• SMART CITY SCHEME

    The Government of Mauritius, through the Smart City Scheme, is therefore offering a plethora of opportunities to global investors to share in the vision of Mauritius in creating intelligent, innovative and sustainable cities of tomorrow.The Smart Cities, revolving around the work, life and play concept, incorporate mixed use developments in cosmopolitan conurbations with smart technology and pioneering innovation at their core. The focus is to deliver a happier lifestyle through the development of self-sufficient cities offering integrated sustainable solutions and ensuring minimum wastage and maximum comfort for the long-term benefit of all citizens and the future generations irrespective of social and economic class. 

    Dedicated to bringing these ambitious goals to life, the Government of Mauritius has set up the ‘Smart City Scheme’, providing a clearly defined enabling framework and an attractive package of fiscal and non-fiscal incentives to investors. This paves the way for tremendous investment opportunities in a wide array of components in the pioneering urban development. Enterprising visionaries have already presented compelling smart city development projects that complement the scenic spots of the island.

    Non-citizens who have a residence permit under IRS/RES will be exempted from an Occupation or Work permit to invest and work in Mauritius.



    Projects approved by the Economic Development Board include: Smart City Certificate Holders:

      Mon Tresor Smart City

      Cap Tamarin Smart City

      Uniciti

      Moka City

      Jin Fei Smart City

      Beau Plan Smart City

      Mon Choisy Smart City

      Hermes Properties Ltd

      Yihai Investment Ltd

      Royal St Louis

      New Montebello Development Ltd.

  • The Property Development Scheme (PDS), which has replaced the IRS and RES, allows the development of a mix of residences for sale to non-citizens, citizens and members of the Mauritian Diaspora. The PDS provides the following:

    1. the development of luxurious residential units on freehold land of an extent of at least 0.4220 hectare (1 arpent).
    2. the development of at least six (6) residential properties of high standing;
    3. high quality public spaces that helps promote social interaction and a sense of community;
    4. high-class leisure, commercial amenities and facilities intended to enhance the residential units
    5. day-to-day management services to residents including security, maintenance, gardening, solid waste disposal and household services; and
    6. social contribution in terms of social amenities, community development and other facilities for the benefit of the community.
       

    A non-citizen is eligible for a residence permit upon the purchase of a villa under the PDS scheme when he has invested more than USD 375,000 or its equivalent in any freely convertible foreign currency. The PDS is also a demarcation from the IRS and RES in as much as it does not differentiate between small and big landowners and harmonizes the registration duty to a single rate of 5% instead of USD 70,000 on registration of a deed under IRS and USD 25,000 under RES. 
     

  • The Participation in International Fairs SME Refund Scheme has been introduced to assist SMEs to further promote and enhance their business activities through export promotion. Through this refund scheme, SMES exhibiting in international fairs are eligible to a refund of MUR 200,000 annually on the cost of participation, airfare and accommodation. All applications and claims from SMEs should be submitted to the Economic Development Board. Please consult the guidelines to find out more on the procedures to apply for this scheme and to check eligibility for refund.

    Application

    SMEs in the manufacturing and agri-business sectors 

    The SME should first register with the EDB. Once the registration has been approved, the SME can submit its application. Registration and application can be made online through the link: www.smegrantscheme.com/files/index.php


    SMEs in the services sector 

    SMEs should fill in the application form and submit support documents at least one month before start of fair which they plan to attend. The application form should be submitted by email to sme@edbmauritius.org

    Claim

    SMEs, having had prior approval for refund, should submit the claim form and corresponding proof of expenses within 10 days after return from fair.

    SMEs in the manufacturing and agri-business sectors 

    All claims should be submitted online through the link: www.smegrantscheme.com/files/index.php
    SMEs in the services sector. The claim form together with supporting documents should be submitted by email to sme@edbmauritius.org.
     

  • The Film Rebate Scheme is a cash-back incentive for audio-visual productions in Mauritius. A cash rebate of 30% and up to 40% for high end Feature film and TV series is reimbursed to eligible film producers on all Qualifying Production Expenditure (QPE) incurred and spent in Mauritius. The Film Rebate Scheme applies to production in the category of Feature Film, Commercials, TV serials/programmes, documentary programmes, Music videos and dubbing productions. The table below summarises the corresponding minimum QPE to be incurred in Mauritius in order to benefit from the Film Rebate Scheme:
     

    Type of project Minimum expenditure (USD) Production eligibility
    Feature films (including animation) 1,000,000 (eligible for up to 40% rebate) Foreign and Locals
    Feature films (including animation) 100,000 Foreign
    Feature films (including animation) 50,000 Local
    Television drama series or single dramas (Per episodes) 150,000 (eligible for up to 40% rebate) Foreign and Locals
    Television drama series or single dramas (Per episodes) 20,000 Foreign and Locals
    Television documentary 20,000 Foreign and Locals
    Other television programmes 30,000 Foreign and Locals
    Commercials 30,000 Foreign
    Music Videos 30,000 Foreign
    Music Videos 15,000 Locals
    Dubbing Project 30,000 Foreign and Locals

    Detailed information regarding the application procedure  for the Film Rebate Scheme is provided in the guideline for submission of application.

