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Mauritius offers a number of benefits to international manufacturing companies to set up production units locally.  These benefits include:

  • Preferential market access through COMESA, SADC, EPA, AGOA, GSP, IOC, Turkey FTA & Pakistan FTA  
  • No import duties on equipment and raw materials
  • No export duties
  • VAT on raw materials is payable at customs clearance but reimbursable on exports
  • Streamlined procedures for the recruitment of expatriates and foreign labour with an 8-year work permit policy for expatriates in the manufacturing sector
  • Sea freight rebate scheme: Refund of 25% of the Basic Freight Cost to a maximum of USD 300 per 20-feet container and USD 600 per 40 –feet container exported to 45 eligible ports in Africa including Madagascar and Reunion.
  • Investment Tax Credit for investment in high-tech manufacturing equipment
  • Speed to market scheme allowing 40% refund on air freight costs incurred on exports of textiles and apparels, fruits, flowers, vegetables and chilled fish.
  • Accelerated depreciation on machinery, equipment and construction of industrial premises dedicated to manufacturing activities
  • Acquisition of property for business purposes, by a non-citizen investor, is authorised
  • Duty-Free and VAT free on goods and equipment imported into Freeport zones
  • Exemption from corporate tax
  • No Registration Duty and Land Transfer Tax on any transfer of a building or land earmarked for the construction of a building, to be utilised for setup of qualifying high-tech manufacturing activities
  • 3 per cent corporate tax on profits derived from exports of goods
  • 8-year income tax-holiday for companies engaged in the manufacturing of pharmaceutical products, medical devices and high-tech products
  • Tax Incentives for Research and Development (R&D)
  • Accelerated depreciation of 50 percent per annum on capital expenditure incurred on R&D
  • Companies can claim a double deduction in respect of qualifying expenditure on R&D until income year 2021-2022