Get investment approval

The country is an open economy. There is no fundamental differential treatment between foreign and local investors as both must comply with the relevant legislative framework.

Register your business

The Corporate and Business Registration Department (CBRD) is a one stop shop for business registration and company incorporation in Mauritius. The process can be completed online. The process takes less than one day, and the business can start operation promptly if no other regulatory licenses are required with respect to the relevant business activity. Businesses can equally pay their relevant trade fees online with the CBRD. Some business activities are exempted from payment of trade fees. 

Business can be carried out through various types of entities:

  • Companies are registered under section 23 of the Companies Act 2001
  • Individual businesses are registered under section 6 of the Business Registration Act 2002
  • Société Commerciale are registered under the Code de Commerce
  • Limited Partnerships are registered under section 19 of the Limited Partnerships Act 2011
  • Foundations are registered under section 23 the Foundations Act 2012
  • Limited Liability Partnerships are registered under section 22 of the Limited Liability Partnerships Act 2016

The updated PDF version of the above legislations are available on the website of the CBRD at

Creating private limited companies

The most common vehicle used is private limited company which can be registered directly via an online platform available on the website. Information required to be submitted for the incorporation, pursuant to Section 23 of the Companies Act, are listed below:

  • Company Name which is not identical to existing names of companies on the register and in accordance with Part V of the Act.
  • Capital structure and whether the nature is public or private (no par- value shares are applicable unless approval of Registrar is obtained for par value shares.
  • Particulars and consent of directors (at least one resident director).
  • Particulars and consent of shareholders (or members if the company is limited by guarantee)
  • Particulars of the beneficial owner (natural person behind a nominee)
  • Particulars and consent of the secretary if any
  • A constitution if any, accompanied by a legal certificate

For the registration of a foreign branch, the documents to be submitted are listed under section 276 of the Act. A few of them need to be authenticated and translated in English if required.

The fees payable upon the registration of a company vary according to the type of the company being registered.

  • Private: Rs 3,000 + Rs 200 (in case a signed certificate is requested) + Rs 100 (in case an extract of the file is requested)
  • Public: Rs 9,000 + Rs 200 (in case a signed certificate is requested) + Rs 100 (in case an extract of the file is requested)
  • Foreign: Rs 9,000 + Rs 200 (in case a signed certificate is requested)

Upon payment of the above fees, an electronic certificate is generated and can be printed at the applicant’s end and the requested documents are available at the office of the CBRD.

The trade fee applicable vary according to the classified trade registered and is payable in two equal instalments within the same financial year. A penalty of 50% is leviable if payment is effected after the prescribed timeframe. The Second Schedule to the Local Government Act refers.

Once validated the particulars of the company is uploaded automatically to the CBRIS Database and can be accessed on the online search module by anybody from anywhere.

How to use the online company creation platform

Investment facilitation

The Economic Development Board (EDB) is the national investment promotion agency, established under the Ministry of Finance, Economic Planning and Development, with the aim of attaining the ambition of the Mauritian economy through strategic economic planning and promotion.

The mandate of the EDB is to:

  • provide strong institutional support for strategic economic planning and ensure greater coherence and effectiveness in economic policy formulation;
  • promote Mauritius as an attractive investment and business centre, a competitive export platform as well as an international financial centre;
  • act as the main institution responsible for country branding for investment promotion; and
  • facilitate both inward and outward investment and ensure a conducive business environment.

The Business Support Facility (BSF) setup under the aegis of the EDB provides for a window between businesses of any size and the authorities. The purpose of the BSF is to guide businesses in their development.

To facilitate licensing procedures, the EDB operates an online platform, that is the National Electronic Licensing System (NELS). Economic operators can apply and receive a plethora of licenses on the system namely, the Building and Land Use Permit, Occupation Permit, Environment Impact Assessment, Morcellement Permit.

It is possible to invest and live in Mauritius. Investors can apply for a 10-year Occupation Permit which entitles them to reside and work in Mauritius. More details are available on

Find out more...

Relevant documents EDB Act

Environment impact assesment

The Environment Impact Assessment (EIA) is a study that predicts the environmental consequences of a proposed development. It evaluates the expected effects on the natural environment, human health and on property. The study requires a multi-disciplinary approach. 

The EIA compares various alternatives by which the project could be realized and seeks to identify the one which represents the best combination of economic and environmental costs and benefits. Alternatives include location as well as methods, process technology and construction methods.

Find out more...

Relevant documents Environment Protection Act 2008 EIA Guidelines

Why do we need an EIA?

EIA is one of the most important tools for sound decision making and for achieving sustainable development. Mauritius first adopted formal procedures for EIA in June 1993 following the amendment of the Environment Protection Act (EPA) 1991. In order to further consolidate and reinforce the institutional and legal framework for the protection of the environmental assets of Mauritius and a sustainable development, a new Environment Protection Act is in force as from 5 September 2002. The EPA 2002 provides for environmental stewardship, greater transparency and public participation in the EIA mechanism as well as a streamlining of the EIA procedures. The EPA 2002 also specifies the contents of the EIA.

Which activities are subject to EIA?

Undertakings requiring an EIA licence are listed in Part B of the First Schedule of the EPA 2002. The EPA 2002 also empowers the Minister of Environment to request an EIA for any non-listed activity, which, by reason of its nature, scope, scale and sensitive location could have an impact on the environment.

Processing of EIA Applications

Proponents applying for an EIA licence are required to submit their application online on the National E-Licensing Platform and 3 hard copies of the EIA report to the Director of Environment. A processing fee of Rs 15,000 is applicable.

After a preliminary scoping, the EIA is open for public inspection and comments (for 21 days) by publication in the government gazette and two dailies. A copy of the EIA report is circulated to the authorities concerned with a request to submit their views in writing within a prescribed time limit of 14 days following deadline for public comments. Concurrently, the Environment Assessment (EA) Division of the Department of Environment organizes a joint inter-ministerial site visit for an on-site assessment of the environmental implications of the proposed development, together with the proponent, consultants and all relevant stakeholders. The proponent may be requested to carry out further studies or to submit additional information. The Director of Environment may also set up a Technical Committee to advise him on the EIA or on any aspects of the undertaking.

The EA Division processes the application taking into consideration the EIA report, additional information submitted, the views of the authorities concerned as well as any public comments received. The Director’s review is then referred to the EIA committee for examination. The EIA committee, which comprises all relevant authorities, makes recommendations to the Minister of Environment for a decision (approval, rejection or request for a Technical Advisory Committee to advise him within 14 days). The decision of the Minister is thereafter communicated to the proponent by the Director.

Any person who is not satisfied with the decision of the Minister on an EIA may appeal within 21 days of the decision to the Environment Appeal Tribunal. Any party who is dissatisfied with the Tribunal’s Determination on a point of law can still appeal to the Supreme Court.

What investors think

Investors noted that company establishment was a fast process and that the online registrations systems worked well. The support from the Economic Development Board was also appreciated.

Concerns were raised with the time taken and requirements for environmental clearances.

Population and skills

According to the national statistics office of Mauritius, Statistics Mauritius, the population was estimated at 1.27 million as at July 2021. Mauritius also has a highly skilled and bilingual working population.

In 2020, the number of educational institutions in Mauritius stood at 319 for primary, 179 for secondary, along with 464 training institutions. The total government expenditure for the financial year 2020/2021 stood at an estimated amount of MUR 185,029 million, 8.1% of which was allocated to the education sector. According to the World Bank collection of development indicators, the literacy rate of Mauritius for adults in 2018 was at a rate of 91.33%, while the world literacy rate at the same time was 86.2%.

Employment and contracts

A contract of employment can be either of indeterminate or determinate duration.

For workers, other than expatriates or those drawing a monthly basic salary exceeding Rs50,000, a fixed term agreement can only be made where the post of the worker is of temporary, seasonal or project-related nature.

Under Section 11 of the WRA, an employer is required to provide a written statement of particulars of employment (employment contract) in the form specified in the First Schedule of the Workers' Right Act (WRA). The main clauses and conditions that need to be mentioned in the employment contracts are as follows:

    1. Details of the Employer
    2. Details of the Employee
    3. Commencement and duration
    4. Remuneration and other benefits
    5. Place and hours of work
    6. Job title, duties and responsibilities

Hours of work

The normal day’s week for every worker, other than a part-time worker or garde malade, is 45 hours of actual work except in certain specific sectors and as provided in an agreement.

The normal working hours excludes time allowed for meal and tea breaks and is made up as follows:

  • Where the worker is required to work five days in a week, nine hours’ work on any five days of the week, other than a public holiday;
  • Where the worker is required to work on six days in a week:
    • eight hours’ work on any five days of the week other than a public holiday;
    • five hours’ work on one other day of the week other than a public holiday.

Subject to the operational requirements of the employer, the normal working week of any worker may start on any day of the week, whether or not a public holiday.

A worker, other than a garde malade, shall not be required to work for more than 12 hours per day, except in special circumstances and subject to any other applicable law.

Find out more...

Relevant documents Workers’ Rights Act 2019


An employer shall pay wages to a worker at monthly intervals, unless the parties agree to payment at shorter intervals. An employer shall pay wages to every worker not later than the last working day of the pay period. No deductions are allowed to a worker’s wages, save and except those either authorised by the worker in writing or authorised by law or any court order.

An employer is required to issue to all his employees with a payslip at the time of paying wages in the form set out in the Second Schedule of the WRA.

A worker is entitled to a normal day’s pay in respect of every public holiday, other than a Sunday, that occurs on any normal working day and when he is absent from work during a cyclone warning III and IV.

Every year, in the month of January, an employer is required to pay to every employee, an additional remuneration as may be prescribed to compensate for an increase in cost of living.

