International Banking We Provide

We can incorporate a GBC2 company with your choice of name and confirm the availability of names in advance. All GBC2 companies are provided with a complete company kit, including share certificates, four copies of the constitution, statutory registers, a common seal, a company chop, and a Certificate of Guarantee of Quality.

In addition, we can assist you in obtaining Certificates of Good Standing and other certificates of corporate existence as well as relevant post-incorporation services.



  • Law & Taxation

    The Companies Act 2001 (replacing the Companies Act 1984 and the International Companies Act 1994) allows for two categories of companies: GBC2 and GBC1.

    The Category 2 Global Business Licence (GBC2) is similar in structure to an international business company (IBC). It is not subject to taxation in Mauritius except for an annual government fee of USD235, which is payable to the Financial Services Commission (FSC) on 1 July each year, and an annual registration fee of USD65, which is payable to the Registrar of Companies (ROC) on 20 January each year.

    The Category 1 Global Business Licence (GBC1) may be used to access the extensive and growing network of international tax treaties, which the Mauritius government is continually developing. GBC1 companies, as tax incentive companies, are subject to taxation at a rate of 0–3%. However, they can structure their affairs to take advantage of a series of tax credits, which may significantly reduce the effective rate of taxation, or they may elect to pay a higher rate of tax to satisfy controlled foreign company legislation in the country of residence of a parent company.

  • Corporate Requirements

    A GBC2 company needs at least one director and one shareholder. While corporate directors are permitted, GBC2 companies are precluded from issuing bearer shares. Following the Finance Bill 2000, enacted in July 2000, details of members, directors and officers of GBC2 companies must be registered with the FSC and ROC, but these details are not available for public inspection. This requirement adds to administration costs. A declaration of details of beneficial owners and ultimate beneficial owners must be filed with the FSC; any changes of the corporate structure must be notified to the FSC within 28 days. For share transfer, the change must be filed to the Company Registry within 15 days. Every GBC2 company is required to file an annual financial summary with the FSC within six months from the company’s year-end.

  • Local Infrastructure

    All the major international accounting firms are represented in Mauritius and there is an increasing number of international banks. There are, however, no established law firms – all lawyers are sole practitioners. Communications and infrastructure are excellent, and there are direct flights to Mauritius from Singapore and Hong Kong.