Global Headquarters Administration LicenceMauritius

A Global Headquarters Administration (GHA) is set up mainly to benefit from the 8-year income tax holiday and the possibility to retain profit offshore for its related corporations.

How does it work?

A Global Business Corporation is set up in Mauritius as a holding company to offer administration services to at least three associated corporations operating mainly outside of Mauritius.

An associated corporation can take the form of a subsidiary and/or a company related by way of equity.

We do your cost-benefits analysis to help you take the right decision.

Do you need to be a big multinational to hold a GHA and benefit from the 8-year tax holiday?

No! It’s a matter of structuring. We shall guide you accordingly.

Services to be provided by the GHA

The GHA has to provide at least three of these services to its associated corporations:

  • Administration and general management;
  • Business planning and development and coordination;
  • Economic or investment research and analysis;
  • Services related to international corporate headquarters in Mauritius; and
  • Other administration services as may be specified by the FSC.

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Licensing requirements

A minimum of 10 full-time professionals resident in Mauritius of which at least 2 are employed at senior managerial positions.

  • → An annual expenditure of MUR 5 million (~USD130K) in Mauritius.
  • → Physical office in Mauritius

We wish to thank Blue Azurite for the strong support they have provided during our application process.

Private client

Very focused and responsive. The team at Blue Azurite made sure we were guided as per our business model. We were amazed by the level of professionalism and we are to looking forward to working with the team for many years to come.

Corporate client