As from January 2018, a National Minimum Wage is applicable to all full time employees.  The NMW was reviewed in January 2020 and is being amended every year in respect of the salary compensation. The NMW as from 01 January 2022 is as follows:

National Minimum Wage
Non-export Enterprises Rs 11,575
Export Enterprises Rs 10,875

Find out more...

Relevant documents Wages

Average monthly income of employees by occupational group and sex in year 2021

Average monthly income of employees by occupational group and sex in year 2021

Occupational Group Average monthly income of employees in rupees (US Dollars in bracket)

Male Female Both Sexes
Managers; Professionals; Technicians and associate professionals 44,600
Clerical support workers
Service and sales workers
Skilled agricultural, forestry and fishery workers; Craft and related trade workers; Plant and machine operators and assemblers 16,900
Elementary Occupations 16,300
All Occupational groups 25,000

Non-wage benefits

Employers also need to be aware of the following legally-required non-wage benefits.

Non wage benefits

Condition Benefit
For all employees End of year bonus equivalent to 1/12 of the earnings at the end of every year
Appropriate arrangements for medical and health requirements of the workers
Appropriate means of transport for conveyance of a worker to his home or to a hospital in case of injury or sickness at work where the need arises
Provision of free meal or payment of a meal allowance of Rs 85 when a worker is required to perform more than 2 hours overtime
Leave to attend service as juror under the Courts Act
Leave to participate in international sport events for the duration of the event or such longer period as may be necessary
Leave to attend Court in any matter in which he is a party or in which he is a witness, upon production of a certificate of attendance from the Court - the leave to be on full pay where the worker is attending Court on behalf of the employer
After six months of continuous service 1 day’s sick leave and 1 day’s annual leave per month
After 12 months of continuous service 20 working days’ annual leave
2 days’ additional leave
15 working days’ sick leave
6 working days’ special leave for his first civil or religious marriage
3 working days’ special leave for the first civil or religious marriage of son or daughter
3 working days’ special leave on the death of the worker’s spouse, child, father, mother, brother or sister.
5 continuous working day of paternity leave (the leave is without pay before 12 months)
After five years of continuous service Vacation leave of 30 days on full pay
Maternity benefits 14 weeks maternity leave on full pay irrespective of length of service, on confinement or where a female worker gives birth to a still born child
3 weeks’ leave on full pay where a female worker suffers a miscarriage
Payment of a maternity allowance of Rs 3,000 to female workers reckoning at least 12 months’ continuous employment
14 weeks’ leave on full pay where a female worker reckoning at least 12 months’ continuous employment adopts a child aged less than 12 months
Nursing breaks of 2 breaks of half an hour each or one break of one hour daily for a period of 6 months after confinement or such longer period as may be recommended by a medical practitioner

Social security contributions

An employer is required to make the following social contributions in respect of every worker in his employment.

Social security contributions

Contribution Monthly Remuneration Employer's share of contribution Employee's share of contribution
Social Contributions (CSG) under the Social Contribution and Social Benefits Act Monthly Basic wage up to Rs50,000 Monthly Basic wage above Rs 50,000 3% / 6% 1.5% / 3%
National Savings Fund under the National Savings Fund Act Monthly Basic wage (currently capped to Rs 21,255) 2.5% 1%
Training Levy under the Human Resource Development Act Total basic wage 1.5% nil
Portable Retirement Gratuity Fund (PRGF) under the Workers’ Rights Act Monthly Remuneration – (basic + overtime + attendance bonus + productivity bonus) 4.5% nil

Find out more...

Relevant documents Social Contribution and Social Benefits Act 2021

Work permits

Migrant workers require a work permit and residence permit to be employed in Mauritius. 

The application for work and residence permit is made by the employer to Government authorities and the employer himself bears all the cost of application.

The work permit is issued by the Ministry of Labour under the Non-Citizens (Employment Restrcition) Act 1973 and the residence permit/entry permit is issued by the Passport and Immigration Office.

The work permit gives a migrant worker permission to work for the employer listed therein and it lapses if the worker stops working with the employer listed.  The permit is not transferrable to another employer and the worker has to leave the country as it is illegal to continue working once the work permit has expired.

Employers need also to comply with certain conditions prescribed by the Ministry of Labour in respect of free accommodation facilities, return air ticket and maintaining a ratio of local employees to foreign workers. 

What investors think

Investors noted that the local labour force is well qualified by regional standards and often bilingual English and French. While the lifestyle for expatriates is well-rated, work permits are not always easy to obtain as the government considers that many skills are available locally.


Application for connection to the electricity grid is made either online or to any customer walk–in service of the Central Electricity Board (CEB).  Documents required and applicable rates for commercial and industrial buildings are available on the CEB’s website. The System average interruption duration index (SAIDI) and the System average interruption frequency index (SAIFI) are systematically published on the website of the CEB at

The Central Electricity Board (CEB), established on 8 December 1952, is the sole organisation responsible for the transmission, distribution, and supply of electricity to the population. The CEB produces around 40% of the country's total power requirements from its 4 thermal power station and 10 hydroelectric plants; the remaining 60% being purchased from Independent Power Producers. the CEB's business is to "prepare and carry out development schemes with the general object of promoting, coordinating and improving the generation, transmission, distribution and sale of electricity" in Mauritius.

Electricity for residential purposes can be obtained by applying to the CEB in person or in writing or online on, together with the following documents:
  • National Identity Card of the applicant or Passport ID;
  • A copy of the Title Deed of the property where application for new supply is being made;
    • Or a copy of the Lease Agreement, if applicant is a resident on State Land;
    • Or a copy of the Transcription, if the land has been transcribed to the applicant;
    • Or a letter of authorization* from the landlord if the applicant is a tenant. A copy of the landlord’s Title Deed is also needed in this case;
  • Building and Land Use Permit for the said premises, wherever applicable; and
  • A list of the domestic appliances to be connected in Watts or Kilowatts. 

Electricity for commercial or industrial purposes can be obtained through an application to the CEB, by submitting a letter, along with the required documents such as:

  • List of the declared electrical equipment to be connected in watts or kilowatts;
  • A copy of the company’s Business Registration Card together with a copy of its Certificate of Incorporation;
  • A copy of the Title Deed in case of ownership of the premises;
  • ALetter of Authorization from the landlord or a copy of the Lease Agreement if the customer is a tenant, as well as copy of the relevant Title Deed;
  • A Building and Land Use Permit, wherever applicable;
  • In case of a registered company, a list of shareholders(those holding more than 10 % of shares); and
  • National Identity Card of the Director or Passport ID.

Following the application, a specific Business Partner (BP) Number will be provided to the applicant for reference. A technical officer shall visit the proposed site for electrification within seven working days following the application. 

Find out more...

Relevant documents CEB Electricity Tariffs and Applicable Rates
Relevant institutions Central Electricity Board


Application to connect to the water network is made at the Central Water Authority (CWA) through a customer walk-in service.  Water connection is carried out within 10 working days. The application procedure and Water Tariffs are available on the CWA website.

Domestic water supply in Mauritius is mainly obtained from ground water (50%), abstracted through more than 160 boreholes. Other sources of water include major catchment areas, river basins, flow measuring stations, river-run off takes, river abstractions and reservoirs with an annual yielding capacity of 164.4 mm3.

In Mauritius, the Central Water Authority (CWA) is responsible for the control, development and conservation of water resources. It is the sole undertaker for the supply of water for domestic, commercial and industrial purposes throughout Mauritius. Moreover, the CWA is responsible for ensuring that water supply complies with standards laid down by law, for granting rights for use of water, for issuing permits, licences and concessions, and for conducting and coordinating research and investigation on the economic use of water.
Water supply can be obtained by applying for a new connection at the CWA. Following the application, a site inspection will be conducted within a maximum of 7 working days to determine whether the application will be approved, and related works and payments to be done. It will then take 7 working days to fix the new supply or reconnect the supply after receiving the payment and clearance for road excavation from the Road and Local Authorities. The reconnection at meter after receipt of payment will occur in maximum 2 working days. Additionally, the authority will confirm the fixing of the new supply after completion of works within 5 working days. The first bill will be issued between 15 and 30 working days.

Find out more...

Relevant institutions Central Water Authority


Mauritius offers reliable and redundant international connectivity with two international submarine networks. Tariffs vary between service providers. 

Mauritius has one of the richest technology ecosystems in Africa that thrives on innovation and collaboration across sectors.  It has also built its strength, throughout the years in terms of international connectivity. Mauritius is currently connected to three submarine cables, the SAFE (South Africa Far East), the LION/LION2 (Lower Indian Ocean Network) and the METISS (MEltingpoT Indianoceanic Submarine System).

Mauritius Telecom, one of the main telecommunication service providers in Mauritius, has facilitated fibre connectivity across the island, and deployed Fibre-To-The-Home to every doorstep since end of 2017, causing the fibre coverage to reach 100%. Mauritius became the eighth most fibred country around the globe, and first in Africa, in terms of connectivity, as more than 300,000 households are using fibre-based services.   

Even the coverage for mobile connectivity is approximately 100%, with mobile users also benefitting from fibre-like wireless broadband on-the-go experience. Connectivity in Mauritius has been extended through modernisation of mobile access network to provide island-wide coverage and ultra-fast mobile broadband access. In July 2021, 5G services were launched in Mauritius in view of digitalizing the economy. 

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Relevant institutions Mauritius Telecom

Transport infrastructure

In the past few years, the transport system in Mauritius has seen several improvements, in line with the Government’s goal of expanding and modernising the road, land and air transport networks. 


The Government of Mauritius aims to ensure cost efficient mobility across Mauritius, by developing, preserving and maintaining a high standard classified road network. In line with this objective, the Road Development Authority has been established to amongst others, look into the construction and maintenance of existing bridges, tunnels and associated works on motorways and main roads, and to design and implement road development schemes.


Mauritius launched the Metro Express project in 2016. The first phase started its operations in January 2020, while the second phase is expected to be completed by end 2022. 

