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pioneer status enterprise schemeThis scheme aims to encourage the transfer of technology, and create new support industries for the high value-added sector, for the development of priority sectors and pioneer services. Under the Pioneer Status Scheme, operators can both export and sell their services on the local market without any restrictions.

Qualifying Activities

  • Activities involving technology and skills above the average of those existing in Mauritius and likely to enhance industrial and technological development.
  • Applicant companies may come under one of three broad categories:
    (a) new technology
    (b) support industries
    (c) service industries


  • No customs duty or sales tax on scheduled equipment or materials.
  • 15% corporate tax.
  • No tax on dividends.
  • Free repatriation of profits, dividends and capital.