Mauritius: Premium Opportunities for Savvy Investors

Port Louis Illuminated

A Premium Investment Destination

  • Key platform & springboard for investment in Africa, Asia and Internationally;
  • Thriving economy, business friendly, ranking 13th globally and 1st in Africa in the World Bank's Doing Business Report 2020, most successful in good governance in Africa
  • Modern & best practice regulatory regimes; Welcome foreign investors & expertise
  • Favourable and special market access to Africa, Asia, Europe & USA (bilaterals protocols & treaties)
  • International airport, 24/7 operations, best airport of the Indian Ocean,
  • 25 international airlines, daily direct flights & connections to around 40 major cities across Europe, Africa, Asia, Australia and the Middle East
  • Economic Development Board (edbmauritius.com) facilitates and fast-tracks procedures

Foreign investors benefitting from Government of Mauritius incentives in a wide variety of economic sectors to suit their objectives and risk appetite, principally:

  • renewable energies
  • financial services
  • agribusiness
  • ICT-BPO
  • Hospitality
  • life sciences
  • education
  • healthcare
  • the ocean economy
  • manufacturing
  • logistics and Freeport
  • the film industry
  • seafood products
  • aquaculture; and
  • the stock exchange

Strategically located at the crossroads of Africa, Asia and Europe, Mauritius implemented a series of business facilitation measures and Schemes, most common being investment in luxury residential properties, others as follows:

  • Investment in luxury residential properties (PDS scheme)
  • SME Refund Scheme for participation in export promotion events
  • Speed-to-Market Scheme
  • Export Credit Insurance Scheme
  • Freight Rebate Scheme
  • Mauritian Diaspora Scheme
  • Regulatory Sandbox Licence and
  • Film Rebate Scheme.

Mauritius Fiscal incentives:

  • Corporate tax:15%
  • Income tax (personal tax): 15%
  • Value-Added Tax (VAT): 15%
  • Corporate Social Responsibility (CSR tax): 2% on book profits
  • Land Transfer tax: 5%
  • No capital gains tax
  • No inheritance tax on property
  • No wealth tax or Impôt sur la Fortune (ISF) (PDS acquisition)
  • No withholding tax on interest and dividends
  • Exemption from customs duty on equipment
  • Free repatriation of prots, dividends and capital
  • Non-Double Taxation Agreements (DTAs) with 46 countries

For more details, visit the EDB website: www.edbmauritius.org