forms. Ensure that all the documentation for GBC formation in Mauritius is prepared in line with Mauritius legal and compliance requirements.
You have to carefully fill in the relevant information and details in the application form, and along with documents, submit it to the Financial Services Commission (FSC) through the prescribed process.
After receiving the said application for GBC formation in Mauritius, the FSC will carefully examine the application, and if required, additional information may be requested. At Enterslice, we handle all such communications, including responding to regulatory queries, and ensure prompt submission of additional documents.
Once the application is approved, the company is officially registered with the Registrar of Companies. Accordingly, you will receive your Certificate of incorporation, Business Registration Number (BRN), and Global Business Company license.
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.
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.
Economic substance requirements are implemented through operational planning, governance arrangements, and local presence support. Where applicable, we also assist in obtaining additional sector-specific licenses.
After GBC formation in Mauritius, Enterslice provides continuous support for bookkeeping, audits, and annual compliance.
Let Enterslice ease the process of GBC formation in Mauritius.
The timeline for GBC Formation in Mauritius is as follows:
Understand business model, investor structure, jurisdiction fit, and regulatory roadmap with Enterslice experts.
Reserve the company name and finalize basic structuring requirements.
Submission of passports, address proof, corporate documents, and completion of compliance checks for all stakeholders.
Legal attestation of documents depends on the country of origin.
Preparation of the company constitution, CIGA justification, and AML/CFT framework.
Submission of the Global Business Company application to the Financial Services Commission.
Regulatory review, clarifications, and approval from FSC.
Formal incorporation of the company in Mauritius.
Final issuance of the Global Business Company license post-incorporation.
Corporate bank account setup, MRA registration, and Tax Residence Certificate application.
Typical overall duration without additional sectoral licenses.
Extended timeline due to additional regulatory approvals.
The taxation system for the Global Business License in Mauritius is as follows:
The list of prominent industries to Open Company in Mauritius GBC is as follows:
Leading African IFC for funds, PE, insurance & treasury structures
1,000+ CIS/AIFs, hub for Africa–India–Asia capital flows
Strong presence of global banks; rising UHNI wealth hub
Regulated under VAITOS Act; sandbox-driven innovation ecosystem
~7–8% of GDP; francophone outsourcing hub expanding in English markets
~1.4M+ tourists pre-pandemic; smart cities and premium property schemes
Large EEZ (~2.3M km²); focus on marine biotech, ports, fisheries
Targeting 60% clean energy by 2030 (solar, wind, biomass, green hydrogen)
Growing generics manufacturing and regional healthcare services
International university campuses positioning Mauritius as an Indian Ocean knowledge centre
Let our experts at Enterslice help you establish your Mauritius Global Business Company seamlessly.
Enterslice is one of the leading business consulting and compliance management companies. From company registration in Mauritius to compliance management, we handle everything for business enthusiasts like you. You may choose Enterslice for the GBC Registration Process in Mauritius because of the following reasons:
A GBC stands for a Global Business Company; it is a type of tax resident company in Mauritius licensed and authorised 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.
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 company who cannot use treaty benefits and is taxed in the jurisdiction of its management and control.
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%.
Typically, the time taken for the GBC Registration Process in Mauritius is 8 to 12 weeks, while applications requiring additional FSC licensing may take up to 14 to 24 weeks.
Yes, foreigners can register a GBC in Mauritius provided it appoints at least two Mauritius resident directors through a licensed management company.
It is a must for the Global Business Company in Mauritius to conduct its core income-generating activities in the said country itself, maintain adequate staff, incur local expenses, and be centrally managed and controlled from Mauritius itself.
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.
Yes, every GBC must be administered by a Mauritius-based FSC-licensed Management Company responsible for compliance, administration, and regulatory reporting.
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.
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.
-- Testimonials
“Enterslice provided exceptional guidance for GBC formation in Mauritius, clearly explaining licensing requirements, regulatory compliance, and international business structuring advantages for investors.”
Verified Customer
“Working with Enterslice for Mauritius GBC formation was highly beneficial. Their professional support simplified documentation, approvals, and ongoing compliance obligations efficiently.”
Verified Customer
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