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Government of Mauritius

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Manufacturing

Investment Opportunities

The manufacturing sector of Mauritius has evolved into a technology intensive sector and offers investment opportunities in:

  • Food processing & Packaging
  • Textiles & Technical Textiles
  • Precision Engineering & Watchmaking
  • Medical Devices & Pharmaceuticals
  • High-end jewelry & Diamond Processing

Attractiveness of Mauritius as a Manufacturing Base -  Current Incentives Prevailing

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 material
  • 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, in targeted sectors (incl. pharmaceuticals, textiles, apparels etc.)
  • Speed to market scheme allowing 40% refund on air freight costs incurred on exports of textiles and apparels, jewellery, medical devices, 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 authorized
  • Manufacturing in the Freeport Scheme; The Freeport legislation in Mauritius provides a package of fiscal and non- fiscal incentives to Freeport companies proceeding with a manufacturing activity to supply mainly the African market. The fiscal incentives include:
    • Duty-Free and VAT free on goods and equipment imported into Freeport zones
    • Exemption from corporate tax

Moreover, the manufacturing enterprises operating in the Freeport should export its manufactured goods to the extent of at least 95 per cent of its annual turnover, of which at least 50 per cent shall be exported to Africa.

New incentives for the Manufacturing sector announced in the Budget 2017/2018

  • 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 

 

 

Quick Facts

  • GDP contribution: 13.9% (2016)
  • No. of players (large establishments): 280 EOEs & 300 DOEs
  • Total employment: 98,700 (2016)

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