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Relevant documents Light Rail Fares


Mauritius has an international airport that serves destinations in Europe, Africa, the Middle East and Asia through both its national airline and foreign airlines. There is also cargo capacity and plans are being studied to generate further cargo capacity.


The maritime gateway of Mauritius is the Port-Louis harbour, which contributes to the economy by handling most of the external trade annually. The harbour aims to be a maritime hub in the African region. It attracts around 30,000 vessels every year.

Recently, the Mauritius Container Terminal has been extended to a capacity exceeding 500,000 TEUs, and its quay has been extended to 800m. Additionally, the navigation channel were deepened by 2 metres, as a way of handling larger vessels.  Further developments in terms of cruise passenger terminal, breakwaters, enhancing effective use and productivity of the Port-Louis harbour are being planned.

What investors think

Investors noted the good quality of infrastructure. Port operations were seen as efficient. Challenges remain though with regards to increasing the amount of shipping and air cargo capacity to the country.

Types of land

The following sets out the rules governing land use in Mauritius.

Immovable Property

An immovable property is a plot of land (Freehold or Leasehold Land), a building or part of a building.

A non-citizen who wishes to hold or acquire an immovable property requires an authorisation under the Non-Citizens (Property Restriction) Act.

Acquisition of residential property

The Government has established a number of real estate schemes to facilitate the acquisition of residential property by foreigners.

  1.   Integrated Resort Scheme (IRS)
  2.   Real Estate Scheme (RES)
  3.   Property Development Scheme (PDS)
  4.   Smart City Scheme (SCS)
  5.   PDS for senior living
  6.   Ground+2 apartments

Over 4,000 buyers, from more than 60 countries, have acquired a residential unit under the schemes with investments amounting to USD 2.7 billion.

Property Development Scheme (PDS)

This facilitates the development and purchase of luxurious properties and to promote inclusive development by providing for a wide range of living, employment and leisure opportunities to Mauritian citizens, members of the Mauritian Diaspora and non-citizens. Under these schemes, there is no minimum price for sale of residential property.

A non-citizen (buyer) and dependents are eligible for a residence permit by virtue of an acquisition under the schemes upon having invested at least USD 375,000 in a residential unit.

A residential unit may be acquired by a non-citizen on his own name, in a company, a society, a trust or a foundation.

The owners may rent the property, become tax resident in Mauritius and face no restriction on the repatriation of funds or revenue raised from the sale or renting of the property. 

PDS Senior Living

A developer may choose to develop purpose-built buildings (retirement/care homes) or bring an existing building under the PDS Senior Living scheme.

Income derived by the PDS company implementing a senior living project is exempt from income tax for a period of 5 years in respect of income derived from residential properties, exclusively used, for use or occupied by retired persons and provision of services and other facilities to retired persons.

Where a PDS Company implementing a project relating to senior living imports any dutiable goods, other than furniture, to be used in infrastructure works and construction of buildings under the scheme, no customs duty is paid on those goods.

If the PDS Company imports furniture in such condition that it would, to the satisfaction of the EDB with the concurrence of MRA Customs Department, require further processing resulting into value addition of at least 20% of the c.i.f value at import, no customs duty is paid on that furniture.

A retired non-citizen who has acquired a residential unit from a PDS Company relating to senior living is eligible to apply for a residence permit in respect of themselves and their spouse or common law partner. The residence permit remains valid for so long as the retired person will occupy the residential unit. 

Any income derived from outside Mauritius during the five succeeding income years by a retired person or their spouse or common law partner, who has acquired the status of resident in Mauritius, is exempt from income tax. The income year starts as from the income year in which the retired person or his spouse or common law partner comes to Mauritius

The following persons may acquire a residential property from a company holder of PDS Certificate for Senior Living:

  • a citizen of Mauritius
  • a non-citizen
  • a member of the Mauritian Diaspora registered under the Mauritian Diaspora Scheme
  • a company incorporated or registered under the Companies Act
  • a société, where its deed of formation is deposited with the registrar of companies
  • a limited partnership under the Limited Partnerships Act
  • a trust, where the trusteeship services are provided by a qualified trustee
  • a foundation

Smart City Scheme

Smart city projects are private sector led developments. The development of 14 smart cities over 3000 acres of land around the island is estimated to generate USD 3.5 billion over the next 10 years. To-date the smart cities have already made an investment of USD 455 million mainly in infrastructure. The smart cities are integrating residential, business, leisure and even clean industrial/research uses into “live-work-play” enclaves. 

Smart Cities and Business Parks, which provide a plug and play environment with shared facilities ahead of demand, are being developed across the island. These large-scale projects provide investors with a range of solutions to set up activities in diverse field such as education, health, R&D, biotechnology, financial, ICT, manufacturing, hospitality, energy, logistics, ‘proptech’ and urban management solutions, retirement village, incubator, green office buildings.

Ground +2 Apartments

Non-citizens are also allowed to purchase apartments in condominium developments of at least two levels above ground floor (Ground +2) provided the purchase price of an apartment is not less than MUR 6 million or its equivalent. Around 300 buyers have acquired a unit under this scheme. France remains the main market followed by South Africa.

The basis for the sale of a residential unit is as follows:

  • A residential property under the regulated schemes may be sold either on the basis of a plan, during the construction phase or when the construction is completed.
  • Where the acquisition of an immovable property is made on the basis of a plan or during the construction phase, the contract shall be governed by the provisions of a “vente à terme” or vente en l’état futur d’achèvement (VEFA)”, as the case may be, in accordance with provisions of articles 1601-1 to 1601-45 of the Code Civil Mauricien.
  • A sale for future delivery is the contract by which the seller undertakes to deliver the building on its completion, and the buyer undertakes to take delivery of it and to pay the price of it at the date of delivery. The transfer of ownership is achieved by operation of law by the acknowledgement of the completion of the building through an authentic instrument; it is effective retroactively on the day of the sale.
  • A sale in a future state of completion is the contract by which a seller transfers at once to the buyer his rights in the ground as well as the ownership of the existing structures. The works to come become the property of the buyer as they proceed; the buyer is bound to pay the price of them as the work proceeds.
  • In accordance with the provisions of Article 1601-30 of the Code Civil, the price of a residential unit when sold under “vente en l’état futur d’achèvement” is payable in instalments as the work progresses, as follows:
    • Upon signing of the deed: 25%
    • Upon completion of the foundation works: 10%
    • Upon completion of roofed-in phase: 35%
    • Upon completion: 25%
    • Upon availability of premises: 5% 

Find out more...

Relevant documents Code Civil Mauricien (Ammendment) Act 2018

Invest Hotel Scheme

The Invest Hotel Scheme (IHS) provides for an alternative financing mechanism where a hotel developer, issued with an IHS certificate is allowed to sell rooms or suites (up to 80% of total units) forming part of the hotel to any investor (buyer) to finance the construction of the hotel. Under the IHS, the investor who has acquired a unit enters into a lease agreement whereby the room is leased back to the hotel developer in return for rental income. The unit leased to the hotel developer may be used and occupied by the unit owner or any person on his behalf for an aggregate period not exceeding 180 days in any period of 12 months.

Where an acquisition is made for a standalone villa in a hotel, for a consideration of at least USD 375,000, the buyer is eligible to apply for a residence permit under the scheme for their dependents as well.

Taxes and Duties

A Land Transfer Tax is levied on transfer of an immovable property (land or building) by the trans­feror at the rate of 5% of value of property. Land Transfer Tax is also payable by the transferor upon transfer of the shares of a company owning immovable properties, based on the value of shares or property at rate of 5% value of shares.

There is no Land Transfer Tax in case where:

  • the transfer of immovable property is from ascendant to descendant (or vice versa).
  • the transfer of immovable property or shares between companies forming part of a group of companies, as defined in the Companies Act 2001.
  • the transfer of immovable property where such transfer takes place between companies having the same shareholders for the sole purpose of merging.

There is no Property Tax, no Wealth Tax and no Capital Gains Tax.

However, there exists a tax on rental income at 15% and a tax on transfer of leasehold rights in State land at 20%.

Also, a notary fee of up to 2% of the value of the property and a real estate agent fee of up to 2% value of property are applicable.

Residential Investment Schemes

Under the various residential investment schemes, the following taxes and duties are applicable:

First Time Sale Land Transfer Tax 5% value of property 5% value of property
Registration Duty USD 70,000 or 5% of the value of the property, whichever is the lower
Resale Land Transfer Tax 5% of the value of the property 5% of the value of the property
Registration Duty

Any non-citizen can hold or purchase other types of immovable property in Mauritius subject to obtaining the approval of the Prime Minister's Office, through the Economic Development Board.



  • Prior to starting a construction, a Building and Land Use Permit (BLUP) from the relevant Local Authority is necessary. Application for a BLUP is made on the National Electronic Licensing System (NELS), The BLUP is issued within 14 working days.
  • For the division of a plot of land into two or more lots, a Morcellement Permit is required from the Ministry of Housing and Lands. Application is made on the NELS.
  • To be able to use a plot of agricultural land for non-agricultural purposes, an application for a Land conversion permit should be made to the Ministry of Agro-Industry and Food Security.
  • For some specific projects, an Environment Impact Assessment (EIA) or a Preliminary Environmental Report (PER) is required from the Ministry of Environment, Solid Waste Management and Climate Change.
  • Local Authorities would automatically seek clearance from the Central Water Authority (CWA), Central Electricity Board (CEB) and Wastewater Management Authority (WMA) upon application. No clearance from CWA, CEB and WMA is required for plots found in Morcellements.


  • Once a construction is completed, the Local Authority needs to be notified of completion of construction on the NELS.
  • The principal agent, either a registered engineer or a registered architect, needs to issue a compliance certificate within 5 days.
  • Following submission of the Clearance certificate issued by the principal agent, an Occupation Certificate is issued on the NELS within 5 days.


