Global Headquarters Administration License

Mauritius, with a dynamic business environment and strong financial sector, has become a prevalent location for global corporations to maintain their regional headquarters. Introduced in 2016, The Mauritius Global Headquarters Administration License allows multinational companies to set up or relocate their regional administration, procurement and accounting functions to Mauritius and the numerous benefits of operating from the jurisdiction.

Companies holding a Global Headquarters Administration License (GHA) are expected to provide at least three headquarter services to three or more related companies, including but not limited to the following:

  • Administration and general management;
  • Business planning and development and coordination;
  • Economic or investment research and analysis; and
  • Services related to international corporate headquarters in Mauritius.

LICENSING REQUIREMENTS

  • Employ a minimum of 10 resident professionals with at least 2 at managerial position
  • Have a physical office in Mauritius
  • Holder of a primary bank account in Mauritius
  • Incur a minimum annual expenditure of MUR 5 million (equivalent approx. USD 135,000)

ADVANTAGES OF THE MAURITIUS REGIONAL HEADQUARTER

  • Expatriates can be employed to work worldwide. Mauritius provides an environment where expatriate staff and their families enjoy living and working. The expatriates will thus benefit from low personal tax on acquisition of their Occupation Permit*
  • The GHA will be able to bill the subsidiaries on hourly/daily basis for use of those professionals at end-market levels.

TAXATION

An entity holding a Global Headquarters Administration License qualifies for 8 years tax holiday in Mauritius. Mauritius is undeniably a superior investment structuring financial centre than foreign jurisdictions like Guernsey, Jersey and Isle of Man, especially where countries targeted for investments have signed a tax treaty with Mauritius.


*IMML will assist interested partners in the application of Occupational Permit