'Special Licenses' in Mauritius
Global Headquarters Administration Licence (GHA)
The GHA Licence allows multinational groups to streamline their headquarters functions, reduce costs, and manage cross-border operations from a single, trusted hub.
What is a GHA License?
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The Global Headquarters Administration (GHA) Licence, launched by the Financial Services Commission of Mauritius in 2016, allows multinational groups to establish their regional or global head office functions in Mauritius. From this base, companies can manage strategy, finance, procurement, and other group-wide functions efficiently and cost-effectively.
Mauritius is internationally recognised as a transparent, compliant, and business-friendly jurisdiction, providing a strong legal framework, political stability, and a strategic location between Africa, Asia, and the Middle East.
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Who Can Apply?
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The GHA Licence is designed for multinational corporations that wish to consolidate their management functions in one hub. To qualify, a company must:
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Provide at least three headquarter services
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Deliver these services to a minimum of three affiliated entities within the same multinational group
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Qualifying Services include:
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General management and administration
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Business planning, development, and coordination
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Treasury and finance functions
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Procurement and logistics support
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Economic, financial, or investment research
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International headquarters advisory services
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Substance Requirements:
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To demonstrate genuine presence in Mauritius, A GHA company must:
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Maintain a dedicated local office
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Employ at lest 10 full-time professionals in Mauritius
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Conduct real and ongoing operational activities
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Incur annual expenditure of at least MUR5 million (approx. USD150,000)
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This ensures that the licence supports genuine economic activity, not just paper-based structures
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Benefits at a Glance
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The GHA Licence offers significant fiscal and operational advantages:
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Eight-year corporate tax holiday (subject to conditions)
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No capital gains tax
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No withholding tax on dividends or interest paid to non-residents
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Access to Mauritius’ double taxation treaty network spanning 40+ jurisdictions
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No exchange controls, with the ability to transact in multiple currencies
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Skilled, bilingual workforce at competitive costs
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Support from a robust financial services ecosystem of banks, law firms, accountants, and fiduciary professionals
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Why Mauritius?​
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​Mauritius offers the perfect blend of credibility, efficiency, and cost-effectiveness. Businesses benefit from a world-class regulatory framework, international recognition, and a pro-business environment. All at a fraction of the cost of other hubs such as Singapore or Dubai.
By choosing Mauritius as their headquarters base, multinational groups can:
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Streamline operations across Africa, Asia, and beyond
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Strengthen group oversight and coordination
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Reduce costs without compromising on quality or compliance
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Position themselves in a trusted and internationally respected financial centre
