Global Business Company (GBC) in Mauritius: 2026 Overview
What a GBC is, who it's for, and the substance rules that make or break your tax position.
What is a GBC?
A GBC is a Mauritian resident company primarily conducting business outside Mauritius, licensed and regulated by the Financial Services Commission (FSC). It's the vehicle of choice for cross-border investment into Africa and Asia.
Tax treatment
GBCs are taxed at 15% but can access the Partial Exemption Regime, bringing effective tax on qualifying foreign-source income down to 3%.
Substance in Mauritius
Post-BEPS, GBCs must demonstrate real economic substance: employees on the ground, core income-generating activities performed locally, and minimum operating expenditure.
Treaty access
Mauritius has over 45 double taxation agreements. A GBC with a valid Tax Residence Certificate (TRC) can reduce withholding taxes on outbound investment income.
Setup and running costs
Expect setup costs of USD 3-5k and annual running costs of USD 10-20k including licensing, management company fees and audit.
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