    To further improve operations efficiency, all applications for a new project and claim submission will henceforth be made online

    Applicants will need to register on the following link to submit their online application: 
    https://business.edbmauritius.org/

  • The Mauritian Diaspora Scheme has been set up with a view to attract members of the Mauritian Diaspora back to Mauritius to participate in the economic development of the country. Any member of the Mauritian Diaspora who, before 24 March 2015, has been living and working outside Mauritius and has the necessary skills, talent and experience and who is willing to return and serve Mauritius is eligible to apply for registration under the Scheme. For more information, please access the website on www.diaspora.mu
     

  • The Regulatory Sandbox License (RSL) offers the possibility for an investor to conduct a business activity for which there exists no legal framework, or adequate provisions under existing legislation in Mauritius.  The RSL will be issued by the Economic Development Board to eligible companies willing to invest in innovative projects according to an agreed set of terms and conditions for a defined period.

    Eligibility

    Any investor who has an innovative project for which there exists no legal framework or adequate provisions which cover the materialization of his project may submit a duly filled in application for the issuance of an RSL. The applicant should be able to demonstrate the innovative nature of the project at the local, regional or international level. 
     

    Mode of Application

    An applicant for an RSL should submit his application with a business plan and other relevant documents on sandbox@edbmauritius.org, and should his application be approved under the RSL Scheme, he should present the original documents to the Economic Development Board to obtain the RSL. Details about the business plan and the list of documents to be submitted can be found in the info center.
     

  • Extension of the Freight Rebate Scheme to Africa

    The Freight Rebate Scheme for exports to Africa is in operation since 1st June 2014 and it is funded by the Ministry of Finance, Economic Planning and Development. The scheme is implemented and managed by the Economic Development Board (EDB) Mauritius. Exporters are refunded 25% of the basic ocean freight costs for exports to Africa, Madagascar, Seychelles, Comoros Island, and Reunion Island for container types 20ft, 40ft, and Less Container Load (LCL/Groupage) as per the Terms & Conditions.

    Budget measures 2020-2021

    As per Budget 2020-2021, the scheme is maintained with the existing eligible ports, effective for exports from 1st July 2020 under the same Terms & Conditions.

    COVID-19- Plan de Soutien aux Entreprises, 13th March 2020

    The Scheme has been extended to Madagascar – Port of Toamasina (Tamatave) and South Africa and will be effective for exports from 23rd March 2020 to 31st Dec 2020 under the “Plan de Soutien aux Entreprises”  to mitigate the adverse impact of the pandemic virus COVID-19.

    An outline of the conditions and modalities of the scheme is being provided below to guide applicants.

    1.0 Eligible Countries and Ports

    1. Angola-3 Ports [Lobito, Luanda, Soyo]
    2. Cameroon-1 Port [Douala]
    3. Comoros Island-3 Ports [Moroni, Port of Mutsamudu, Fomboni]
    4. Congo (Brazzaville)-1 Port [Pointe Noire]
    5. Djibouti- 1 Port [Port of Djibouti]
    6. Egypt-3 Ports [Alexandria, Damietta, Port Said]
    7. Gabon-2 Ports [Libreville, Port Gentil]
    8. Ghana – 1 Port [Tema]
    9. Ivory Coast (Cote D’Ivoire) - 1 Port [Abidjan]
    10. Kenya-1 Port [Mombasa]
    11. Madagascar – 4 Ports [Mahajanga, Fort Dauphin, Tulear, Port of Toamasina (23 Mar to 31 Dec20)]
    12. Mayotte – 2 Ports [Longoni, Dzaoudzi]
    13. Morocco – 3 Ports [Agadir, Casablanca, Ceuta]
    14. Mozambique-3 Ports [Beira, Maputo, Nacala]
    15. Nigeria – 5 Ports [Calabar, Lagos-Apapa, Port Harcourt, Warri, Onne Seaport]
    16. Reunion - 4 Ports [Pointe des Galets (Le Port), Port Est, Port of Saint Denis, Port of Saint Pierre]
    17. Senegal-1 Port [Dakar]
    18. Seychelles - 1 Port [Port Victoria]
    19. South Africa – 4 Ports [Cape Town, Durban, Coega, Port Elizabeth] 23 Mar to 31 Dec 20
    20. Tanzania –4 Ports [Dar Es Salaam, Mtwara, Tanga, Zanzibar]

     

    1.1 Eligible Landlocked Countries

    Exports to 12 landlocked countries (Botswana, Burkina Faso, Burundi, Lesotho, Malawi, Mali, Niger, Rwanda, Swaziland, Uganda, Zambia, Zimbabwe) are eligible under the Freight Rebate Scheme from port to port freight only.

