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Government of Mauritius

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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
  • Freight rebate scheme of USD 300 for 20” container to major African regional ports
  • Investment Tax Credit Scheme for investment in high-tech equipment, in targeted sectors
  • 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

New measures as announced in the Budget Speech 2016-2017

  • The minimum investment eligibility requirement pertaining to investment tax credits granted for the acquisition of new plants and machinery has been waived. Moreover, the investment tax credit, applicable for a period of 3 years, has been increased from 5% to 15% for manufacturers of textiles, wearing apparels, ships and boats, computers and pharmaceuticals. This represent 45% of capital expenditure incurred on new plants and machinery over 3 years until the 2019/2020 financial year.

  • The export turnover eligibility criteria for the Manufacturing in the Freeport Scheme  has been reviewed, whereby the manufacturing enterprise 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.



Quick Facts

  • GDP contribution: 14.8% ( est.2015)
  • No. of players (large establishments): 284 EOEs & 350 DOEs
  • Total employment: 111,700 (est. 2015)

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