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Several business parks, located in strategic places are available in Mauritius.  These parks provide modern office amenities to suit specific needs of businesses.

A non-citizen investor can lease properties in Mauritius for business activities.  An application in that respect should be made to the Economic Development Board (EDB) or to the Prime Minister’s Office (PMO) if the lease period exceeds 20 years.  However, no authorisation is required if the lease period is less than 20 years. 


Acquiring Property : 

A non-citizen can hold/ purchase/ acquire immovable properties in Mauritius provided approval is sought from the Prime Minister’s Office (PMO). A non-citizen registered as investor can seek approval from the Economic Development Board (EDB).

  • A non-citizen who wishes to hold/ purchase/ acquire immovable properties in Mauritius shall make a written application to the Prime Minister.
  • The following documents (where applicable) shall be attached to the application.

          - the precise location of the property;

          - a site plan showing its extent and precise location;

          - the nature of the interest intended to be purchased or otherwise acquired or held;

          - the reasons for which the application is made;

          - such other information as the Minister may require.

  • On receipt of an application the Minister may issue to the applicant a certificate authorising him/her to purchase, acquire or hold the property, subject to such terms and conditions as the Minister may impose.



Registering Property:

Mauritius has a deed system whereby the notary has the legal obligation to draft the property deed and to ensure that the property is free from any encumbrances and all documents are in order. The buyer is free to choose the notary of his/her choice.

The following taxes and duties are applicable:

Registration Duty Payable by purchaser 5% of the transaction value
Land Transfer Tax Payable by vendor 5% of the transaction value
Notary fees Scalable up to a maximum of 2% of the transaction value



  • Registration of transactions involving a warehouse or high-tech manufacturing activities as approved by the Board of Investment are exempted from payment of registration duty and land transfer tax.
  • Other examples of exemptions from Land Transfer Tax and Registration Duty are available in the 8th Schedule of the Land (Duties and Taxes) Act 1984 and S27 of the Registration Duty Act 1804.

Anybody can hold, purchase and sell shares, deal with shares or other securities of a company which are desirous of being admitted for quotation on the Official List of the Stock Exchange through a public issue, offer for sale of shares and for private placement of shares.

Pre-construction checklist :

  • Where a plot of land is classified as agricultural land and is to be used for non-agricultural purposes, an application for a Land conversion permit should be made to the Ministry of Agro Industry and Food Security
  • A Morcellement Permit is required from the Ministry of Housing and Lands for the division of a plot of land into two or more lots
  • For some specific projects, an Environment Impact Assessment (EIA) or a Preliminary Environmental Report (PER) is required from the Ministry of Social Security, National Solidarity and Environment and Sustainable Development

Prior to starting the construction, a Building and Land Use Permit (BLUP) from the relevant Local Authority is necessary.


Application for a Building and Land Use Permit

  • An application for a BLUP should be made to the respective local authority
  • For construction above 150m2 of floor area, application is made online by the principle agent who is either a registered architect or a registered engineer.
  • Upon receipt of a complete application, an effective date is issued and the BLUP is determined within 14 working days

Guidelines / Fees


  • Local Authorities would automatically seek clearance from the Central Water Authority (CWA), Central Electricity Board (CEB) and Watewater Management Authority (WMA) upon application.
  • No clearance from CWA, CEB and WMA is required for plots found in Morcellements.
  • It is advisable that a clearance from the Mauritius Fire and Rescue Services (MFRS) is sought prior to start of construction to ensure adherence to safety guidelines.

Post construction:

Once a construction is completed

  • The Local Authority needs to be notified of completion of construction.
  • A compliance certificate is issued within 5 days by the principal agent who is either a registered engineer or a registered architect.
  • An Occupation Certificate is issued within 5 days following submission of the Clearance certificate issued by the principle agent.

Connection to the electric supply

Application for connection to the electricity grid is made either online or to any customer walk–in service of the central Electricity Board (CEB).  Documents required and fees for commercial and industrial buildings are available on the CEB’s website under the tab customer services. 


Connection to the water supply

Application to connect to the water network is made at the Central Water Authority (CWA) through a customer walk-in service.  Water connection is effected within 10 working days. Documents required and Fees are available on the CWA


Connection to the sewer network

Application is made online to the Wastewater Management Authority (WMA) and the following documents should be uploaded: Applicant ID card, CWA Invoice, Title Deed, Site/ Location Plan, Building Permit (optional) and Agreement Papers (if any).  Sewer connection is completed within 30 days.