     

    2.0 Eligible Beneficiaries

    (i) Exporters of goods produced/manufactured in Mauritius; and

    (ii) Freeport operators exporting goods locally manufactured or goods manufactured in the Freeport Zones;

    3.0 Eligible Products

    1. Goods that are wholly grown or produced in Mauritius.
    2. Goods that are exported under an IOC, COMESA, SADC, and EUR1 certificate of origin.
    3. All other goods exported that have been locally manufactured/produced in Mauritius, including those manufactured/processed in a Freeport Zone, wholly or partially from imported materials by a process of manufacture/production:
      1. resulting in a change in tariff classification (either Change-in-Tariff Heading or Change-in-Tariff Sub-Heading); or
      2. Involving a value addition of not less than 20% of the ex-works costs (excluding profit) of the finished goods.

    Important Note: It should be noted that products falling under category 3 above which have undergone the following ‘minimal processes’ would not qualify under this scheme:

    1. Operations to ensure the preservation of products in good condition during transport and storage.
    2. Simple operations* consisting of removal of dust, sifting or screening, sorting, classifying, matching, washing, painting, and cutting up.
    3. Changes of packing and breaking up and assembly of consignment; simple bottling and packing operations.
    4. Affixing of marks and labels.
    5. A combination of two or more operations specified above; and
    6. Slaughter of animals.

    *Note:  Simple operations mean operations where neither special skills nor machines, apparatuses or tools especially produced or installed for those operations are required for their performance.

    4.0 Amount of Rebate:

    • 25% of Ocean Freight Cost* per 20-feet container up to the maximum of USD 300
    • 25% of Ocean Freight Cost* per 40-feet container up to the maximum of USD 600
    • 25 % of Ocean Freight Cost* for exports for Less Container Load (LCL/Groupage)

    *Note: Rebate will apply on basic Ocean Freight Cost including (a) BAF (Bunker Adjustment Factor/Environmental Fuel Fee/Low Sulphur Surcharge IMO 2020), (b) Liner out Charges, but excluding all charges relating to Handling, Documentation, Stevedoring, and other associated Charges.

     

    5.0 Application for Rebate

    5.1 Registration

    Companies must register themselves once and submit the REGISTRATION FORM* together with copy of (1) Certificate of Incorporation, (2) Business Registration Card, (3) VAT Certificate of Registration for approval. 

    Download the Registration Form in the links provided below.

    5.2 Claim Form

    Application for Rebate to be submitted in the prescribed CLAIM FORM* together with the following copy of supporting documents:

    1. Bill of Lading
    2. Commercial Invoice
    3. MRA Custom Declaration Form (Bill of Entry)
    4. Certified Invoice (Costs breakdown) from Freight Forwarding Agent
    5. Receipt of Payment from Freight Forwarding Agent
    6. Certificate of Origin (EUR1, IOC, COMESA or SADC)
    7. Written statement on process of manufacture and % of value addition certified by a registered accountant (for Locally Manufactured or Processed (i) resulting in Change in tariff or Sub heading or (ii) Value Addition) - This applies for products not wholly produced or processed and those not accompanied by a Certificate of Origin.
    8. Written statement from Exporter on source of goods exported and relevant supporting documentary evidence -This applies to non-manufacturing exporters.

    Download the Claim Form in the links provided below.

    Registration and Claim Forms to be submitted to the Economic Development Board (EDB) Mauritius, 10th Floor, One Cathedral Square Building, 16 Jules Koenig Street, Port Louis 11328.

    5.3 Time Limit for Submission of Claim

    Claim to be submitted within nine months from the date of shipment.

    6.0 CAUTION

    The Economic Development Board (EDB) Mauritius reserves the right to exercise control post disbursement of fund and in case any fraudulent declaration is detected the following may apply:

    1. The company will not be eligible for any future rebate, and
    2. Legal action will be undertaken to recover the amount refunded and may be also liable to prosecution.

    For any additional details you may contact Mr Pravin Soburrun on +230 2033825 or Mrs Reshma Napaul on +230 2032446.

