Purpose
Tax resident entity governed by the Financial Services Act 2007, used for international operations while utilizing Mauritius' DTAA network.

Permitted Activities
Used for investment holding (e.g., private equity, real estate), international trading, asset management, and establishment of regional or international headquartering entities.

Taxation
Corporate Tax: 15%. GBCs can benefit from a maximum effective tax rate of 3% by applying an 80% Partial Exemption (based on satisfying specific Core Income Generating Activities (CIGA) requirements in Mauritius). No Capital Gains Tax, Inheritance Tax, Withholding Taxes, or tax on bank interest.

Substance / Governance
Minimum 2 local resident directors of sufficient calibre; corporate directorship not allowed. Company Secretary must be an FSC-licensed Management Company (AIM). Must maintain a registered address in Mauritius.

Reporting
Audited financial statements (IFRS or equivalent) and tax returns must be prepared and filed within 6 months after the balance sheet date.

Purpose
Non-tax resident entity for simpler, low-risk international activities where DTAA access is not required. The company's Central Management and Control (CMC) must be exercised outside Mauritius.

Permitted Activities
Ideal for passive activities such as holding non-Mauritian assets (e.g., intellectual property, shares, investments) or simple international consulting and invoicing activities.

Taxation
Exempt from corporate tax in Mauritius (0%). Not eligible for DTAA benefits.

Substance / Governance
Requires a Registered Agent (AIM). Must annually certify that its CMC is located outside of Mauritius.

Reporting
Must file annual returns and financial summaries with the FSC. Audited financials are only required if annual turnover exceeds MUR 50 million.

Purpose
A contractual arrangement governed by the Trusts Act 2001 for inter-generational wealth planning, asset protection, and succession planning. Assets are held by a Trustee (AIM) for the benefit of named Beneficiaries.

Taxation
A Trust whose beneficiaries are non-resident is generally exempt from tax in Mauritius.

Governance
Requires a Trustee who must be a licensed Management Company (AIM). Offers high confidentiality.

Reporting
Annual accounts must be prepared and maintained.

Purpose
A corporate-based body (legal personality) used for private wealth preservation, charitable purposes, and long-term asset holding, offering an alternative to Trusts. Governed by the Foundations Act 2012.

Taxation
Taxed like a GBC (15% subject to the 80% partial exemption) if its assets are outside Mauritius and beneficiaries are non-resident.

Governance
Managed by a Council and overseen by a Secretary (AIM).

Reporting
Must maintain proper accounting records and file annual returns.

Purpose
The standard company vehicle registered in Mauritius under the Companies Act 2001, primarily used for conducting local and regional business activities, trading, and services within the territory of Mauritius

Permitted Activities
Any legitimate commercial activity, including but not limited to local trading, manufacturing, property development, retail services, and offering services to the domestic economy.

Taxation
Subject to the standard corporate tax rate of 15% on local income. Unlike the GBC, it does not benefit from the 80% partial exemption regime.

Substance / Governance
Requires a minimum of one director (who may be non-resident). Must maintain a registered office in Mauritius. Corporate secretarial services are provided by AIM.

Reporting
Audited financial statements (or abridged accounts for small entities) and annual returns must be filed with the Registrar of Companies and the Mauritius Revenue Authority (MRA).