Mauritius companies

Mauritius global business company category 2 (GBC2)

The International Financial Services Center

The first offshore bank was set up in August 1989, after a comprehensive legislation was introduced to pave the way for non-banking offshore activities. As of 1992 the Offshore Authority exists in Mauritius, it has played an important part in the development of the the island's offshore sector. The Financial Services Development Act 2001 also provides for the Financial Services Commission to act as one-stop-shop in all matters relating to Global Business.

GBC 2 are companies formed under the Companies Act 2001. They are specially designed to carry on business outside the island's territory. They are commonly used to: The holding / ownership of investments and assets (real estate or shares or other property), commercial transactions, international trading operations, asset protection, consultancy companies, etc. However it may not conduct any type of business within the territory or with any resident of Mauritius.

Some Approved GBC 2 activities include:

  • Aircraft financing and leasing
  • Management of Assets
  • Non-Financial Consultancy Services
  • Employment Services
  • Fund Management
  • Information and Communications Technology
  • Licensing and Franchising
  • Logistics and Marketing
  • Pension Funds
  • Shipping and Ship Management
  • Non-Financial Trading


  • Tax exempt from foreign income
  • Tax exempt from stamp duty transfer on shares
  • Low incorporation fees
  • Only 1 director required
  • No minimum capital requirement
  • Only 1 shareholder required
  • Meetings can be held outside Mauritius
  • Records are not available to the public

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