Mauritius GBC vs Domestic Company: Choosing the Right Structure
Mauritius offers three vehicles — a Global Business Company (GBC), a Domestic Company, and an Authorised Company — each built for a different purpose. Mauritius permits 100% foreign ownership across all three.
What You Need to Know
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Best for
GBC: treaty access, fund structures, international holding. Domestic Company: businesses actually operating within Mauritius. Authorised Company: non-resident structures not seeking treaty access.
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Tax residency
A GBC is tax resident in Mauritius with treaty access available. A Domestic Company is tax resident under standard domestic tax rules. An Authorised Company is generally not tax resident in Mauritius.
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FSC licensing
A GBC requires FSC licensing with substance conditions for certain activities. A Domestic Company needs standard company registration. An Authorised Company has lighter-touch registration but no treaty access.
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On the tax rate
The standard corporate tax rate is 15%. An 80% partial exemption on specified qualifying foreign-source income can reduce the effective rate to around 3% — but only where FSC substance conditions are met for that category of activity. We do not present "3% effective tax" as automatic.
Before You Move Forward
- Decide whether you need Mauritius treaty access (points to GBC) or not (Authorised Company).
- If operating locally in Mauritius, a Domestic Company is the standard fit.
- Confirm your income type against the 80% partial-exemption conditions before assuming the 3% figure applies.
See the Full Mauritius Picture
This guide is one slice of the Mauritius page — structure options, tax snapshot, and the full compliance calendar live there.