GLOBAL BUSINESS CORPORATION

The Global Business Corporation (GBC) is the successor to the Global Business Category 1 Licence (GBC 1) Governed by the Companies Act 2001 and the Financial Services Act 2007, GBCs are tax resident in Mauritius and benefit from the jurisdictions' extensive network of Double Taxation Avoidance Agreements (DTAA) pro- vided they demonstrate adequate substance in Mauritius. Tax incentives granted to GBCs include:

Flat tax rate of 15%.
80% exemption regime on
certain types of incomes

No capital gains tax,
estate duty, inheritance
or wealth tax

No withholding taxes on
dividends, interest & royalty
payments from Maurtius

No foreign
exchange controls
 

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