Corporate Services

We can set up and manage tax-incentive companies and offshore entities in Mauritius and through associate service providers worldwide we can also set up offshore entities in various jurisdictions.


Imara Trust provides administration services to institutional clients, family offices and high net worth individuals, offering tailor-made solutions to client’s offshore financial planning needs.

We are able to manage companies from Mauritius that have been incorporated in other jurisdictions including the British Virgin Islands, Bahamas and Seychelles. We can provide companies with the expertise required to float on the Mauritius Stock Exchange, secure a major acquisition or to restructure operations to increase their efficiency and productivity.

There are two distinct types of “offshore” companies that can be set up in Mauritius namely, the Category 1 Global Business Company (GBC1) and the category 2 Global Business Company (GBC2).

A GBC1 is generally used for financial services business or for investment holding activities in countries with which Mauritius has concluded Double Taxation Agreements (DTA). A GBC1 is considered to be tax resident in Mauritius and is subject to corporate tax at 15%. However a GBC1 may claim a foreign tax credit in respect of actual foreign tax suffered or 80% presumed tax credit, whichever is higher which results in a maximum effective tax rate of 3%.For more information on the GBC1, please download our GBC1 Fact Sheet

A GBC2 provides for greater flexibility and is a suitable vehicle for holding and managing private assets; international trading activities, marketing, invoicing and non-financial consultancy services. It is tax exempt and therefore cannot avail of the relief under the DTAs in force in Mauritius. For more information on the GBC2, please download our GBC2 Fact Sheet


Our services include:

  • Incorporation of a company in various jurisdictions
  • Re-domiciliation of companies
  • Registered office
  • Full administration and secretarial services
  • Individual and Corporate directors
  • Maintaining statutory records and the company’s registers
  • Filing statutory returns with the Registrar
  • Provision of corporate nominee shareholders
  • Corporate and personal banking services
  • Preparation of financial statements
  • Accounting services and tax filing for GBC1

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