Mauritius has a programme to incentive free ports, both in terms of operation and development. Operations that can benefit from freeport status are listed in the box below.

A number of freeport operators exist. The largest, MFD, currently operates 88,850m2 of ambient temperature warehouses, 20,350m2 of cold and chilled rooms and 13,800m2 of industrial zones. 

As part of these operations, Decathlon now uses Mauritus as its logistics base for Eastern and Southern Africa and the Gulf. Goods are shipped from factories around the world to the warehouse and then sorted and reshipped weekly to stores in the region. The warehouse is in a separate plot of land from the port but the entire operation between the port, the warehouse and the road transport in-between operates under bond with the full support of the customs authorities.

The Government sees the freeport scheme as a way to leverage the country's location between Africa, the Gulf and West and South Asia and stimulate a virtuous circle of increased shipping. It also has ambitions to link freeport activities to the airport and is studying plans to create a cargo airline that would allow rapid cargo delivery to the neighbouring region.

Types of activities authorised for freeports

  • Warehousing and storage
  • Breaking bulk
  • Sorting, grading, cleaning and mixing
  • Labelling, packing, repacking and repackaging
  • Light assembly
  • Minor processing
  • Ship building, repairs and maintenance of ships, aircrafts and heavy-duty equipment
  • Storage, maintenance and repairs of empty containers
  • Quality control and inspection services
  • Export and re-export oriented airport and seaport based activities
  • Vault for keeping gold, silver, platinum, precious and semi-precious stones, precious metals, pearls, works of art and collectors’ pieces or antiques
  • Security, courier, assaying or exhibition area, related to the above.

What investors think

Investors noted that land transactions and land acquisition for foreign investors was relatively straightforward. However, it was noted that adequate time and flexibility should be planned for the construction permit process. Investors linked to the freeport schemes were positive about their experience with the authorities and the facilitation provided by customs.

Tax Residency

Resident companies are subject to tax in Mauritius on worldwide income whereas non-resident companies are subject to tax in Mauritius only on income derived from Mauritius.

A company is resident in Mauritius if it :

  • is incorporated in Mauritius
  • has its central management and control in Mauritius

A company incorporated in Mauritius is treated as being non-resident if its central management and control is outside Mauritius.

Mauritius has a self-assessment tax system for individuals. An individual pays tax on income derived during the preceding year. 

The fiscal year runs from 1 July to 30 June.

Corporate tax

Companies are normally subject to income tax at the rate of 15% on chargeable income.

A reduced 3% tax rate is applicable on:

  • chargeable income attributable to export of goods. Export of goods includes international buying and selling of goods where the goods are being shipped directly from the exporting country to the importing country, without the goods being physically landed in Mauritius.
  • chargeable income derived by manufacturing companies engaged in medical, biotechnology or pharmaceutical sector and holding an Investment Certificate issued by the Economic Development Board, subject to conditions.
  • chargeable income derived by a higher education institution set up in Mauritius and registered under the Higher Education Act.

Partial Tax Exemption

An 80% partial tax exemption is applicable on the following streams of income, subject to satisfying certain conditions:

  • foreign sourced dividend;
  • interest;
  • profit attributable to a foreign permanent establishment;
  • income derived by a Collective Investment Scheme (“CIS”), closed-end fund, CIS manager, CIS administrator, Investment Adviser, Investment Dealer or Asset Manager licensed or approved by the Financial Services Commission;
  • income derived by a company engaged in the leasing of ships, aircrafts, locomotives and trains including rails leasing;
  • income derived by a company from reinsurance and reinsurance brokering activities;
  • income derived by a company from leasing and provision of international fibre capacity;
  • income derived by a company from the sale, financing arrangement, asset management of aircraft and its spare parts and aviation advisory services related thereto; and
  • interest derived by a person from money lent through a Peer-to-Peer Lending platform.

Tax holidays

Income derived by the following companies are tax exempt for a period of 8 years as from the income year in which they start their operations, subject to conditions:

  • Companies incorporated on or after 1 July 2017 and engaged in innovation-driven activities for intellectual property assets.
  • Companies engaged in the exploitation and use of deep ocean water for providing air conditioning installations, facilities and services.
  • Companies incorporated on or after 1 July 2021 and holding an Investment Certificate issued by the EDB.
  • Companies holding a Global Headquarters Administration Licence, issued on or after 1 September 2016. 

A 8-year tax holiday is also provided on:

  • Income derived by a person from any activity under the sheltered farming scheme.
  • Income derived by a person engaged in an approved bio farming project.

A 10-year tax holiday is provided on:

  • Income derived by a person licensed under the Captive Insurance Act 2015.
  • Income derived by a holder of a Family Office (Single) Licence.
  • Income derived by a holder of a Family Office (Multiple) Licence.

A 5-year tax holiday is provided on:

  • Income derived by a company from activities carried out as a project developer or project financing institution in collaboration with the Mauritius Africa Fund for the purpose of developing infrastructure in the Special Economic Zones.
  • Income derived by a company set up on or before 30 June 2025 from the operation of e-Commerce platform.
  • Income derived by a person from the operation of a Peer-to-Peer Lending platform.
  • Income derived by a company holding a Global Treasury Activities Licence, or a Global Legal Advisory Services Licence, issued on or after 1 September 2016.

Corporate Social Responsibility (CSR)

Every company is required to set up a CSR Fund equivalent to 2% of its chargeable income of the preceding year.

Personal income tax

The chargeable income of an individual is the amount remaining after deducting from the net income the Income Exemption Threshold (“IET”) and other applicable reliefs to which the individual is entitled.

Resident individuals are subject to income tax in Mauritius on income, other than exempt income, which is derived from Mauritius. Income derived by a resident individual from outside Mauritius is taxable in Mauritius on being remitted to Mauritius.

A non-resident individual will only be subject to income tax on income, other than exempt income, derived from or accruing in Mauritius.

Income derived by a non-resident individual from rent, royalty, premium or other income from property is taxed at 15%.

A premium visa holder may be subject to tax in Mauritius on income derived from Mauritius. Income derived for work performed remotely from Mauritius shall be deemed to be derived in Mauritius when it is remitted in Mauritius.

Income tax rates

Annual net income Rate
Up to Rs 700,000 10%
Between Rs 700,001 and Rs 975,000 12.5%
Exceeding Rs 975,000 15%

Residence Status for an individual

An individual is considered to be a tax resident of Mauritius in respect of an income year, where he:

  • has his domicile in Mauritius unless his permanent place of abode is outside Mauritius;
  • has been present in Mauritius for at least 183 days; or
  • has been present in Mauritius in the current income year and the 2 preceding income years, for an aggregate period of at least 270 days.

Tax holidays

The following tax holidays may apply:
  • A 10-year tax holiday is provided on emoluments from employment with a company licensed with the Financial Services Commission, provided that the employee manages an asset base of not less than USD 50 million and is issued with an Asset Manager Certificate, Fund Manager Certificate, or Asset and Fund Manager Certificate on or after 1 September 2016.
  • A 5-year tax holiday is provided on income derived by a non-citizen individual or a company wholly owned by a non-citizen who invests USD 25 million or more on or after 1 September 2016 and complies with the terms and conditions of the Economic Development Board.
  • 8-year tax holiday on income derived by a person from an Integrated Modern Agricultural Morcellement Scheme administered and managed by the Economic Development Board.
  • 8-year tax holiday on income derived by a person engaged in sustainable agricultural practices and registered with the Economic Development Board.
  • A 10-year tax holiday is provided on income from registered employment, business, trade, profession or investment derived by a member of the Mauritian Diaspora under the Mauritian Diaspora Scheme.

Corporate Social Responsibility (CSR)

Every company is required to set up a CSR Fund equivalent to 2% of its chargeable income of the preceding year.

Find out more...

Relevant documents Income Tax Act (consolidated up to 25 April 2022)

Solidarity levy

A resident individual who derives leviable income in excess of Rs 3 million per annum is liable to a solidarity levy of 25% on the excess leviable income. However, the Solidarity Levy shall not exceed 10% of the sum of net income and dividend received from a resident company or a co-operative society and the share of dividends the individual would have been entitled as an associate of a resident société or heir in a succession, had the dividends been wholly distributed among the associates or heirs.

The leviable income includes chargeable income of the individual and any dividend received from a resident company or a co-operative society and the share of dividends the individual would have been entitled as an associate of a resident société or heir in a succession, had the dividends been wholly distributed among the associates or heirs.

Leviable income excludes any lump sum paid by way of commutation of pension or by way of death gratuity or as consolidated compensation for death or injury.

Solidarity Levy at the rate of 25% shall be withheld under the Pay-As-You-Earn system on emoluments in excess of Rs 230,769 in a month provided that it does not exceed 10% of the total emoluments.

Property taxes

Income derived by a non-resident individual from rent, royalty, premium or other income from property is taxed at 15%.

A registration duty of 5% is applicable to:

  • transfer of immovable property
  • transfer of shares in companies or partnership holding immovable property
  • transfer of shares in a company or issue of shares by a company or transfer of a part sociale in a Société which gives rise to a right to the ownership, occupation or usage of an immovable property or any part thereof to a person

Capital gains taxes

There is no tax on dividends or capital gains in Mauritius.

Are considered exempt income for individuals and companies:

  • Gains or profits derived from the sale of units, securities or debt obligations by a person.
  • Gains or profits derived from the sale of gold, silver or platinum, held for a continuous period of at least 6 months by a person.
  • Gains or profits derived from the sale of the items stored in a vault pursuant to item 3 of the Second Schedule to the Freeport Act or of the titles of ownership of those items.
  • Gains derived by a planter, miller or service provider from the sale of land, provided that the proceeds are used exclusively for the implementation of the Voluntary Retirement Scheme or used exclusively by a miller in compliance with certain conditions, as the case may be.
  • Gains derived by any person from the sale of land previously acquired by him from a planter implementing the Voluntary Retirement Scheme.
  • Gains derived from the sale of land converted pursuant to section 29 of the Sugar Industry Efficiency Act, provided that the proceeds are used exclusively for the implementation of specified schemes.

