Smaller Default Larger

export enterprise schemeThe Export Enterprise Certificate is granted to export oriented enterprises which export their entire production, although authorisation to sell a small percentage on the local market (10% to 20%) may be obtained, depending on the nature of the industrial activity.

Qualifying Activities

• All manufactured goods for exports.
• Produce of deep sea fishing (including fresh or frozen fish).
• Printing and publishing as well as associated operations.
• Information Technology activities.
• Agro industries.
• Any other Export-oriented Enterprises.


• No customs duty or sales tax on raw materials and equipment.
• Corporate tax of 15%.
• No tax on dividends.
• No capital gains tax.
• Free repatriation of profits, dividends and capital.
• 60% remission of customs duties on buses of 15-25 seats used for the transport of workers.
• Exemption from payment of half the normal registration fee on purchase of land and buildings by new industrial enterprises.
• 5% registration duty for the purchase of land and buildings for industrial purposes, instead of the normal 13.2%
• 50% relief on personal income tax for 2 expatriate staff for a period of four years
• Duty remission on the import of two cars (maximum duty of MUR 500,000 per car) provided the initial investment exceeds MUR 50 million or the project creates at least 200 jobs for Mauritian workers.
• Sale on the local market, exempted of customs duty provided the product satisfies the COMESA rules of origin criteria.