Skip Navigation

Languages Available

  1. English
  2. Français
  3. 中文

Government of Mauritius

Quick Links

Bookmark and Share Print this page

Running your business

Leasing a business space

Several business parks, located in strategic places are available in Mauritius.  These parks provide modern office amenities to suit specific needs as well as with catering services amongst others.

A Non-Citizen investor can lease properties in Mauritius for carrying business activities. An application in that respect should be made to Board of Investment (BOI) or to the Prime Minister's Office (PMO) if the lease of the immovable property is for a period exceeding 20 years. No authorisation is required if the lease period is less than 20 years.  Refer to the guidelines for more information.

Acquiring and registering property

Acquiring property for business purposes

A non-citizen can hold/purchase/acquire an immovable property in Mauritius provided approval is sought from the PMO. A non-citizen registered as investor can seek approval from the BOI. Refer to the guidelines for more information.

Read more

A non-citizen who wishes to hold/purchase/acquire immovable properties in Mauritius shall make a written application to the Prime Minister. The following documents (where applicable) shall be attached to the application.

  • The precise location of the property;
  • A site plan showing its extent and precise location;
  • The nature of the interest intended to be purchased or otherwise acquired or held;
  • The reasons for which the application is made;
  • Such other information as the Minister may require.

On receipt of an application the Minister may issue to the applicant a certificate authorising him/her to purchase, acquire or hold the property, subject to such terms and conditions as the Minister may impose.


 Registering Property

Mauritius has a deed system whereby the notary has the legal obligation to draft the property deed, ensure that the property is free from any encumbrances and all documents are in order. The buyer can choose any notary of his/her choice.

Read more

The following taxes and duties are applicable:

 Taxes and Fees Rate
Registration Duty Payable by purchaser 5% of the transaction value
Land Transfer Tax Payable by vendor 5% of the transaction value
Notary fees Scalable up to a maximum of 2% of the transaction value






  1. Registration of transactions involving a warehouse or high-tech manufacturing activities as approved by the Board of Investment are exempted from payment of registration duty and land transfer tax.
  2. There are other cases where the land transfer tax and registration duty are exempted.  Please refer to the 8th schedule of the Land (Duties and Taxes) Act 1984 and (S27) of the Registration Duty Act 1804.


Acquiring shares in another company

No authorisation is required for a non-citizen to:

  • Hold, purchase or acquire and sell shares of companies which do not own immavable properties
  • Deal with shares or other securities of a company who is desirous of being admitted for quotation on the Official List of the Stock Exchange through a public issue, offer for sale of shares and
  • Do private placement of shares.

Starting a construction

A Building and Land Use Permit (BLUP) from the relevant Local Authority is required before starting a construction.

Read more

Pre-construction checklist

  • Where a plot of land is classified as agricultural land and it is proposed to be used for non-agricultural purposes, an application for a Land Conversion Permit should be made to the Ministry of Agro Industry and Food Security.
  • For some specific projects, an Environment Impact Assessment (EIA) or a Preliminary Environmental Report (PER) is required from the Ministry ofSocial Security, National Solidarity and Environment and Sustainable Development. The list of undertakings requiring an EIA or PER licence is available in the Environment Protection Act 2002.

Application for a Building and Land Use Permit (BLUP)

  • An application for a BLUP should be made to the respective local authority
  • For construction above 150 m2 of floor area, application is made online by the principle agent, who is either a registered engineer or a registered architect.  Refer to the Guidelines for more information
  • Upon receipt of a complete application, an effective date is issued and the BLUP is determined within 14 working days.  The fees are as follows:
    • The BLUP Processing Fee is MUR 500
    • The BLUP  fees are  based on land area
MUR 10 Per m2 for areas of 250 m2 or less
MUR 20 Per m2 for areas of 251 sq. m to 500 m2
MUR 50 Per m2 for areas of  more than 500 m2




  • Local Authorities would automatically seek clearance from the Utilities (Central Water Authority (CWA), Central Electricity Board (CEB) and Wastewater Management Authority (WMA) for plan approval. Public Utilities would provide the clearances to Local Authorities within 5 days included in the 14 days. 
  • The fees for the plan approval from utilities are as follows:
    • CWA: MUR 250
    • CEB: MUR 375
    • WMA: MUR 800

Note: It is advisable that a clearance from the Mauritius Fire and Rescue Services (MFRS) is sought prior to start of construction to ensure adherence to safety guidelines.

Post construction: Once construction is completed

  • The Local Authority needs to be notified of completion of construction.
  • A Compliance Certificate is issuedwithin 5 days by the Principle Agent
  • An Occupation Certificate is issued within 5 days following submission of the Compliance certificate to the Local Authority.
  • The applicant should request for a fire certificate from the Mauritius Fire and Rescue Services (MFRS) and guidelines are available. Fees payable for the issue of the Fire Certificate are as follows:
    1. MUR 1100 (Up to 2000 m2)
    2. MUR 1650 (above 2000 m2)


Connecting to utilities

Electricity Connection

Application for connection to the electricity grid is made either through email or to any customer walk–in service of the Central Electricity Board (CEB). Documents required and fees for commercial and industrial buildings are available on the CEB’s website under the tab 'customer services'.