Find out more...

Relevant documents Land (Duties and Taxes) Act

Local taxes

There are no municipal taxes.

Value added tax

Value Added Tax (VAT) is charged at a standard rate of 15% on the supply of taxable goods and services and on imports.

Certain goods and services are treated as zero-rated supplies, for which, as opposed to exempted goods and services, registered persons can claim deduction of the relevant input tax.

Supplies of goods or services made in Mauritius are subject to VAT if these supplies are made by a taxable person in the course or furtherance of any business, provided these supplies are not specifically exempted.

A person making taxable supplies of goods and/or services cannot charge VAT unless being registered. Registration is compulsory if the turnover of taxable supplies exceeds Rs 6 million per annum.

A registered person is required to issue “VAT invoice” to customers who are VAT registered as well as those who are non-VAT registered.

Non-residents (foreign suppliers having no permanent establishment in Mauritius) providing digital and electronic services through internet for consumption in Mauritius are subject to VAT.

Digital or electronic services are services which are supplied over the internet or an electronic network which is reliant on the internet or dependent on information technology.

Find out more...

Relevant documents Value Added Tax Act

Custom duties

The three main taxes collected at import are the customs tariff, the value added tax (VAT), and the excise duty.

Mauritius has pursued its tariff liberalization, simplifying its tariff structure through reductions of rates (mostly to zero) and moving away from non-ad valorem tariffs. As a result, its simple average applied Most Favoured Nation (MFN) tariff rate declined from 6.6% in 2007 to 1.3% in 2021. Tariff protection in the manufacturing sector fell below 1%.

Mauritius’ tariff in 2021 comprises six bands: zero (6,092 lines), 5% (6 tariff lines), 10% (37 lines), 15% (272 lines), 30% (100 lines) and 100% (6 lines). Duty-free lines represent 93.5% of the total, and therefore the non-zero rates carried by the remaining tariff lines are quite high. Given that 93.5% of Mauritius' MFN applied tariff is duty-free, the scope for tariff preferences is relatively limited.

Mauritius does not apply MFN tariff quotas, but it has granted preferential tariff quotas to India within the framework of a bilateral agreement (CECPA). These cover mostly manufactured articles.

The Mauritius Revenue Authority has the authority to grant ad hoc tariff exemptions or concessions.

There are non-tariff barriers that take the form of a large bureaucracy and import licenses on numerous products.

The State Trading Corporation controls imports of rice, flour, petroleum products, and cement, while the Agricultural Marketing Board controls imports of potatoes, onions, corn, and some spices that compete with locally-grown produce.

Find out more...

Relevant documents Customs Tariff Act Excise Act

Double taxation agreements

Mauritius has signed 45 double taxation avoidance agreements and is party to a series of treaties under negotiation. The table below shows the different countries which a DTAA has been signed and is currently in force.

Country Date of Signature Date of Entry into force
Australia (Partial)
Bangladesh 21.12.2009 15.09.2010
Barbados 28.09.2004 28.01.2005
Belgium 04.07.1995 28.01.1999
Botswana 26.09.1995 13.03.1996
Republic of Cabo Verde 13.04.2017 05.03.2018
China 01.08.1994 05.05.1995
Comoros 12.09.2018 *
Republic of Congo 20.12.2010 08.10.2014
Croatia 06.09.2002 09.08.2003
Cyprus 21.01.2000 12.06.2000
Arab Republic of Egypt 19.12.2012 10.03.2014
Estonia 19.02.2021 *
Eswatini 29.06.1994 08.11.1994
France 11.12.1980 17.09.1982
Gabon 18.07.2013 *
Germany 07.10.2011 07.12.2012
Republic of Ghana 11.03.2017 22.01.2019
Guernsey 17.12.2013 30.06.2014
India 24.08.1982 11.06.1985 **
Italy 09.03.1990 28.04.1995
Jersey 03.03.2017 19.12.2018
Kenya 10.04.2019 *
Kuwait 24.03.1997 01.09.1998
Lesotho 29.08.1997 09.09.2004
Luxembourg 15.02.1995 12.09.1996
Madagascar 30.08.1994 04.12.1995
Malaysia 23.08.1992 19.08.1993
Malta 15.10.2014 23.04.2015
Monaco 13.04.2013 08.08.2013
Morocco 25.11.2015 *
Mozambique 14.02.1997 08.05.1999
Namibia 04.03.1995 25.07.1996
Nepal 03.08.1999 10.11.1999
Nigeria 10.08.2012 *
Oman 30.03.1998 20.07.1998
Pakistan 03.09.1994 19.05.1995
Qatar 28.07.2008 28.07.2009
Rwanda 20.04.2013 04.08.2014
Russian Federation 24.08.1995 *
Seychelles 11.03.2005 22.06.2005
Singapore 19.08.1995 07.06.1996
South Africa 17.05.2013 28.05.2015
Sri Lanka 12.03.1996 02.05.1997
Sweden 01.12.2011 07.12.2012
Thailand 01.10.1997 10.06.1998
Tunisia 12.02.2008 28.10.2008
Uganda 19.09.2003 21.07.2004
United Arab Emirates 18.09.2006 31.07.2007
United Kingdom 11.02.1981 19.10.1981
Zimbabwe 06.03.1992 05.11.1992
*  Agreements awaiting ratification
** A Protocol for the amendment of the Double Taxation Avoidance Agreement between Mauritius and India has been signed on 10th May 2016.

What investors think

Investors did not raise any concerns with regards to registering and paying for taxes. The system was generally seen as efficient and fair.

Investment protection

A number of provisions are in place to protect investors.

Dispute settlement and arbitration

Investors have the right of access to the court of the contracting party for practicing adjudicatory expert in any dispute. In the event that a settlement cannot be reached within a period of 6 months following the date a written notice is received, the investor has the right to submit the dispute for resolution by international arbitration.

Mauritius is one of the preferred international arbitration seats in the region and also attracts international disputes that have no other link with Mauritius.

One of the country's leading arbitration institutions, the Mediation and Arbitration Center – Mauritius (MARC), provides the business community with quick, efficient, flexible, impartial and confidential means of resolving disputes, through mediation or arbitration, as alternatives to litigation before state courts. It has updated its arbitration rules in 2018 based on the UNCITRAL Model Law. The rules are based on international best practices drawn from the arbitration rules of leading arbitral institutions, including in particular the Hong Kong International Arbitration Centre, International Chamber of Commerce, JAMS and Singapore International Arbitration Centre. Mauritius is thus positioning itself as a leading arbitral seat in Africa region.

International Investment Agreements

Mauritius has signed Investment Promotion and Protection Agreements (IPPAs) with a number of countries. IPPAs help in boosting investor confidence and protecting investments. They also provide additional comfort to investors vis-a-vis investment risks in countries where there are risks of nationalisation or expropriation. Furthermore, the IPPAs enable the free repatriation of investment capital and returns, and provide for settlement of disputes between investors and the contracting states.

IPPAs signed and in force

The table below enumerates the countries with which Mauritius has signed IPPAs:


Partner Country Date of Signature Date of Entry into force
Barbados 28.09.2004 18.06.2005
Belgium/Luxemburg Economic Union 30.11.2005 16.01.2010
Burundi 18.05.2001 22.11.2009
China 04.05.1996 08.06.1997
Czech Republic 05.04.1999 06.05.2000
Egypt 25.06.2014 17.10.2014
Finland 12.09.2007 17.10.2008
France ** 22.03.1973 01.03.1974
Germany 25.05.1971 27.08.1973
Indonesia 05.03.1997 28.03.2000
Kuwait 18.04.2013 24.07.2014
Madagascar 06.04.2004 29.12.2005
Mozambique 14.02.1997 26.05.2003
Pakistan 03.04.1997 03.04.1997
Portugal 12.12.1997 03.01.1999
Republic of Cabo Verde 13.04.2017 07.03.2018
Republic of Congo 20.12.2010 15.12.2013
Republic of Korea 18.06.2007 09.05.2008
Romania 20.01.2000 20.12.2000
Sénégal 14.03.2002 14.10.2009
Singapore 04.03.2000 19.04.2000
South Africa 17.02.1998 07.10.1998
Sweden 23.02.2004 01.06.2005
Switzerland 26.11.1998 21.04.2000
Tanzania 04.05.2009 02.03.2013
Turkey 07.02.2013 30.05.2016
United Arab Emirates 20.09.2015 28.12.2017
U.K and Northern Ireland 20.05.1986 13.10.1986
Zambia 14.07.2015 06.05.2016

** A new IPPA has been negotiated with France and signed on 8 March 2010. 
However, the new IPPA has not yet been ratified

Repatriation of funds

There are no restrictions on the repatriation of funds by foreign investors, whether earned from profits, dividends, fees or the sale of assets.

Intellectual property

Intellectual property rights (IPR) are protected by the Copyright Act of 2014 and the Industrial Property Act of 2019.  The Industrial Property Act brings together various elements of IPR (utility models, patents layout-designs of integrated circuits, breeders' rights, trade names, industrial designs, and geographical indications). It also makes provision for Mauritius to adhere to the World Intellectual Property Organization (WIPO) administered treaties, such as the Patent Cooperation Treaty (PCT) for the international registration of patents, the Hague Agreement for the international registration of industrial designs, and the Madrid Protocol to facilitate the registration of trademarks.

