Establish Your Regional Treasury Hub with a Mauritius Global Treasury Activities (GTA) Licence

The Mauritius Global Treasury Activities (GTA) Licence is a strategic opportunity for multinational enterprises (MNEs) to set up or relocate their regional treasury management operations in one of the world’s most trusted and well-regulated international financial centres.

Following Mauritius’ transition from a deemed tax credit system to a partial tax exemption regime—in alignment with OECD and EU guidelines—the country has reinforced its reputation for tax transparency and regulatory compliance. Mauritius’ removal from the Financial Action Task Force (FATF) grey list further strengthens its appeal as a credible offshore jurisdiction for treasury activities and cross-border investment.

Why Choose Mauritius for Global Treasury Activities?

Mauritius ranks first in Africa and 13th globally in the World Bank’s Ease of Doing Business 2020 Index. With a combination of regulatory excellence and tax efficiency, the jurisdiction offers a compelling base for treasury operations.

Key advantages of a GTA Licence in Mauritius include:

• Access to a robust legal and financial infrastructure

• A competitive corporate tax rate with attractive exemptions

• A wide network of Double Taxation Avoidance Agreements (DTAAs)

• No exchange control restrictions

• Availability of accounts in all major currencies

• A skilled, multilingual workforce

• Cost-effective legal, accounting, and professional services

These factors make Mauritius a top destination for regional treasury centers, particularly for businesses with operations or investments across Africa and Asia.

Core Requirements for a Mauritius GTA Licence

To qualify for the GTA Licence, companies must provide at least three treasury services to three or more related entities. Eligible services include:

• Structuring and arranging credit facilities

• Derivative management and risk hedging

• Corporate finance advisory

• Credit control and administration

• Handling of factoring, forfeiting, and re-invoicing

• Management of guarantees, letters of credit, and remittances

• Fund management for designated investments

Tax Benefits and Economic Substance Requirements

GTA Licence holders enjoy a five-year corporate income tax holiday, provided they meet the outlined requirements. In addition:

• No capital gains tax

• No withholding tax on dividends or interest payments

To comply with economic substance requirements, GTA Licence holders must:

• Maintain a physical office in Mauritius

• Employ at least four professionals, including one in a managerial position

• Incur a minimum annual expenditure of MUR 2 million (approx. USD 60,000)

Get Started with Zitadelle AG

Whether you're establishing a regional treasury center or expanding your international corporate structure, Zitadelle AG offers expert guidance on obtaining your Mauritius GTA Licence and meeting all regulatory requirements.

Contact us today to begin your journey with Mauritius as your trusted international finance hub.