MU
Global Business Licence (GBL)
Active
Percentage exemption
Mauritius · special tax regime
Flat rate
3.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
20.0%
Mauritius, without the regime
Overview
- Regime
- Global Business Licence (GBL)
- Country
- Mauritius
- Type
- Percentage exemption
- Status
- Active
- Effective from
- Jan 1, 2019
- Expires on
- —
Details
- Summary
- 80% partial exemption on specified foreign-source income for GBL companies, resulting in effective 3% tax rate on qualifying income.
- Eligibility
- Companies holding a Global Business Licence from the Financial Services Commission
- Benefits
- 80% exemption on foreign dividends, interest, royalties, and other specified foreign income (95% for certain CIS 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 does not apply to GBL companies. No foreign tax credit if 80% exemption claimed.
- Income types covered
- Foreign dividends, interest, royalties, income from collective investment schemes, ship and aircraft leasing, and other specified foreign income
- Duration details
- Ongoing while GBL status maintained
View source PwC Mauritius 2026