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Beyond offering an attractive fiscal package to domestic companies (Personal Tax, Corporate Tax and VAT harmonized at 15%), Mauritius also offers several specific benefits to international manufacturing companies to set up production units locally. These benefits include:

Fiscal Incentives

  • 8-year income tax-holiday for companies engaged in the manufacturing of pharmaceutical products, medical devices and high-tech products
  • 3 per cent corporate tax on profits derived from exports of goods
  • No import duties on equipment and raw material
  • No export duties in Mauritius
  • VAT on raw materials is payable at customs clearance but reimbursable on exports
  • Investment tax credit of 15 % on new plant and machinery from July 2020 to 30 June 2023 (to be effective as from promulgation of Finance Act 2020/2021)
  • Accelerated depreciation of 50% on machinery, equipment and construction of industrial premises dedicated to manufacturing activities
  • Waiving of Registration Duty and Land Transfer Tax on the transfer of a building or land earmarked for the construction of a building, to be utilised primarily for  qualifying high-tech manufacturing activities
  • Accelerated depreciation of 50 percent per annum on capital expenditure incurred on R&D
  • Double deduction in respect of qualifying expenditure on R&D until income year 2021-2022
  • Double deduction for the acquisition of patents and franchises
  • Waiver on fees related to the Building and Land Use Permit (BLUP) for construction of pharmaceutical manufacturing factories

Preferential Market Access

  • Preferential market access to major trade blocs namely, SADC, COMESA, IOC, AGOA, IEPA and Free Trade Agreements with Pakistan and Turkey

Export Incentives

  • Refund of Basic Sea Freight Cost to the maximum of USD 300 per 20-feet to 45 major African regional ports in 18 countries
  • Support to Trade Promotion & Marketing Scheme: Refund of 40% of Air Freight Cost for exports of textiles and apparels, jewellery, medical devices, fruits, flowers, vegetables and chilled fish to Europe, USA, Japan, Australia, Canada and the Middle-East

Business Environment

  • Modern infrastructure for setting up factories
  • Modern freeport and logistics facilities
  • Sea and air connectivity through major shipping lines and airlines, respectively
  • Adaptable and bilingual work force
  • Streamlined procedures for the recruitment of expatriates and foreign labour with an 8-year work permit policy for expatriates in the manufacturing sector
  • Acquisition of property for business purposes, by a non-citizen investor, is authorised

Availability of Industrial Premises

Landscope Mauritius offers industrial premises for long-term lease/ sale through the following industrial development projects:

  • Riche-Terre Business & Industrial Park
  • La Tour Koenig Industrial Estate
  • Rose-Belle Business Park (comprising the Pharmaceutical Village)
  • Cote d`Or City
  • Industrial Buildings in Riviere du Rempart, Beau-Vallon, Bambous.