🇲🇺 GLOBAL BUSINESS LICENCE (GBL)
Mauritius — Special Tax Regime
Status
Active
Effective From
Jan 1, 2019
📋 DETAILS
Summary
80% partial exemption on specified foreign-source income for GBL companies, resulting in effective 3% tax rate.
Eligibility
Companies holding a Global Business Licence from the Financial Services Commission
Benefits
80% exemption on foreign dividends, interest, royalties, and certain other income. Effective CIT rate of 3% on qualifying income. Access to Mauritius treaty network.
Requirements
Must hold GBL licence. Must be managed and controlled from Mauritius. Must meet substance requirements.
Limitations
Must meet economic substance requirements. Fair Share Contribution may apply from July 2025.
Income Types Covered
Foreign dividends, interest, royalties, income from collective investment schemes, and other specified foreign income
Duration Details
Ongoing while GBL status maintained
💰 FINANCIAL
Flat Rate
3.0%
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
20.0%
Corporate Tax
15.0%
VAT
15.0%
Capital Gains
0.0%
Treaty Count
46
📚 SOURCE
FSC Mauritius
View source →
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