In 2017, the Copyright Act was revised to redefine and enhance safeguard the interests of copyright owners and to establish a new regulatory framework for the Mauritius Society of Authors (MASA).  MASA is in charge of the collection of copyright fees as well as administering the economic rights of copyright owners.  Amendments to the Copyright Act can be accessed on the Supreme Court website. Mauritius is a member of WIPO and party to the Paris and Bern Conventions for the protection of industrial property and the Universal Copyright Convention. The Industrial Property Act complies with the WTO’s Trade Related Aspects of Industrial Property Rights (TRIPS) agreement.  A trademark is initially registered for 10 years and may be renewed for another 10 years.  A patent expires 20 years after the application filing date. 

While IP legislation in Mauritius is consistent with international norms, enforcement is relatively weak.  According to a leading IPR law firm, the authorities will normally only take action in cases where the IPR owner has an official representative in Mauritius because the courts require a representative to testify that the products seized are counterfeit or otherwise legally problematic. The Customs Department requires owners or authorized users of patents, industrial designs, collective marks, marks or copyrights to apply in writing to the Director General to suspend clearance of any suspicious goods.  Once an application is approved, it remains valid for two years.

Find out more...

Relevant documents Copyright Act Guidelines Trademarks

Competition law

The Competition Commission of Mauritius laid out by the Competition Act 2007, which is liable for the impartial and unprejudiced regulation as well as promotion of competition in Mauritius. The Act forbids strategic policies that diminish or kill competition and aims to preserve consumer welfare. 

There are three principal kinds of prohibitive business practices which might be inquired by the Commission as per the Act, with powers to make a remedial action in case of infringement, in particular:

  • Restrictive agreements;
  • Abuse of monopoly situations; and
  • Merger reviews

The Commission has significant abilities to compel disclosure of data by organizations. It might mediate and take corrective measures if it finds that the conduct of a business is anticompetitive in nature. This might be finished through the issue of requests and orders, imposition of financial remedies and sanctions, enter into such contracts as may be necessary or expedient for the purpose of discharging its functions under the Act, concluding that a conduct constitutes an offense under the Act, working with foreign competition authorities and imposing charges and fees as required.

Find out more...

Relevant documents Competition Act 2007

What investors think

Investors did not raise any concerns with regards to infringement of investor rights

Economy and production

Mauritius is known for its stability on political, social, and economic grounds. Mauritius has drawn a robust growth-oriented trail throughout the last few years, with Gross Domestic Product (GDP) of $10.9 billion and per capita Gross National Income (GNI) of $12.9 billion in 2020. This is supported by the Economic Resilience Indices used in the African Economic Outlook Report 2021, which included Mauritius among the six most resilient economies out of 46 African countries.

Additionally, several studies have tagged Mauritius among the most business-friendly African countries. For instance, the Doing Business 2020 report of the World Bank placed Mauritius first among African countries and 13th globally, seven positions better than in 2019.  Being among the top 20 economies for Ease of Doing Business provides substantial evidence of Mauritius’ ability to maintain its competitiveness and attractiveness as a jurisdiction of choice for investors around the globe.

According to the latest national accounts data, a progressive appeasement of the economic contraction was observed, from 12.7% in 2020Q3 to 11.1% in 2020Q4, and further to 8.4% in 2021Q1. As per the quarterly economic report published by the Central Bank of Mauritius, the improving performance of the manufacturing, distributive trade and financial services sectors are mainly contributing to the on-going economic recovery of Mauritius. Yet, there are other key sectors which drive the Mauritian economy, such as tourism, information and communication technology, agro-industry, renewable energy, creative industry, sports economy, real estate, ocean economy, life sciences, freeport and logistics, education and healthcare.

Market access

Mauritius currently provides preferential market access to 71% of the world’s population by being part of a number of trade agreements. These trade agreements include the following:

African Growth and Opportunity Act (AGOA)

The AGOA was introduced as part of the Trade and Development Act of 2000, which provides beneficiary countries in Sub-Saharan Africa (SSA) with the most liberal access to the United States market. The AGOA covers approximately 6,500 products, in particular textiles and apparel. Currently set to expire in 2025, the main benefits of the AGOA include removing US import duties that can be as high as 32% for certain articles of textiles and apparel, providing AGOA beneficiary exporters with a significant boost to their competitiveness in the US market. 

African Continental Free Trade Area (AFCFTA)

In line with the Pan African Vision of "An integrated, prosperous and peaceful Africa" enshrined in Agenda 2063, the AFCFTA came into force on 30 May 2019. This trade agreement was created with the intention of creating a single continental market for goods and services, with free movement of businesspersons and investments, expanding the intra-Africa trade, and enhancing Africa's competitiveness and supporting its economic transformation. The protocols of the Agreement with Mauritius include protocols on trade in goods, services and rules and procedures on the settlement of disputes.

Comprehensive Economic Cooperation and Partnership Agreement (CECPA)

The CECPA between Mauritius and India was signed in February 2021 and came into force on 1 April 2021. As part of the Agreement, while Mauritius will enjoy preferential market access on a selected list of 615 products, India will also benefit from preferential access on 310 products, with Tariff Rate Quotas on 88 products such as spices, tea, amongst others. Concerning trade in services, Mauritius will have market access to around 94 Indian service sectors. Lastly, the Economic Cooperation segment of the Agreement focuses on the Indian-Mauritian collaboration on, inter-alia, certain key sectors such as Pharmaceuticals, Agro-industry, Small and Medium Enterprises, Manufacturing, Ocean Economy, Information and Communications Technology and Financial services.

Common Market for Eastern and Southern Africa (COMESA)

COMESA forms a major market place in Africa bringing together as it does 19 member states covering a total population of 444 million. A Free Trade Area (FTA) was created in 2000 and now encompasses 15 of the 19 member states (all but Democratic Republic of the Congo, Eritrea, Ethiopia and Seychelles). A customs union is planned in the close future with the eventual elimination of quantitative and non-tariff barriers for goods originating from within the region. Common external tariffs are also foreseen. 

Interim Economic Partnership Agreement (EPA) with the European Union (EU)

The European Commission signed an interim EPA with four Eastern and Southern African (ESA) countries namely, Mauritius, Madagascar, Seychelles, Union of Comoros, Zambia and Zimbabwe in August 2009. Some of the main objectives of the EPA include contributing to reducing and eventually eradicating poverty, promoting regional integration, economic cooperation and good governance in the ESA region and improving the ESA region’s capacity in trade policy and trade related issues. One of the advantages of this EPA to Mauritian exporters is that they would be able to consign their goods to the EU while benefiting from duty-free and quota-free access to the EU.

Mauritius-China Free Trade Agreement (FTA)

First signed in October 2019, the Mauritius-China FTA came into force in January 2021. The main elements of the FTA are trade in goods, trade in services, investment and economic cooperation. The immediate benefit to Mauritius in trade in goods is duty-free access on the Chinese market on approximately 7,504 tariff lines. Concerning trade in services, both China and Mauritius have decided to strike out restrictions in various services such as financial services, telecommunications, Information and Communications Technology, Professional services, construction and health services.

Mauritius-Turkey Free Trade Agreement (FTA)

The Mauritius-Turkey FTA came into force in June 2013. With a view of bolstering economic cooperation and relations between Mauritius and Turkey, the FTA also aims to improve the standards of living of their citizens, reduce trade restrictions and ensure fair competition in trade between the two countries. The FTA offers duty free access to Mauritian exporters on industrial products. Mauritius has also obtained concessions on 46 products including chilled fish, cut flowers, tropical fruits, sweet biscuits and preserved tuna.

Mauritius-Pakistan Preferential Trade Agreement (PTA)

The Mauritius-Pakistan PTA was signed in July 2007, with the objective of boosting trade between the two nations. Operators have obtained the opportunity to trade with Pakistan on preferential terms, such as the granting of tariff concessions on several products of export interest to both Mauritius and Pakistan. Mauritian exporters can enhance their trade in both textile and non-textile products with Pakistan through preferential tariff on these products. This also applies to those importing from Pakistan.

Southern African Development Community (SADC)

SADC is a regional organization bringing together countries in the Southern Africa region. It provides for cooperation in a number of areas through legally-binding protocols. The SADC Free Trade Area provides for common external tarrifs on a range of goods. It is envisaged that the free trade area will be integrated into the Continental Free Trade Area.

Trade and investment framework agreement between Mauritius and the U.S (TIFA)

On 18 September 2006, a TIFA was signed in Washington between Mauritius and the US. The TIFA would not only enhance trading relations between the two countries, but it would also make way for closer collaboration in trade-related issues, such as the WTO Doha Development Round and implementation of the AGOA. Further, the agreement would also help build up an attractive investment climate, promote transparency and eradicate corruption in international trade and investment.

UK- Eastern Southern Africa (ESA) Economic Partnership Agreement (EPA)

An EPA was signed in January 2019 between the ESA states, including Mauritius, Seychelles and Zimbabwe, and the UK. The agreement came into force immediately after the end of the transition period of Brexit, on 1 January 2021. The agreement covers trade in goods, fisheries and development cooperation, as well as trade in services, investment and trade facilitation, competition policy, amongst others. The EPA allows ESA states exporters duty-free access on various products such as, sugar, tuna garments, and agro-processed products.

World Trade Organisation (WTO)

Since 1995, Mauritius has been a member of the WTO, which has been established to facilitate smooth, free and predictable trading. The WTO administers trade agreements, acts as a forum for trade negotiations, settle trade disputes, review trade policies, assist developing countries in trade policy issues and cooperate with other international organisations. One of the main advantages of the WTO is that it intends to minimize discrimination between trading partners through its Most-Favoured-Nation (MFN) Treatment principle. Another principle of the WTO is the National Treatment Rule, which requires equal treatment of imported and locally-produced goods.

Tourism Sector

With its picturesque white sandy beaches and turquoise waters, Mauritius has become a holiday destination for foreigners. Mauritius nests a wealth of accommodations such as apartments, houses, condos, luxurious villas, small hotels to medium-sized and luxury resorts, including major regional and international hotel groups.

