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Regeneration of Port Louis under the National Regeneration Programme

The area regeneration plan of City of Port Louis has been approved by the Economic Development Board pursuant to regulation 20B (7)(a) of the Economic Development Board (Smart City Scheme) Regulations 2015, as amended.

The area described hereunder has been declared as a Special Development Area under the National Regeneration Programme.


North East

Starting from Quay D Roundabout, the boundary runs towards the East along Military Road up to its end towards Boulevard Victoria;



From the last-mentioned point, the boundary runs southerly along Boulevard Victoria to its junction with Mahatma Gandhi Street; thence along an imaginary line up to the ridge of Spear Grass Peak;



From the last-mentioned point, the boundary runs in a general westerly direction along the ridge of Signal Mountain (behind Marie Reine de la Paix) to an imaginary junction with Maupin Street; thence runs North West along Maupin Street up to Caudan Roundabout on the Dual Carriageway (M1); thence generally West along Pagoda Street up to the end of Robert Edward Hart Gardens; thence along the boundary of Western Cemetery and along its prolongation to the seashore;



From the last-mentioned point, the boundary runs generally North along the seashore; thence westerly along Marine Road; thence along Approach Road up to the starting point.


The area regeneration plan stated hereinbefore is valid for a period of two (2) years ending 9 July 2021.

A person intending to carry out works in the special development area, including works in the public realm, must make an application to the Economic Development Board for a registration certificate as NRP Developer.


Projects submitted under the National Regeneration Programme must pay special attention to:

  1. complementary and integrated development projects privileging mixed-use development projects which contribute to the revitalisation of the city centre areas by redeveloping vacant and derelict sites and projects which mutually complement to the economic livelihood and attractiveness of the Port Louis as an iconic liveable development area for leisure and business
  2. design for a liveable and sustainable inner city by capitalising on the natural advantage of the city by integrating the mountains, the traditional core and the waterfront to improve the identity and image of the city centre as place providing a pleasant live-work-play experience in all aspects
  3. enhancing the city centre’s image and identity by introducing high standards of building design, reduced urban sprawl and carbon footprint and improvements to the public realm
  4. encouraging iconic transit-oriented developments and projects that enable a more efficient parking management and usage of public transport amenities, highway infrastructure, pedestrian plazas and esplanades
  5. the protection of buildings of architectural/ historic interest, identification of conservation areas, adhering to the planning policy guidelines and imposed restrictions by the buffer zones for National Heritage sites such as the Aapravasi Ghat, protection and preservation and integration of building of architectural, historic, religious or cultural interest such as the Granary, preservation of urban parks and gardens of historic significance
  6. an emerging demand for high-rise apartment blocks as a common feature in the urban landscape to service growing demand from professionals and retirees who desire shorter journeys to work and a better work-life balance
  7. recent development trends in order to improve the older parts of the core area of Port Louis where there is a lack of landscaped areas and greeneries, poor pedestrian facilities, congested streets, shabby conditions of many buildings, fronting streets jammed with traffic
  8. efforts required to retain and preserve buildings that reflect the history of Mauritius as well as the general ambiance of the locations in which they stand.


Incentives provided to NRP developer:

An NRP developer issued with a registration certificate will be provided the following incentives:

  1. fully recover VAT paid on buildings and capital goods for a period not exceeding 2 years from date of registration certificate
  2. where an NRP developer submits a return under the VAT Act and the excess amount includes input tax on buildings and capital goods, the company may, in that return, make a claim to the Director-General of the MRA for a repayment of the amount of input tax allowable in respect of the buildings and capital goods
  3. by way of a deduction from its income tax otherwise payable in respect of the year of investment and for each of the 2 subsequent income years, a tax credit of an amount equal to 5 per cent of the value of capital expenditure as may be approved by the EDB and subject to the approval of the Ministry of Finance and Economic Development –

a. the tax credit shall be granted in respect of capital expenditure incurred in 2 succeeding income years as from the date of the registration certificate;

b. where the deduction in respect of an income year exceeds the amount of income tax otherwise payable for that income year, the excess may be carried forward to the         following income year;

c. no deduction in respect of a capital expenditure can be carried forward beyond a period of 10 consecutive income years following the income year in which the capital          expenditure was incurred.

  1. Where an NRP developer imports any dutiable goods, other than furniture, to be used in infrastructure works and construction of buildings, no customs duty shall be paid on those goods
  2. Where an NRP developer imports furniture in such condition that it would require further processing resulting into value addition of at least 20% of the c.i.f value at import, no customs duty shall be paid on the furniture
  3. Where a NRP developer has incurred capital expenditure on approved renovation and embellishment works in the public realm, a deduction of the capital expenditure so incurred will be allowed from its gross income in the income year in which expenditure is incurred
  4. Income derived by an NRP developer from an activity relating to smart parking is exempt from income tax under the Income Tax Act provided the period of exemption does not exceed 5 years starting from the income year in which the company starts its operations.
  5. Income derived by an NRP developer from an activity relating to rental of new space for cultural purposes or to artists is exempt from income tax under the Income Tax Act provided the period of exemption does not exceed 2 years starting from the income year in which the company starts its operations.