Mauritius GBC-2 Company Formation

Global Business Company 2 (GBC2)

No taxation on internationally sourced income make it a popular choice for those looking to take investment.

Why choose a Mauritius company?

Company structure

  • Only one shareholder (can also be a legal person, no nationality restriction)
  • Only one director (only a natural person, no nationality or residency restrictions)


  • Beneficial owners’ details – Not shown on the public record
  • Shareholders’ details – Not shown on the public record
  • Directors’ details – Not shown on the public record


  • All Mauritius GBC-2 income is exempt from taxation
  • Does not benefit from Mauritius’ double tax treaties

Additional benefits

  • Company meetings do not have to be held in Mauritius. A general meeting can be held at more than one location by using any suitable method ie. video conference etc.
  • An annual general meeting (AGM) must be held at least once in every calendar year and not more than 15 months after the last preceding AGM. However the company does not need to have its first AGM until 18 months after its incorporation. A company can dispense with the holding of AGM if all the actions that are required or intended to be actioned at the meeting are done by resolutions.
  • Companies may dispense with the holding of AGMs by unanimous shareholder’s consent.


  • Companies holding a Mauritius GBC-2 licence must file their audited accounts, each year, within 6 months of the company’s fiscal year end, with the Financial Services Commission.
  • Annual tax returns are not required.








  • Language: English or French
  • Characters: From Roman alphabet
  • Company name must end with such suffix or it’s abbreviation: Limited, Corporation, Incorporated, Public Limited Company, Société Anonyme, Société Anonyme à Responsabilité Limitée, Sociedad Anónima, Berhad, Proprietary, Naamloze Vennootschap, Besloten Vennootschap and Aktiengesellschaft.
  • Restricted Names: Any name would constitute a criminal offence or is offensive or otherwise contrary to the public interest. Any name that is similar to an existing company name, or name that suggests the patronage of the President or the Mauritian Government, is not allowed. 
  • Names Requiring Consent or a Licence: Assurance, bank, building society, Chamber of Commerce, chartered, cooperative, government, imperial, insurance, municipal, royal, state or trust or any name which in the opinion of the Registrar suggests patronage of the President or the Mauritian Government.


  • Restricted connections for company name: name of state, national or local government.
  • Any name that implies illegal activity or implies royal or government patronage is restricted.
  • Registrar may reject any name which it considers undesirable or contrary to the public interest.
  • Company name is restricted to be identical or similar that of an existing company.

Incorporation: 5 working days + delivery time for the courier

Minimum paid up capital: No minimum capital requirement

Mauritius GBC-2 Incorporation £1,150

(excl. VAT)

Mauritius GBC-2 Company Incorporation

Government Filing Fee

Digital Certificate of Incorporation

1 x Printed Certificate of Incorporation

Digital Memorandum & Articles of Association

1 x Printed Memorandum & Articles of Association

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Getting Started

You must provide us with: 

  • A notarized copy of valid passport (of each Shareholder, Director, Beneficial Owner, Authorized Signatory)
  • A copy of proof of residential address (eg. utility bill of each Shareholder, Director, Beneficial Owner, Authorized Signatory that is not older than 3 months) in English


  • If Shareholders and/or directors are legal persons, then it is required to submit full set of apostilled company documents and if company is operating more than 1 year it is required to submit certificate of Good Standing.
  • If documents are not in English language or language of particular country, then they must be accompanied by a notarized translation.


  • Amount of paid up capital


  • Three company names in order of preference


As standard we provide model Memorandum & Articles as per Companies House

If you provide us with a customised set of Memorandum & Articles

If you want us to provide you with a customised set of Memorandum & Articles

Bank Account Opening available


The legalisation and certification of an official document such as your Company Incorporation Certificate or Articles of Association.


Use our simple online checker to see if your name is available.


Follow our step-by-step process to form your new company within 24 hours. 


Look through our various packages to begin to run your company the very next day. 

We Provide Free Unlimited Online Support

Help is never more than a click away, our advisers are able to answer any and all of your questions. 

Easy Access

No paper documents are required to be filled and all forms are available online. You will receive the original hard copy of the Incorporation Certificate by mail and all company documents (such as the memorandum & articles of association) will be easily available in PDF form online 24/7.

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With our innovative and low-cost service, we have taken the difficulty out of establishing a new Limited Company. With expertise honed since 2004, our business specialists have the knowledge to provide a bespoke service catered to your new business’s needs. Over four hundred thousand companies have been incorporated with our pioneering low-cost electronic system.