Global Business Company Category 2

A Global Business Category 2 (“GBC2”) is mainly set up to conduct business activities with non- Mauritian Residents, outside Mauritius and in currencies other than the Mauritian rupee.

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  • Can be used as a holding company and will not be taxed in Mauritius.

  • An ideal trading company as it can act as a re-invoicing vehicle to facilitate transfer pricing.

  • Can be used in combination with an offshore trust to provide flexibility and confidentiality to ultimate beneficial owners.

  • Treasure management and hedging in various currencies.

  • Can act as investment holding company for High Worth Individuals.

gbl2 Potential
gbl2 Advantages


  • No Income tax

  • No withholding tax on outward remittances

  • No annual returns required

  • No exchange control requirements

  • No need for resident director and board meeting can be held outside Mauritius.

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