The tourism sector is a predominant pillar of the Mauritian economy, with up to an estimated 18.8% GDP contribution and 19.1% employment before the pandemic hit Mauritius in 2020. However, in 2021, when the island fully opened its borders and welcomed international visitors, the industry started to rekindle. Moreover, around 130,000 tourists visited the island during the period January 2021 – November 2021.

It is worth noting that the Mauritian government has taken various initiatives to further enhance the tourism industry. For instance, the Invest Hotel Scheme (IHS) by the EDB enables hotel developers to renovate existing hotels or invest in new hotels. Moreover, in the last financial budget, high importance was given to promote and market Mauritius in several countries, including France, Reunion, the UK, Germany, Italy, South Africa and China. Additionally, the EDB has brought up the option for foreign retired non-citizens to live in Mauritius through the Residence Permit. 

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Relevant documents Tourism Authority Act 2006
Relevant institutions MTPA Tourism Authority

Real Estate Sector

An essential aspect of the real estate and construction sector is its contribution of 10.5% to the Mauritian GDP. According to statistics from the Bank of Mauritius, the real estate sector has an estimated gross direct investment flow of MUR 8,531 million for the year 2020. This sector, by also developing the housing, retail and commercial sectors, also contributes to the country's goal of becoming a global and regional hub

A major development in the real estate sector is the emerging network of smart cities over the island. Smart cities are being developed around the work, live and play concept, to create investment and business opportunities in key sectors like education, health, research and development, biotechnology, hospitality, retirement villages, and green office buildings amongst others. Besides smart cities, there are other developments in this sector, such as business and industrial parks, residential properties, hotels and leisure facilities, amusement and theme parks.

Financial Sector

Strategically located in the Indian Ocean at the crossroads of international investments, linking Middle East, Asia and Africa, Mauritius has forged a strong reputation as a vibrant financial services hub with three decades’ track record in cross border investment and finance. Mauritius is recognised as an ideal financial centre of choice by a number of international investment funds, private equities and investment holdings largely due to its convenient time zone allowing trading with all major markets in a single business day and its developed business, banking and technological infrastructure. The strong and fast expanding presence of international law firms, corporate services providers, fund managers, global investment and wholesale banks as well as state of the art exchanges is testimony to this fact. 

As a stable and democratic country in Africa, the Mauritius International Financial Centre offers a suite of sophisticated products and services and possesses all the right ingredients which embolden the international community to use the jurisdiction as a financial centre. With a hybrid and transparent legal system, political and economic stability, robust regulatory framework, competitive operational costs, a vast network of bilateral treaties and a large pool of multilingual professionals, amongst others, the Mauritius IFC has carved out a distinctive place on the international arena. 

The legal framework for financial services in Mauritius can be consulted on

Find out more...

Relevant documents Banking Act 2004 Financial Services Act
Relevant institutions BOM FSC

Education Sector

One of the new sectors of growth identified by the Government is higher education where Mauritius can transform itself into an Education Hub. With its unique lifestyle, safe and pleasant living environment, its internationally recognised qualifications and diverse programme offerings, Mauritius is also becoming an attractive destination for international students.

Investment opportunities exist for the setting up of world-class international pre-primary, primary and secondary schools, boarding schools, polytechnic and training institutes, research centres, executive education institutions, and specialised institutions/university campuses offering courses in niche fields such as maritime, renewable energy, ocean economy, biotechnology, Artificial Intelligence, creative arts, high tech engineering, Fintech, cloud computing and robotics.

The incentives and applicable schemes for the education sector are:

  • Investment Certificate for eligible tertiary educational institutions (8 year tax holiday for new companies + other fiscal incentives)
  • VAT exemptions on construction of purpose-built building for the provision of tertiary education
  • Land conversion tax exemption for the construction of a purpose-built building for the provision of pre-primary, primary, secondary and tertiary education
  • Registration duty exemption on purchase of land and building to be used to provide primary, secondary and tertiary education
  • Investment Certificate/ Premium Investment Certificate

Energy Sector

Mauritius emits 0.01% of the global carbon dioxide emissions, and yet, the country is committed to holding to its international commitment of reducing by 40% its GHC emissions by 2030. To this end, the government has launched a multi-fold strategy aiming at increasing the contribution of renewable energy to 60% of the electricity mix by 2030; decarbonizing end-user sectors; increasing energy efficiency; promoting research, development, and innovation in the sector; and positioning Mauritius as a launchpad for renewable energies in the region and Africa.

In the past few years, over 100 MW of installed capacity of wind and solar farms have been commissioned. Government targets an additional installed capacity of renewable energy of 200 MW by 2025 and 435MW by 2030. The 2030 energy transition roadmap provides for an estimated investment of USD 1.35 billion in the sector by horizon 2030, encompassing generation from solar, wind, biomass, hybrid renewable systems as well as marine renewables.

Government plans to materialise its renewable energy target by commissioning facility scale renewable energy projects through a tender based approach, encouraging individuals, industries and business to generate electricity from renewable energy sources, accelerating the deployment of electric mobility, sustaining energy efficiency gains and positioning Mauritius as a regional innovative renewable energy hub.

Subsequently a wide array of opportunities avails to promoters in the sector supported by numerous incentives:

  • Eligibility for income tax deduction for individuals investing in solar generation
  • Annual allowance in respect of the capital expenditure incurred on acquisition of solar energy unit (100%), and on green technology equipment (50%)
  • Exemption from Interest derived by individuals and companies from debentures, bonds or sukuks issued by a company to finance renewable energy projects
  • Industrial users are eligible to produce up to 150% of their current electricity consumption with a buy back guarantee of MUR 4.20.
  • Renewable Energy projects undertaken on agriculture land benefit from land conversion tax exemption both upon acquisition and lease.
  • Solar PV equipment exempt from Custom Duty and VAT
  • Eligibility for premium investor certificate in innovative technologies for investments exceeding MUR 500 million (not applicable to tender based projects)

Furthermore, there are several dedicated schemes that can be consulted, and applied for, on, and on

Solar projects of an installed capacity exceeding 2MW warrant an Environment Impact Assessment (EIA). Projects of smaller capacity is considered on a case-to-case basis and may warrant an EIA.

Energy projects (including off-grid projects) are subject to licencing/clearances from the Utilities Regulatory Authority.

Find out more...

Relevant documents Mauritius Renewable Energy Agency Act 2015

Manufacturing Sector

Over the past decades, the manufacturing industry has played an instrumental role in the economic diversification and transformation of Mauritius.  Mauritius has earned a good name as a high quality and reliable supplier through continuous innovation in different sectors such as textile and apparel, agro-processing, seafood processing, jewellery, high precision and light engineering, gold refinery and diamond polishing, metal fabrication, printing and packaging, paints and chemicals. The manufacturing industry stands as a dynamic engine of growth with a GDP contribution of 13,2% in 2021 and provides employment to nearly 90,400 people. 

Mauritius is taking full advantage of preferential market access to export 2,500 product lines to 142 countries worldwide.  It exports manufactured goods mainly to Europe, the United States and South Africa.

Mauritius offers Preferential Market Access to the US market under the Africa Growth Opportunity Act; to the European Union under the interim Economic Partnership Agreement; to COMESA and SADC countries as well as to Indian Ocean Commission countries; to the African Continental Free Trade Agreement; to Pakistan and Turkey markets through the Preferential Trade Agreement and Free Trade Agreement; to Free Trade Agreement with China; and to the Comprehensive Economic Cooperation and Partnership Agreement with India.

The government provides several schemes for the manufacturing industry:Food Processing Scheme, High - Tech Manufacturing scheme, SME Participation in International Fairs Refund Scheme, Support for Trade Promotion & Marketing Scheme, Freight Rebate Scheme, and Export Credit Guarantee Insurance Scheme.

There are also fiscal incentives for the manufacturing sector:

  • 3 % corporate tax on profits derived from exports of goods
  • No import duties on equipment and raw material
  • No export duties in Mauritius
  • Investment Tax Credit of 15% per year (i.e., 45% over three years) for investment in high-tech manufacturing equipment
  • VAT on raw materials payable at customs clearance but reimbursable on exports
  • VAT on capital goods payable at customs clearance but reimbursable on next return
  • Double deduction in respect of qualifying expenditure on Research & Development until June 2027
  • 8-year income tax-holiday to promoters in eligible sectors
  • Double tax deduction in respect of expenditure incurred for market research and product development targeting the African market
  • Exemption from payment of land conversion tax for industrial purposes
  • Exemption from payment of Registration Duty and Land Transfer Tax for the purchase of immovable property for business purposes to promoters in eligible sectors
  • Incentives under the Export Development Certificate, the Investor’s Certificate and the Premium Investor Certificate

There are non-fiscal incentives too:

  • Acquisition of property for business purposes by a non-citizen is authorized
  • Streamlined procedures for the recruitment of expatriates and foreign labour with an 8-year work permit policy for expatriates in the manufacturing sector
  • No restriction on ownership: 100% foreign ownership allowed
  • No exchange controls: free repatriation of profits, dividends and capital
  • 20% Margin of Preference for locally manufactured goods for non-SMEs and up to 40% for SMEs
  • Subsidy of 50% of the Export Credit Insurance Premium
  • Accelerated depreciation of 50% on machinery, equipment and construction of industrial premises dedicated to manufacturing activities
  • Africa Warehousing Scheme

ICT/BPO Sector

The Information and Communication Technology / Business Process Outsourcing (ICT/BPO) industry represents a major driver of the Mauritian economy with a GDP contribution of 6.6% in 2021 and employing around 30,000 people. With some 850 ICT-BPO based enterprises, the country has one of the richest technology ecosystems in Africa that thrives on innovation and collaboration across sectors. Today, multinational companies and organizations may benefit from leveraging on the country not only as a hub for their global services delivery but also as an ideal location to access Africa, Asia and Europe. The country is moving towards the development of newer technologies such as Fintech, blockchain, cybersecurity, Artificial Intelligence and Internet-of-Things.

