Originally published in August 2013. Updated October 2025 for accuracy and relevance.
Mauritius has earned a strong global reputation as one of the most trusted and attractive jurisdictions for international business. Its appeal lies in the Mauritius Global Business Licences (GBL) — a framework that allows non-resident investors and entrepreneurs to conduct global operations efficiently, securely, and tax-effectively.
Whether you’re managing cross-border investments, setting up a holding company, or expanding your offshore presence, a Mauritius Global Business Licence provides the foundation for success.
What Is a Mauritius Global Business Licence?
A Mauritius Global Business Licence (GBL) is a legal authorisation that enables non-resident companies to operate and manage international business activities from Mauritius. These can include:
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Investment holding and asset management
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Global trading and consultancy
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Financial, fintech, or fund management services
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Offshore structuring and wealth planning
Mauritius stands out for its robust regulatory environment, competitive tax regime, and extensive Double Taxation Avoidance Agreements (DTAAs) with more than 40 countries — making it a preferred jurisdiction for global investors and corporate groups.
Updated Company Structures for Non-Residents
The Mauritian Financial Services Commission (FSC) continually updates its regulations to ensure compliance with international standards and to enhance transparency. As of 2025, non-residents can establish two primary types of entities under the Mauritius Global Business framework:
1. Global Business Company (GBC)
A GBC is designed for entities conducting business activities outside Mauritius. It offers access to DTAAs and a competitive effective tax rate (currently 3%) under partial exemption rules. GBCs must meet substance requirements — such as maintaining a local registered office, employing local directors, and maintaining accounting records in Mauritius.
2. Authorised Company (AC)
An Authorised Company is typically used for specific or limited business purposes and is not considered tax-resident in Mauritius. It’s simpler to establish and maintain than a GBC and is often used for trading, investment, or consultancy services that do not require tax residency benefits.
Key Benefits of a Mauritius Global Business Licence
1. Attractive Tax Regime
Mauritius offers low corporate tax rates, no capital gains tax, and tax exemptions on dividends. The island’s DTAA network helps minimise double taxation, maximising returns for international businesses.
2. Strategic Location
Located between Asia and Africa, Mauritius serves as a gateway for investment flows into both regions — making it ideal for companies expanding across emerging markets.
3. Political and Economic Stability
Mauritius enjoys decades of political stability, a robust legal framework, and a well-regulated financial services sector, ensuring investor confidence and long-term business security.
4. Highly Skilled, Multilingual Workforce
English and French are widely spoken, and the island’s educated workforce provides strong support in legal, accounting, and financial services.
5. World-Class Infrastructure
From modern telecommunications to efficient financial institutions, Mauritius offers the infrastructure businesses need to thrive globally.
6. Strong International Reputation
Mauritius is recognised by the OECD and FATF as a compliant and transparent jurisdiction, making it a credible base for legitimate international business operations.
Staying Compliant and Up-to-Date
The Mauritius Global Business regulatory landscape continues to evolve. Non-residents are advised to consult with licensed corporate service providers — such as BRIS Group — to ensure full compliance with FSC requirements, substance rules, and taxation updates.
Expert guidance ensures:
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Proper company structuring and licence application
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Tax optimisation within Mauritius and internationally
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Ongoing compliance with local and international regulations
Why Choose BRIS Group for Mauritius Company Formation?
At BRIS Group, we specialise in Mauritius company formation, Global Business Licence applications, and offshore business structuring for international clients.
Our experienced professionals help you:
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Choose the right structure (GBC or AC)
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Navigate legal and compliance requirements
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Optimise your global tax strategy
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Maintain ongoing regulatory compliance
Your success begins with the right foundation — and Mauritius is that foundation.
Final Thoughts
A Mauritius Global Business Licence is more than just a regulatory tool — it’s your gateway to international growth, investment efficiency, and tax optimisation.
With BRIS Group’s expert support, you can confidently establish your global presence in one of the world’s most respected offshore jurisdictions.
🌐 Unlock global opportunities with Mauritius. Partner with BRIS Group today.
Mauritius Global Business Licences Company
With the right support, registering a company in Mauritius can open doors to global business expansion—securely and efficiently.
Need help registering a Mauritius Company?
Our experienced team at BRIS Group is ready to guide you through the entire process — from name reservation and documentation to successful incorporation.
Contact us at [email protected] for personalized assistance.
Learn more about Starting Company in Mauritius and other African Courtiers for Company registration: