Made for Mauritian founders and investorsUpdated for Budget 2026-2027

Business structure

Global Business or Authorised Company

Open to non-citizens

For international and cross-border business. Suited to non-citizen founders operating mainly outside Mauritius; subject to substance requirements.

In your favour

The upsides

  • Designed for international/export activity
  • Access to Mauritius' double-tax treaty network
  • Suitable vehicle for non-citizen investors

Weigh it up

The trade-offs

  • Substance requirements (local directors, real activity)
  • Higher compliance and cost
  • Not intended for purely domestic trade

Is it the right fit?

When to choose it

You're a non-citizen building an international/export business and need a cross-border vehicle.

Stay compliant

Your obligations

What you commit to once you run your business under this structure.

  • Licence via the Financial Services Commission
  • Meet economic-substance requirements
  • File an annual return within 6 months of year-end
ReconfirmSource ↗Verified 2026-06-23

Not sure which structure fits your business?

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