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Mauritius

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List of incentives available in this location for quick easy reference below.

Incentives

Table key

  • Incentive offered
  • Incentive not offered
  • Did not submit information
Cash grants/incentives
Tax exemptionsMore [+]Less [-]
  • Corporate tax is 15%.
  • Value added tax is 15%.
  • Personal income tax rate is 15%
  • Tax free dividend
  • No capital gains tax
  • 100% ownership with harmonised corporate exemptions from customs duty on equipment
  • Free repatriation of profits, dividends and capital
  • No minimum foreign capital required
  • 50% annual allowance on declining balance for the purchase of electronic and computer equipment
Property assistance / other fiscal incentiveMore [+]Less [-]
  • A non-citizen investor may hold, purchase or acquire property in Mauritius with the prior approval of the Prime Minister’s Office. However, the approval of the Prime Minister is not required when an investor holds a certificate from the Board of Investment to acquire immovable property.
  • To facilitate investors who are setting up, Government provides for infrastructure and business parks.
Training and labor market assistanceMore [+]Less [-]

The Human Resources Development Council (HRDC) Training grant scheme -Employers contributing to the HRDC levy of 1.5 % can recover up to 60% of training costs.

Pre-Operational Training Incentive (POTI) Scheme - encourages investment in emerging sectors which requires a relatively high level of initial skills. Under this scheme the HRDC provides an advance equivalent to 50% of the estimated qualifying training costs during the first year of operation.

Placement for Training Programme - addresses skills mismatch through funding of company placements and work-related training to unemployed resources. The scheme pays 50% of the monthly stipend of each trainee and contributes to a part-payment of up to 60% of the training expenses incurred by the employer.
Loan guarantees, cheap loans or finance
Exemptions from regulationsMore [+]Less [-]
  • Tax sparing credits are available. Under this regime, the foreign sourced income may benefit from a tax credit of 80% of the normal tax rate of 15%. Thus the effective tax rate in Mauritius would be reduced to 3%
Target sectorsMore [+]Less [-]
  1. Services sector (Financial services & ICT/BPO)
  2. Manufacturing
  3. Hospitality , Real Estate and Property Development
Sectors specific incentivesMore [+]Less [-]

Companies in the Global Business benefit of the following fiscal advantages :

  • Uniform tax rate of 15% as provided for under the Income Tax Act 1995 but after application of an automatic tax credit of 80% due to the foreign nature of the income, this rate is reduced to 3%.
  • Benefits from Double Taxation Agreements
  • Corporation is tax exempt and it cannot avail of double taxation relief under the tax treaties in force in Mauritius.
  • Other Fiscal Incentives
  • No withholding taxes on dividends paid out of income from approved global business activities
  • No withholding tax on interest
  • No capital gains tax
  • No estate duty or inheritance tax payable on the inheritance of shares in a global business entity

ICT-BPO:

  • Connectivity on the SAFE optical cable and forthcoming SEACOM cable
  • Reliable and modern electricity network
  • Quality of Life and cultural compatibility
  • Network of Double Taxation Avoidance Treaties (DTAs)
  • Data Protection Act in force.
  • Free repatriation of profits, dividends and capital

Sponsorship

If you are the authorised promotions agency for Mauritius and would like to have your location highlighted on fDi Atlas, you can contact our sales team on + 44 (0) 207 775 6667 or contact us here.