Note: Any sewer connection cost below MUR 175,000 is conducted free of charge.



Employers can recruit both local talents and foreign nationals to work in Mauritius. Employers can post an advertisement in local press or specialised website or use the expertise of recruitment agencies.  

More information

  • Recruitment agencies

Employers may choose to outsource their recruitment needs to a recruitment agency. Some of the licenced recruitment agencies can recruit talents both locally and overseas.

  List of licenced recruitment agencies 

  • Advertisement of posts in specialized websites or newspapers

          - Running adverts in local newspapers and specialized websites is a popular way of attracting potential employees.

          - Employers can also post job adverts on, a specialised website jointly managed by the Ministry of Labour, Industrial Relations and Training.

  • Recruit foreign nationals

Employers should ensure that the foreign nationals have valid Occupation Permit or Work Permit to work and live in Mauritius.

Indicative salary

The Mauritius Revenue Authority (MRA) is responsible for the collection of taxes in Mauritius. The income year starts from 1st July to end on 30th June of the next year. Both individuals and companies (including any other taxable body corporate) are taxable at a single rate of 15%. 

Outline of the tax system in Mauritius



1. Tax residency

    - An individual is “Resident” in Mauritius if:

    - The domicile is in Mauritius unless the permanent place of abode is outside Mauritius,

    - The individual has been present in Mauritius for a period of 183 days or more in an income year or has been present in Mauritius for an aggregate period of 270 days in an income year and the 2 preceding income years.


2. Corporate tax Returns

The Corporate tax rate is 15% in Mauritius. All corporate tax returns have to be submitted electronically.



3. Value Added Tax (VAT) Returns

    - The VAT rate is 15% in Mauritius. Companies can submit their VAT returns online.

    - The MRA has also introduced an automatic VAT refund facility to ease claims and refunds.



4. Personal tax and charges

As a business is registered at the CBRD, the applicant should indicate in the application form that he will have employee/s in the business and the MRA will automatically register that person as an employer for payment of NPF/NSF contributions and PAYE, if any. The MRA will communicate to that person, his: -

  • Employer Registration Number (ERN);
  • Password for filing of the monthly return;



5. Payment of social contributions

Employers are required to contribute to the National Pension Scheme, the National Savings Fund and a Training levy payable to the Mauritius Revenue Authority.


Note : 

  • Every Employer is required to file a joint monthly PAYE/NPS return declaring the contributions payable in respect of its employees, Training Levy and PAYE tax deducted,if any. In case of termination of the agreement of a worker, a return should be filed in respect of Recycling Fee payable under the Employment Rights Act.
  •  The Mauritius Revenue Authority has put in place an Alternative Tax Dispute Resolution Panel for dispute settlement on tax matters involving amounts more than MUR 10 million.

Payment of Trade fees

A trade fee is payable to the Municipality or District Council relevant to the location of the business, within 15 days AFTER start of operations.

Trade fees can be paid either twice a year in equal instalments or on a yearly basis to the local authority.  Online payment is possible via the portal of the Local Authorities of Mauritius: . 

Over the counter payment of trade fees facilities are available at the respective local authorities. 

Trade fees are less than MUR 5,000 are exempted from paying same for 3 years starting January 2017.


Annual registration fees

All businesses registered with the CBRD should pay a yearly registration fee.

Payment of registration fees for companies, “sociétés”, limited partnerships and foundations must be effected yearly as from 3 January to 20 January inclusively. After the 20 January, a higher rate is applicable.  Online payment facilities are available on the CBRIS platform.

Mauritius has streamlined its tariffs and undertaken meas­ures to simplify cross-border trading. 53% of the tariff lines do not require an import/ export permit and 89% of the tariff lines in Mauritius are zero-rated.

Application for an import/export permit can be made online through TradeNet  for permits from the Ministry of Industry, Commerce and Consumer Protection, the Mauritius Standards Bureau, the Ministry of Ocean Economy, Marine Resources, Fisheries and Shipping, the Radiation Protection Authority and the Film Classification Board. Application for import/export permits from other agencies should be made on site.

  More Information

A list of commercial banks operating in Mauritius is available on the website of the Bank of Mauritius.  Information for businesses willing to be listed on the Stock Exchange of Mauritius (SEM) are available via the following link.

Access to dispute settlement by investors has been facilitated with the establishment of a Commercial Division of the Supreme Court. The International Arbitration Act was also introduced in 2008 and Mauritius is established as an international arbitration centre since July 2011.