Mauritius Global Business Company

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Mauritius Global Business Company (GBC)

Mauritius is one of Africa's premier financial centres, offering a well-regulated and internationally respected offshore jurisdiction with access to an extensive network of double taxation treaties. A Mauritius Global Business Company (GBC) is a resident corporate entity that can conduct business internationally while benefiting from Mauritius's treaty network of over 45 agreements with countries including India, South Africa, China, and various African and European nations, making it particularly valuable for structuring investments into Africa and Asia.

A GBC benefits from an effective corporate tax rate of three percent on taxable income, no withholding tax on dividends paid to non-residents, no capital gains tax, and no inheritance tax. It requires at least two resident directors in Mauritius and a physical office with substance. Neptune Fiduciaries has a strong local presence in Mauritius and assists clients in forming their GBC, ensuring full compliance with all Financial Services Commission requirements.

Key Features

Key Component	Description
Directors	Minimum of two resident directors required for treaty access Corporate directors are not permitted for GBC At least two directors must be Mauritius-resident
Shareholders	Minimum of one shareholder required Corporate shareholders allowed Nominee shareholders permitted Beneficial owner must be disclosed to authorities
Public Accessible Records	No public register of directors or shareholders
Registered Office in Mauritius	Yes, required with physical substance
Physical Presence	Physical office with at least one member of staff required
Taxation	Effective corporate tax rate of 3 percent No withholding tax on dividends to non-residents No capital gains tax Access to 45 plus double taxation treaties
Share Capital	No minimum paid-up capital required Any currency is accepted
Duration for Incorporation	5 to 10 Business Days
Accounts and Returns	Annual accounts must be prepared and filed Audit required for GBC Annual tax return filing required
Regulator	Mauritius Financial Services Commission (FSC)
Banking	Yes, can hold Mauritius and international bank accounts
Meetings	Board meetings must demonstrate Mauritius substance
Requirements for Incorporation	Proof of Address Passport Copy (Certified as True Copy of the Original) Business plan and source of funds documentation

For further details, please contact Neptune Fiduciaries via email info@neptunecorporate.com or sales@neptunecorporate.com or visit our contact page.

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