Read more

Note: The cost of extension of high tension networks for commercial projects is shared equally between the promoter and CEB. For industrial development, the customer may apply for a refund to the CEB after settlement of the project estimates.  Please contact the CEB for more information. There is no processing fees for new application in respect of all categories of customers including domestic customers, but excluding parcelling of land and Property Development Schemes projects.


Water Connection

Application to connect to the water network is made at the Central Water Authority (CWA) through a customer walk-in service. The list of documents required and fees for connection is found online. Water connection is established within 10 working days.

Wastewater Connection

Application is made online to the Wastewater Management Authority (WMA) and the following documents should be uploaded: Applicant ID card, CWA Invoice, Title Deed, Site/ Location Plan, Building Permit (optional) and Agreement Papers (if any). Sewer connection is completed within 30 days and any sewer connection costing below MUR 175,000 is conducted free of charge, as per the Wasterwater Free House Connection Policy.

Note: House connection include connecting public, private, religious, commercial and industrial premises with the existing Wastewater Network.

Recruiting workforce

Employers can recruit both local talents and foreign nationals to work in their businesses. Employers can either post an advertisement in local press or specialised website or use the expertise of recruitment agencies. Further information on the labour market and labour laws can be consulted on the following link.

Read more

Recruitment agencies

Advertisement of posts in specialized websites or newspapers

  • Running adverts in local newspapers and specialised websites are popular ways of attracting potential employees.
  • Employers can also post job adverts on, which is a specialised website managed by the Ministry of Labour, Industrial Relations and Training.

Recruitment of foreign nationals


Paying taxes and other social contributions

The Mauritius Revenue Authority (MRA) is responsible for the collection of taxes in Mauritius. The income year spans from 1 July to 30 June of the next year. Both individuals and companies (including any other taxable corporate body) are taxable at a single rate of 15%. The Value-Added Tax is at a rate of 15%.  The outline of the tax system in Mauritius, prepared by the MRA provides more information on the tax system.

Read more

Tax residency

As per the Income Tax Act, an individual is “Resident” in Mauritius if he has his domicile in Mauritius unless his permanent place of abode is outside Mauritius. An individual would also be considered as resident if the latter has been present in Mauritius for a period of 183 days or more in an income year or has been present in Mauritius for an aggregate period of 270 days in an income year and the 2 preceding income years. Please refer to the link for further information.

Corporate tax Returns

All corporate tax returns have to be submitted electronically. Guidelines are available on the website of the MRA.

Value Added Tax Returns

Companies can submit their VAT returns online and the MRA has introduced an automatic VAT refund to reduce repayment time.

Payment of social contributions

Employers are required to contribute to the National Pension Scheme, the National Savings Fund and a Training levy aggregating to 10%, payable to the Ministry of Social Security, National Solidarity and Environment and Sustainable Development. The applicable rates are as follows:

Contributions and social charges Rates
National Pension Scheme Employer: 6%     Employee: 3%
National Savings Fund 2.5%. 
Training levy 1.5%
Contribution to CSR 2% on chargeable profits

(Source: Ministry of Social Security, National Solidarity and Environment and Sustainable Development and MRA, 2017)


Trade fees and annual Registration fees

Payment of Trade fees

A trade fee is payable to the Municipal or District Council most relevant to the location of the business premises within 15 days after start of the activities.

Read more

Trade fees can be paid either twice a year or on a yearly basis to the local authority.  Online payment is possible on the portal of the Local Authorities of Mauritius.  In order to avail of the e-service, economic operators have to register for e-payment facility with the Council. The registration form is available at the Public Health Department (Licence Section) or may be downloaded

Over the counter payment of trade fees facilities are available at the respective the local authority. Starting on January 2017, all businesses whose trade fees are less than MUR 5,000 are exempted from payment of trade fees for a period of 3 years.


Annual registration fees

Businesses registered with the CBRD should pay a yearly registration fee to remain in the registry.  Payment of registration fees for companies, commercial “sociétés”, limited partnerships and foundations must be effected on a yearly basis as from 3 January to 20 January inclusively. After the 20 January, a higher rate is applicable. Online payment facilities are available on the CBRIS platform.

Import and export goods

Mauritius has streamlined its tariffs and undertaken meas­ures to simplify cross-border trading. 53% of the tariff line do not require an import/export permit.  89% of the tariff lines in Mauritius are zero rated.

Application for an import and an export permit is made online through the TradeNet which is a single platform that allows the submission of applications for import and export permits and receive clearances from Other Government Agencies (OGA). More information on import and export procedures are available on the following link.

Financing your Activities

A list of commercial banks operating in Mauritius is available on the website of the Bank of Mauritius.

There are also Business Development Programmes that are available.

Information for businesses willing to be listed on the Stock Exchange of Mauritius (SEM) are available via the following link.

Dispute Resolution

The Government of Mauritius partnered with the Investment Climate Facility for Africa for the setting up of an E-judiciary system in 2013 which offers electronic case management and reporting as well as an electronic filing system.

Access to dispute settlement by investors has also been facilitated with the establishment of a Commercial Division of the Supreme Court.

The International Arbitration Act was introduced in 2008. The country is established as an international arbitration centre since July 2011.

Enabling Legislations