Full-service Mauritius company formation through our partner network — incorporating Global Business Companies (GBCs) and Authorised Companies (ACs).
zeta. works with established partners in Mauritius to provide comprehensive company formation services. Mauritius offers two primary offshore entity types — Global Business Companies (GBCs) and Authorised Companies (ACs) — each with distinct regulatory, tax, and operational characteristics suited to different international structuring objectives.
Mauritius provides two distinct types of offshore entities, each designed to serve different international business needs:
A regulated entity offering credibility, substance requirements, and access to Mauritius's extensive Double Taxation Agreement network. Ideal for international investments, asset protection, and structured taxation planning.
A pass-through vehicle designed for asset segregation, privacy, and tax flexibility. Minimal substance requirements but with reduced regulatory credibility and limited access to banking and financing.
Global Business Companies are ideal for structuring international investments, protecting assets, and optimizing taxation while operating globally. They combine regulatory oversight with operational flexibility, making them a preferred structure for multinational groups and investment vehicles.
GBCs are highly regulated by the Financial Services Commission (FSC) in Mauritius, granting the business high credibility with global banks and investors. This regulatory oversight is essential for entities seeking access to international financial markets and banking relationships.
A GBC is considered a tax resident company in Mauritius. It is normally taxed at a rate of 15% on its profits, but may be taxed at a rate of 0-3% on investment holding and other activities if 'economic substance' criteria are met. GBCs benefit significantly from Mauritius's robust network of Double Taxation Agreements (DTAs) with dozens of countries across Africa, Asia, and Europe, serving as a critical link for intercontinental structuring.
The company must file audited accounts and tax returns in Mauritius. These obligations ensure compliance and provide transparency to regulators and stakeholders, reinforcing the entity's credibility.
A GBC must have at least 2 resident Directors and a resident Company Secretary in Mauritius. The company can have an office and employ staff in Mauritius, providing genuine local presence and supporting the economic substance requirements that enable favorable tax treatment.
An Authorised Company (AC) is often used as a pass-through vehicle to segregate assets, delay tax hits, and shield privacy, with very limited details available on the public registry.
An AC is not considered a tax resident company in Mauritius and is as such fully exempt from taxation in Mauritius on foreign-source income. The AC is instead taxed in the country where it is centrally managed and controlled. However, ACs are not eligible to benefit from DTA advantages, which limits their utility for international tax planning.
An AC must still file a financial summary and a tax return in Mauritius, maintaining regulatory compliance despite the entity's non-resident tax status.
There is no requirement for resident Directors in an Authorised Company, offering significant operational flexibility and reducing ongoing local costs compared to GBCs.
The AC's privacy means that the company is less credible and thus less likely to obtain access to the banking and financial system. It is less likely to obtain financing and more likely to raise compliance flags for related or group entities. This trade-off between privacy and credibility is a critical factor when choosing between an AC and a GBC.
Contact us to discuss Mauritius company formation and determine whether a GBC or AC structure best suits your international business needs.
