Category Two Global Business Company (GBC2)

A Global Business Company holding a Category 2 License commonly referred to as a GBL2 or GBC2 is a private company which conducts business with persons all of whom are resident outside Mauritius and in a currency other than the Mauritian rupee. A GBC2 is a suitable vehicle for simple activities such as international consultancy and investment and property holding.

A GBC2 is deemed not to be resident in Mauritius and is therefore tax exempt. GBC2 not being resident for tax purposes eventually has no access to the network of Double Taxation Avoidance Treaties of Mauritius.

Permissible activities that may be carried on by a Category 2 Global Business company include:

  • Non financial consultancy
  • IT Services
  • Logistics
  • Marketing
  • Shipping & Ship Management
  • Import and Export
  • Passive Investment Holding
  • One off transaction using a Special Purpose Vehicle
Capital and Shares
  • There is no minimum capital requirement but we recommend a minimum of USD 100 be issued and paid up.
  • Registered shares, preference shares, redeemable shares and shares with or without voting rights.
  • Par value shares may be stated in more than one currency
  • Bearer shares are not allowed.
  • Shareholders may be individual or corporate.
  • A GBC2 may acquire, redeem, reissue or purchase its own shares.
Taxation Aspect
  • A GBC2 does not pay any corporate tax on its profits to the Mauritian Authority.
  • No withholding tax on dividends, interests and royalties payment.
  • No capital gains tax.
  • Annual fees to Registrar of Companies: US$ 65
  • Annual Fees to Financial Services Commission: US$ 235
Administration Aspect
  • Minimum one, who may be a natural person or a body corporate.
  • A GBC2 is required to keep proper accounting records at its registered office address.
  • A GBC2 is required to file a financial summary annually with the Financial Services Commission.
  • Filing is required of appointment of directors and secretary and change in shareholders with the Registrar of Companies and the FSC.
  • Meetings may be held anywhere in the world.
  • A foreign company may transfer its seat to Mauritius and continue as a GBC2 provided this is allowed under the laws of the country in which it was incorporated.
  • A GBC2 can be converted into a GBC1.


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