Mauritius GBC2 Company with bank account

A GBC 2 is often used for trading and investment purposes. GBC 2 companies are not resident for tax purposes and do not have access to the Mauritius' tax treaty network.  A GBC 2 conducts business outside Mauritius and its income is therefore exempt from taxes.

GBC 2 entities are attractive to clients who wish to hold and invest private assets or proprietary funds and consultancy services. A GBC 2 cannot carry out the business of company formation, banking, insurance, administration and management or provide professional nominee or trusteeship services. It is furthermore prohibited from raising capital from the public and offer financial services or other services to any investment fund or collective investment scheme.

Features of a GBC 2

  • Can undertake any lawful activity other than the services mentioned above
  • Unlimited or limited by shares or guarantee
  • Minimum Capital requirement
  • May be specifically structured as a Limited Life Company (LLC)
  • Must be administered by a management company
  • Registered Office & a Resident Agent in Mauritius
  • Non-resident for tax purposes
  • Tax-exempt in Mauritius
  • Not subject to any exchange control requirement
  • Minimum filing requirements
  • No Audit required
  • Both Corporate Director and individual Director allowed


  • Copy of passport
  • Utility bill
  • Bank reference
  • Professional reference
  • Certified copies of documents required on the Individual
    (Beneficial Owner/Shareholder/Director/Bank Signatory)

Fees: £3750.00