Global Headquarters Activities Licence

Introduced in 2016, the Global Headquarters Administration (“GHA”) licence allows Global Business Licence Companies to set up or relocate their regional administration, procurement and accounting offices within the Mauritius International Financial Centre. It also enables them to provide headquarter services to its subsidiaries operating in other jurisdictions.

Administrative aspect 

As per the Financial Services Act, companies holding a GHA Licence should engage in the provision of at least 3 of the following headquarter services to at least 3 related companies:

  1. Administration and general management
  2. Administration of e-commerce
  3. Business planning and development and coordination
  4. Economic or investment research and analysis
  5. Services related to international corporate headquarters in Mauritius
  6. Such other global headquarters administration services as may be specified in FSC Rule

An Applicant for the GHA License should have:

  • A minimum of 10 resident full-time professionals with at least 2 at senior managerial position
  • A minimum annual operating expenditure of MUR 5M
  • A physical presence in Mauritius
  • A primary bank account in Mauritius
Taxation aspect
  • 8 years tax holiday on corporate income, subject to meeting its licensing requirements
  • No capital gains tax
  • No withholding tax on dividend or interest in Mauritius


Statutory Fees
  • Application Processing Fee to Financial Services Commission: US$ 1,000
  • Annual GHQ License Fees to Financial Services Commission: US$ 2,500