Global Business Licence (GBL)
Mauritius’ GBL regime combines the island’s strong legal system, tax efficiency, and global recognition as a trusted jurisdiction for cross-border structuring, investment holding, and fund management.
What is a Global Business License?
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A Global Business Licence (GBL) allows a foreign-owned company to conduct business principally outside Mauritius within a transparent and internationally compliant framework.
It is the primary structure used for cross-border investment holding, fund management, and international trading or consulting.
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Key Features:
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Unified Tax Rate: All Mauritian companies are taxed at 15%.
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Effective Tax Rate: As low as 3% under the Partial Exemption Regime, which exempts 80% of specified foreign-source income, including:
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Dividends and interest earned from abroad
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Foreign branch profits
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Income from fund management, collective investment schemes, and ship or aircraft leasing.​​
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Substance Requirements:
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GBLs must carry out their core income-generating activities in or from Mauritius, employ suitably qualified staff, and maintain appropriate local expenditure.
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Management and Control:
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The company must be managed and controlled from Mauritius and administered by a licensed Management Company such as Intrasia Management.
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Tax Resident Certificate:
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Available to GBLs meeting substance and control requirements, allowing access to Mauritius’ network of 50+ Double Taxation Agreements (DTAAs).​
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Why Mauritius?​
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​Mauritius is part of the OECD’s Inclusive Framework on BEPS (Base Erosion and Profit Shifting), meaning its tax and regulatory system meets the highest international standards for transparency and substance. The island combines low effective tax rates, strong governance, and over 50 Double Taxation Agreements (DTAAs), making it an ideal gateway for Africa, Asia, and the Middle East.
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