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E-Commerce Scheme

E-Commerce Scheme Guideline

The e-Commerce scheme allows the possibility for global e-Commerce operators to consider domiciliating its electronic platforms and related ancillary activities in Mauritius. The scheme provides a tax holiday of 5 years to e-Commerce operators in line with the Global Headquarters Administration Licence Scheme subject to substance provisions. It provides e-Commerce operators with the comfort of a favourable business regime, scalable location of choice for innovation, digital business and internet entrepreneurship.


An e-Commerce operator which satisfies conditions as listed in the e-Commerce guideline shall be eligible to apply for an e-Commerce certificate.


Consult the guideline to apply for the e-Commerce scheme.

Mode of Application

An applicant for an e-Commerce certificate should submit his application with a detailed business plan and other relevant documents on, and should his application be approved under the e Commerce Scheme, he should present the original documents to the Economic Development Board to obtain the certificate.



Download the E-Commerce Scheme Guideline