• The Mauritius global business centre offers competitive tax rates, an extensive tax treaty network and a range of vehicles which meet the requirements of international business.


Category 2 global business licence

A company which holds a Category 2 Global Business Licence cannot conduct financial services business.

A Category 2 Global Business Licence is ideal for a company which intends to carry on trading and asset holding. It is tax-exempt and, therefore, non-resident for tax purposes and so cannot access Mauritius' network of double taxation avoidance treaties.