Investing in Mauritius: Your Comprehensive Guide to Business Opportunities and Growth

Category: About Mauritius

Unlocking Mauritius' Investment Potential: A Comprehensive Guide

Table of Contents

  1. Introduction
  2. Why Invest in Mauritius?
  3. Key Sectors for Investment
  4. Mauritius' Investment Climate
  5. Legal and Regulatory Framework
  6. Taxation and Incentives
  7. Setting Up a Business in Mauritius
  8. Conclusion


Mauritius, an island nation in the Indian Ocean, has established itself as a leading investment destination in recent years. Its strong economic growth, political stability, and pro-business environment make it an attractive destination for global investors. This comprehensive guide will explore the numerous opportunities that Mauritius offers, highlighting key sectors for investment, the investment climate, and the legal and regulatory frameworks that support business growth.

Why Invest in Mauritius?

Mauritius offers a compelling investment proposition due to the following factors:

Strategic Location

Mauritius is strategically located between Africa and Asia, providing excellent access to emerging markets on both continents. This advantageous position enables companies to tap into the vast growth potential of these regions.

Stable Political Environment

Mauritius has a long history of political stability and good governance. The country's democratic institutions, strong rule of law, and commitment to transparency foster a predictable and secure environment for businesses.

Skilled Workforce

The Mauritian workforce is multilingual, well-educated, and highly skilled. With a strong emphasis on education and training, the nation's human capital remains a key driver of its economic success.

Excellent Infrastructure

Mauritius boasts modern infrastructure, including world-class telecommunications, reliable electricity supply, and efficient transportation networks. These facilities ensure a seamless business environment for investors.

Key Sectors for Investment

Mauritius offers investment opportunities across various sectors, including:

Financial Services

Mauritius is a well-regulated international financial centre, offering a wide range of banking, insurance, and investment management services. The country's robust regulatory framework and commitment to international standards have attracted numerous global financial institutions.

Information and Communication Technology (ICT)

The government has prioritised ICT as a key driver of economic growth. As a result, Mauritius is fast becoming a regional hub for technology-driven industries such as software development, data centres, and telecommunications.

Tourism and Hospitality

Mauritius is a top tourist destination, renowned for its beautiful beaches, luxury resorts, and diverse cultural offerings. The sector presents investment opportunities in hotel development, eco-tourism projects, and niche market tourism.

Renewable Energy

Mauritius is committed to reducing its dependence on fossil fuels and increasing renewable energy sources. Investment opportunities exist in solar, wind, and biomass projects to support the country's clean energy goals.

Mauritius' Investment Climate

Mauritius has established a conducive investment climate through the following measures:

Investment Promotion

The Economic Development Board (EDB) of Mauritius actively promotes investment, providing assistance to potential investors and facilitating the implementation of projects.

Ease of Doing Business

Mauritius consistently ranks among the top countries in Africa for ease of doing business, due to its streamlined procedures, minimal bureaucracy, and efficient regulatory framework.

Investor Protection

Mauritius is a signatory to various international investment protection agreements, ensuring a high level of security for foreign investors. The country also has a well-functioning legal system, which adheres to the principles of the rule of law and protection of property rights.

Legal and Regulatory Framework

Mauritius has a robust legal and regulatory framework that supports investment and business growth. Key aspects include:

Companies Act

The Companies Act governs the formation, operation, and dissolution of companies in Mauritius. It provides a modern and flexible framework for corporate governance, ensuring a high level of transparency and accountability.

Investment Promotion Act

The Investment Promotion Act establishes the legal framework for investment promotion and facilitation in Mauritius. It outlines the criteria for investment eligibility and provides for various incentives to attract foreign investment.

Financial Services Act

The Financial Services Act regulates the non-bank financial services sector in Mauritius. It establishes the Financial Services Commission as the supervisory authority for the sector and provides for the licencing and regulation of various financial services activities.

Data Protection Act

The Data Protection Act ensures the protection of personal data in Mauritius, in line with international best practises. It establishes the Data Protection Commissioner as the supervisory authority for data protection and provides a comprehensive framework for the collection, processing, and storage of personal data.

Taxation and Incentives

Mauritius offers a competitive tax regime and various incentives for businesses, including:

Corporate Tax

A flat corporate tax rate of 15% applies to both resident and non-resident companies in Mauritius. The country also has an extensive network of double taxation agreements, which minimise the risk of double taxation on cross-border transactions.

Tax Incentives

Various tax incentives are available to businesses, such as reduced tax rates for companies operating in specific sectors, tax holidays for newly established companies, and tax exemptions for income derived from certain activities.

Freeport Zone

Mauritius has established a Freeport Zone that provides a range of fiscal and non-fiscal incentives for companies involved in international trade, logistics, and warehousing activities.

Setting Up a Business in Mauritius

Setting up a business in Mauritius involves a few key steps:

  1. Register the company with the Corporate and Business Registration Department (CBRD). This process includes selecting a unique company name, preparing the company constitution, and submitting the necessary documents.

  2. Obtain the necessary licences and permits for the company's specific activities. Licencing requirements vary depending on the sector and nature of the business.

  3. Register for tax with the Mauritius Revenue Authority (MRA). This includes obtaining a Tax Account Number and registering for Value Added Tax (VAT) if applicable.

  4. Open a bank account for the company. This involves providing the bank with the company's registration documents and fulfilling the bank's due diligence requirements.

  5. Register with the relevant social security and pension funds for employees, if applicable.


Mauritius is an attractive destination for investors seeking to tap into the growth potential of emerging markets in Africa and Asia. Its strategic location, stable political environment, skilled workforce, and excellent infrastructure make it an ideal location for businesses seeking to expand their global footprint. By understanding the key sectors for investment, the investment climate, and the legal and regulatory frameworks, investors can capitalise on the numerous opportunities that Mauritius has to offer.

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Property Finder Mauritius

2023-03-15 11:25:06





USD 350,000



USD 920,000



EUR 800,000



MUR 13,500,000



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