How to Open a Mauritius GBC Company — Global Business Corporation Guide (2026)

A Mauritius GBC (Global Business Corporation) is a tax-resident company that can access Mauritius's 46 DTTs. Corporate tax: 15% with a presumptive 80% foreign tax credit → effective rate ~3%. Principal requirement: two Mauritius-resident directors, a management company licence, and genuine substance. Widely used as Africa-India-Asia gateway holding structure. Cost: approximately $4,000–8,000/year all-in.