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

  • 8-year income tax-holiday for companies engaged in the manufacturing of pharmaceutical products, nutraceuticals, medical devices and high-tech products (Electronics, High precision components, Optical products, OEM, Technical textiles).
  • Preferential market access.
  • 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.
  • Modern infrastructure for setting up factories.
  • 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.
  • Sea Freight Rebate Scheme: Exporters are eligible for a refund of 25% of the basic freight cost to a maximum of USD 300 for 20T-feet container and USD 600 per 40T – feet to 45 eligible African regional ports including South Africa and Madagascar.
  • Trade Promotion and Marketing Scheme (TPMS) allowing 40% refund in air freight cost for exports of textiles and apparels, jewellery, medical devices, fruits, flowers, vegetables and chilled fish to Japan, Australia, Canada and the Middle East.
  • The investment tax credit of 15% is extended to all manufacturing companies over 3 years.
  • Accelerated depreciation of 50% on machinery, equipment and construction of industrial premises dedicated to manufacturing activities.
  • Acquisition of property for business purposes, by a non-citizen investor, is authorized.
  • 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.
  • Accelerated depreciation of 50% 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.
  • Exemption from payment of Land Conversion tax for the setting up of industrial enterprises.
  • 50% refund on the costs of certification, testing and accreditation of local laboratories.
  • Extension of the Export Credit Insurance Scheme to cover all exports.