Companies with a Category 2 Global
Business License (GB2) are untaxed, do not need to be audited and do not
file annual returns with the authorities. They are regulated by the
Companies Act 2001.
The regulatory body for GB2's is the Mauritius Financial Services
Commission or FSC. GB2's are not tax resident in Mauritius.
Key Features
Confidentiality is strictly observed;GB2's are exempt from income tax;
No withholding tax on outward remittances;
No capital gains tax;
No exchange control requirements;
GB2's do not have access to Double Taxation treaties
GB2's must have a Mauritian registered agent and a registered
office where all statutory books and records are kept;
GB2's may have only one shareholder and one director;
Corporate directors and shareholders are permissible;
No audited accounts or annual returns are required
Frontfin is required to maintain annual accounts.
Bearer shares and no par value shares are not permitted.
Reserved company names available
Meetings need not be held in Mauritius.
Potential uses
can be used as a trading company, for import and export, for
invoicing and re-invoicing and transfer pricing;
can be used to hold and manage assets and investments for high net-
worth individuals;
can be used for aircraft and ship registration;
can be used for treasury management and hedging in various
currencies;
can be used as a tax shelter in a payroll structuring scheme for
example;
can be used as bidding companies to safeguard anonymity of bidder
can be used to hold patents and trade marks registered in Mauritius
Indicative Fee Structure
Incorporation Fees
$ 705
Annual Fees
$1 030
These fees include all Government fees, file maintenance, annual KYC
review and one directors'/shareholders' resolution per annum plus opening
of one bank account in Mauritius.
Additional fees are levied for nominee shareholders, nominee directors and
administration of a bank account. The fees above are shown for
indicative purposes only and do not constitute a firm quotation.
Information Request Form
I am interested in setting up a structure in Mauritius.
Please email me a data pack and price schedule for the following:
