about-icon India - Mauritius

Doing Business in Mauritius

Doing Business in Mauritius

Mauritius is among the most open, competitive and lowest tax economies in the world. Mauritius has a liberal investment policy. The foreign investor is allowed to invest in any sector of the economy subject to the provisions of the Non Citizen Property Restriction Act, 1975 which generally restricts non-citizen from acquiring real estate. However, through the Integrated Resort Schemes (IRS) and Real Estate Scheme (RES), non-citizens can acquire luxury villas/property and gain resident/citizen status in Mauritius subject to conditions.

Mauritius has removed significant foreign investment barriers by lowering taxes, simplifying administrative procedures, keeping interest rates low, investing in education and training and by lowering trade barriers and maintaining the preferential access on the main markets. Business activities are allowed to start within 3 working days on the basis of self adherence to comprehensive guidelines and the authorities may check for compliance by exercising ex-post control. One shareholder company is permissible under local laws. Registration of firms, except those dealing in financial services, need to be done only with the one body-the Registrar of Companies. For operation in financial services, the approval of Financial Services Commission (FSC) and/or the Central Bank, the Bank of Mauritius (BOM) is required. The BOM is responsible for the licensing, regulation and supervision of the banking sector whilst the Financial Services Commission is responsible for the non-banking sector.

The economic policies of Mauritius are geared towards the creation of a stable economic environment and have placed significant emphasis on encouraging investment. Exchange Controls are removed. There is neither capital gains tax nor tax on dividends. Estate duty is absent and free repatriation of profits is allowed. 100 per cent foreign ownership is permitted and there is no requirement of minimum foreign capital. Taxation regimes are simplified and 15 % flat rate of tax exists.

Mauritius has preferential trading arrangements with EU under Cotonou Agreement; with the US under Africa Growth and Opportunity Act (AGOA); with the African countries under the Southern African Development Community (SADC) and the Common Market for Eastern and Southern Africa (COMESA) amongst others.

Mauritius is diversifying its economic base by actively promoting emerging sectors. As a result more investment opportunities are available in various sectors like Agro industry, Land-Based Oceanic Industry, Renewable Energy Sector, Seafood Industry, Jewellery, Manufacturing Industries, Textile & Apparel, Construction & Public Works, Environmental Services, Information & Communication Technology Cluster, Logiostics & Distribution Sector, Medical Services, Tourism, Property Development amongst others.

For more details, please contact :


Central Statistical Office

https://statsmauritius.govmu.org/ Central Statistical Office

Bank of Mauritius

https://www.bom.mu/ Bank of Mauritius

Economic Development Board

https://www.edbmauritius.org/ Economic Development Board

Financial Services Commission

https://www.fscmauritius.org/Financial Services Commission

Mauritius Chamber of Commerce and Industry

https://www.mcci.org/ Mauritius Chamber of Commerce and Industry

Business Mauritius

https://www.businessmauritius.org/ Business Mauritius

Ministry of Commerce and Consumer Protection

https://commerce.govmu.org/ Ministry of Commerce and Consumer Protection


Go to Navigation