The ICT sector offers several opportunities of investment in high-end, value-added services with a global reach, leveraging the availability of skilled labour, the strong telecommunication infrastructure and the outstanding living and working conditions.

The following incentives are available:

  • Investment Certificate (Digital & Innovation Technology) to enterprises in eligible new, innovative, and strategic sectors
    • 8-year tax holiday
    • Exemption from payment of Registration Duty and Land Transfer Tax for the purchase of immovable property for business purposes
    • Payment of VAT on Plant, machinery, and equipment & Construction of purpose-built building and plant and equipment (excluding vehicles) for research and development
  • Premium Investor Certificate: negotiable incentives to companies investing at least MUR 500 million (around USD 11 million)
  • Innovator’s Occupation Permit: combined work and live permit for foreigners to allow innovative businesses to set up a business in Mauritius
  • Regulatory Sandbox License: offer the possibility for an investor to conduct a business activity for which there exists no legal framework, or adequate provisions under existing legislation in Mauritius
  • E-Commerce Scheme: 5-Year Tax holiday to a company domiciliating its electronic platforms and related ancillary activities in Mauritius
  • Rodrigues ICT-BPO Scheme:
    • A refund of 25% of the Training Costs for the training of new recruits from Rodrigues
    • A maximum refund of MUR 200,000 per annum on Marketing Costs incurred in relation to a maximum of 2 marketing programs involving air travel per year
  • National SME Incubator Scheme: to encourage the creation of innovative businesses, and funding to accredited incubators
  • Proof of Concept Scheme: to benefit from funding from the Mauritius Research and Innovation Council (MRIC) for developing innovative technology-based ideas for either new or improved industry-oriented products, processes or services.
  • Innovation and Commercialization Scheme: funding by the MRIC ranging from MUR 1 million to MUR 10 million to boost creativity, innovation and research
  • Innovation Property Box Scheme: 8-Year Tax Exemption to companies involved in innovation-driven activities for intellectual property assets which are developed in Mauritius
  • Research & Development Tax Incentives: accelerated depreciation of 50% in respect of capital expenditure incurred on R&D (investment cost is fully amortized in 2 years); and a double deduction in respect of qualifying expenditure on R&D.
  • Technology and Innovation Scheme: grant of up to a maximum of MUR 150,000 to companies wishing to continuously invest in technology and automated production capabilities.

The ICT-BPO sector is fully liberalised and unregulated, thereby requiring no particular permit or license to start operations in Mauritius, except for certain specific activities such as telecommunications, broadcasting and gambling. In case of the latter activities, applications shall be made to the relevant regulatory bodies, namely the Information and Communication Technologies Authority, the Independent Broadcasting Authority, and the Gambling Regulatory Authority for obtaining the required licenses prior to start of operations.

Health Sector

Over the recent years, the health care sector in Mauritius has risen in prominence. Efforts have also been geared towards creating an enabling business environment to cater for the needs of players in this specific industry, with an ultimate objective of positioning Mauritius as a competitive high-tech medical hub.

Health Care

Spending on the health care sector amounted to around MUR 26 billion in 2021, representing 5.6% of the country’s share of Gross Domestic Product. The sector grew by 4.6% during the corresponding year and on average, net spending in this sector has seen a year-on-year increase of around MUR 800 million. From an investment point of view, a 10-year average estimated at MUR 230 million was recorded.

From a healthcare perspective, Mauritius has a high prevalence of Non-Communicable Diseases (NCDs) amongst its population with over 60% of deaths attributed to cancer, diabetes, hypertension, and respiratory diseases.  Opportunities exist for investors to set up multi-specialty clinics in Mauritius to provide adequate treatment in these areas of predominant NCDs.

Life Sciences

The life sciences sector has also developed considerably since the promulgation of the Clinical Trials Act 2011 with five renown Clinical Research Organisations carrying out trials on various pathologies such as diabetes, cardiology, and HIV/AIDS.

Mauritius is also representative of a drug-naïve and multi-ethnic population, which are essential features required for clinical trials. Supplemented by the prevalence of diseases related to cardiology, oncology, lupus, dermatology and endocrinology, opportunities exist in setting up of a Clinical Research Organisation, carrying out pre-clinical trials and clinical trials, and setting up of Research Laboratories.

Medical Devices

Mauritius is gradually expanding the development of the medical devices sector. Mauritius manufactures some 5% of the global demand for catheters. There are currently 7 players present in this niche sector exporting stents and catheters, cardiovascular and oncology devices, orthopaedic and dental implants, silicone breast implants, urology and endoscopy devices, ophthalmic and eye warming devices. Since 2017, medical devices exports grew at a CAGR of 20.31%.

The medical devices industry provides opportunities in the manufacturing of prostheses, hearing aids and diagnostics equipment, amongst others.


Mauritius aims at positioning the pharmaceutical industry as a driver of growth, employment, and innovation, thus transforming it into a value-adding industrial sector. The country is a net pharmaceuticals importer and depends on external sources for supply to both the public and private healthcare institutions as well as retail outlets. In 2021, imports of pharmaceutical products were valued at around USD 217 million, whereas exports of same amounted to around USD 30 million.

Mauritius is currently promoting the setting up of biopharmaceutical manufacturing industries for the production of generics, veterinary products, vaccines and other therapeutics.


Economic players opting to explore opportunities in the healthcare and life sciences sector benefit from an investment certificate, which provides them with the following array of incentives:

  • 8-year tax holiday (New Companies)
  • Exemption from payment of Registration Duty and Land Transfer Tax for the purchase of immovable property for business purposes (New Companies)
  • Payment of VAT on Plant, machinery, and equipment & Construction of purpose-built building and plant and equipment (excluding vehicles) for research and development:
    • Zero-rated for provision of healthcare, nursing, and residential care services.
  • 5% Tax credit over 3 years in respect of capital expenditure incurred on new plant and machinery (manufacturing company only) until 30 June 2023.

Medical devices and pharmaceutical manufacturing industry are classified under the Premium Investor Scheme and are eligible for a wider range of incentives:

  • Premium investor certificate to all companies engaged in the manufacture of pharmaceuticals (i.e., tailor made incentives as per request from promoters)
  • 8-year corporate tax holiday
  • No registration duty or Land Transfer tax on purchase or lease of land or building
  • 3 % corporate tax on profits derived from exports of goods (after 8-year corporate tax holiday)
  • 30% margin of preference
  • No import duties on equipment & raw materials
  • VAT on raw materials is payable at customs clearance but reimbursable on exports
  • Accelerated depreciation of 50% on machinery, equipment and construction of industrial premises dedicated to manufacturing activities
  • Waiver on Building and Land Use Permit fees for construction of pharmaceutical and medical devices manufacturing factory
  • Full tax credit on the costs of acquisition of patents
  • Refund of 60% on Air Freight Cost for export to Africa (including Madagascar), Australia, Canada, Europe, Japan, Middle East countries and USA
  • Refund of 25% on Basic Freight Cost (the maximum of USD 300 per 20T-feet container and USD 600 per 40T-feet container) for 47 ports in 19 countries in Africa

What investors think

Investors were upbeat about the Mauritius's growth prospects and the government's vision on where it wanted to go. Sectors most cited were logistics, ICT/BPO and real estate.

Why invest in the country?

Mauritius offers the following main advantages to investors:

Conducive Business Environment

  • Corporate income tax at a rate of 15% in general
  • Companies engaged in export of goods are taxed at the rate of 3% on the chargeable income attributable to exports
  • No foreign exchange controls
  • 100% foreign ownership
  • No capital gains tax, dividend and interest withholding tax, or share transfer tax
  • Free repatriation of profits, dividends, and capital
  • No estate duty, inheritance or wealth tax

Smart Brand of Fine Professionals

  • Availability of highly qualified professionals
  • A multilingual workforce, with English and French being the main business languages

Modern infrastructure with state-of-the-art technology

  • High bandwidth connectivity with Europe, Asia and Africa
  • State-of-the-art fixed and mobile telephone network
  • Well-developed physical infrastructure
  • Fully serviced business and industrial parks

Legal Maturity

  • Hybrid legal system
  • A set of innovative and modern legislation and regulations
  • Adherence to international initiatives to combat money laundering and terrorism funding
  • A high degree of confidentiality enshrined in Mauritian laws

Awards and Accolades

Mauritius is first in Africa in a number of International Benchmarks:

  • Forbes Survey of Best Countries for Business
  • Economic Freedom of the World (Fraser Institute)
  • Global Competitiveness Index
  • World Bank Doing Business
  • Mo Ibrahim Index of African Governance
  • The Economist Intelligence Unit’s Democracy Index
  • Index of Economic Freedom (Heritage Foundation)
  • International Property Rights Index
  • Global Innovation Index
  • Good Government Index (Chandler Institute of Governance)
  • Global Free Zones of the year (FDi Intelligence)
  • Work from Wherever Index (Kayak)
  • Democracy Index (The Economist Intelligence Unit)
  • Social Progress Index
  • Productive Capacity Index
  • Global Cybersecurity Index
  • Tax Efficiency Index
  • Africa Wealth Report (Henley & Partners) 

Country data

Official name Republic of Mauritius
Country area 2,040 km2
Capital city Port-Louis
Population Approx. 1.3 milion
Administrative regions Port-Louis, Pamplemousses, Riviere du Rempart, Flacq, Grand-Port, Savanne, Black River, Moka, Plaine-Wilhems
Local currency Mauritian Rupees (MUR)
Exchange rate 1 EUR = MUR 49.50
[as at 06.01.2022] 1 USD = MUR 43.85
1 GBP = MUR 59.26
1 AUD = MUR 31.39
Official language(s) English
Other national language(s) French, Mauritian Creole
GDP per capita 8,812 USD (2021)

Map of Mauritius

last update on: 21/4/2023