A Qualified Global Business (QGB) is any business or other activity:
(a) specified in the second schedule of the Financial Services Development Act 2001 (“FSD Act”) and which is carried on from within Mauritius with persons all of whom are resident outside Mauritius and which is conducted in a currency other than the Mauritian currency; or
(b) which is carried on by a private company (incorporated or registered under the Companies Act 2001), which neither conducts business with persons resident in Mauritius nor has any dealings in Mauritian currency; and which holds a Category 2 Global Business Licence.

Qualified Global Business as per the Second Schedule (section 19) of the FSD Act, 2001 

  • Aircraft Financing and Leasing
  •  Asset Management
  • Consultancy Services
  • Employment Services
  • Financial Services 
  • Fund Management
  • Information and Communication Technology Services.
  • Insurance
  • Licensing and Franchising
  • Logistics and/or Marketing
  • Operational Headquarters 
  • Pension Funds
  • Shipping and Ship Management
  • Trading.
  • Such other qualified global business as may be approved by the Commission.

Under Part II of the First Schedule of the FSD Act, 2001, Financial Services include the following:

  • Asset Management
  • Collective Investment Schemes
  • Custodial Service
  • Factoring Business
  • Financial Service Providers and Intermediaries.
  •  Investment Advisory Services 
  • Leasing Business
  • Mortgage Finance
  • Retirement Benefits Schemes
  • Services provided by a Qualified Trustee under the Trusts Act 2001.
  • Such other financial services or financial business activities as may be approved by the Commission.