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modernisation and expansion schemeThis scheme aims to accelerate the modernisation, expansion and diversification of existing manufacturing enterprises by encouraging them to invest in modern equipment, in computerisation and in the introduction of pollution control technology.

Qualifying Activities

  • Investment in productive machinery and equipment, such as automation equipment and processes and computer applications to industrial design, manufacture and maintenance (CAD/CAM).
  • Investment in anti-pollution and environmental protection technology to be made within 2 years of date of issue of certificate.


  • No customs duty on production equipment.
  • Income Tax credit of 10% (spread over 3 years) on investment in new plant and machinery, provided at least MUR 10 million are spent and this occurs within two years of date of issue of certificate. (This is in addition to existing capital allowances, which amount to 125% of capital expenditures).
  • Enterprises incurring expenditure on anti-pollution machinery or plant benefit from a further incentive, i.e. an initial allowance of 80% instead of the normal 50%.