  • Extension of the Export Credit Guarantee Insurance Scheme for Manufacturing Companies

    The Export Credit Insurance Scheme is funded by the Ministry of Finance, Economic Planning and Development. The scheme is implemented and managed by the Economic Development Board (EDB) Mauritius as from January 2018. The EDB has signed Memorandum of Understandings (MoUs) with eligible credit insurance providers.

    1.0 Budget measures 2020-2021
    The Export Credit Insurance Scheme has been renewed and extended to all countries as per Budget 2020-2021 effective for exports worldwide from 1st July 2020 to 30th June 2023.

    1.1 Objective of the scheme
    The scheme provides a subsidy on the cost of Credit Guarantee Insurance Premium to eligible companies subscribing for Credit Insurance Cover for their direct exports worldwide in order to encourage them to take an insurance cover to secure trading and hence, boost up exports from Mauritius.

    2.0 Main provisions

    2.1 Credit Insurance Provider (Insurance Company)

    1. Insurance companies incorporated and registered in Mauritius and holding a valid Financial Services Commission (FSC) license
    2. Export Credit Insurance Providers are exempted as per section 129(1) of the Insurance Act (Including MEXA-COFACE Master Policy)

    2.2 Insured Company (Exporter/Beneficiary Client)

    1. Companies manufacturing local goods including SMEs, Cooperative, and freeport manufacturing incorporated and registered in the Republic of Mauritius (Company or Société).
    2. Companies having an export credit insurance contract under the MEXA-COFACE Master Policy are eligible. Below are the downloadable forms:
      1. Annex 1- Claim Form 
      2. Annex 2- Summary of Claim Form
    3. Operating for at least one year.
    4. Direct exports worldwide on “Open Account” only or an alternative acceptable mode of payment will be considered.
    5. Refund and ceiling amount apply to Credit Insurance Premium paid only.
    6. Trading Activities, trans-shipment and re-exports are excluded.

    3.0 Amount of Refund and Ceiling 
    The EDB undertakes to pay 50% of the Credit Insurance Premium paid subject to a ceiling equivalent to the maximum of 0.2% of the insurable declared turnover to either the insurers or the insured company. The premium includes administrative/information fee.

    3.1 Special Provision for SMEs and Cooperatives
    A subsidy of 50% of the Credit Insurance Premium paid subject to a ceiling equivalent to the maximum of 0.4% of the insurable declared turnover will be paid to either the insurers or the insured company.

    4.0 Application for Refund

    4.1 The EDB has signed Memorandum of Understandings (MoU) with the Credit Guarantee Insurance Co. Ltd and Sanlam General Insurance Ltd.

    Companies having an export credit insurance contract with the Credit Guarantee Insurance Co. Ltd and Sanlam General Insurance Ltd, should apply directly to the Insurance Company as per details below.

    Insurance Company Credit Guarantee Insurance Co Ltd Sanlam General Insurance Ltd
    Address United Docks Business Park
    Kwan Tee Street, Caudan
    Port Louis
    Sun Insurance Building 2
    St Georges Street
    Port Louis 11324
     
    Tel +230 213 2741 +230 213 4477  /  213 5577
    Fax +230 213 2689 +230 208 2052
    Mobile +230 5251 6966  
    Website http://www.cgi.mu https://www.sanlam.co.mu/
    Email

    Mr Andy Chin Chew,
    Sales & Marketing Manager,
    andy.chin.chew@cgi.mu

    Ms Tessa Mootoosawmy,
    Customer Relation Officer,
    tessa.mootoosawmy@cgi.mu

    contact@mu.sanlam.com

    Note: The Insured company must fill and sign the Letter of No Objection as per template in Annex 3.

    4.2 Companies having an export credit insurance contract under MEXA-COFACE Master Policy should submit their claim together with documentary evidence as listed on the Claim Form directly to EDB.

    CAUTION
    The Economic Development Board (EDB) Mauritius reserves the right to exercise control post disbursement of fund and in case any fraudulent declaration is detected the following may apply: 

    1. The Insurance/Insured company will not be eligible for any future rebate, and
    2.  Legal action will be undertaken to recover the amount refunded and may be also liable to prosecution.

    Contact person at the Economic Development Board:  Mr Pravin Soburrun, Tel:  +230 2033825.

  • The Registration Certificate (Food Processing) has been introduced to promote global value chain through the cultivation and importation of agricultural products to be used as raw materials for processing into intermediate and finished products and to encourage re-export activities.
     

  • The Support for Trade Promotion & Marketing Scheme (TPMS) is in operation since 1st April 2017 and it is funded by the Ministry of Finance, Economic Planning and Development. The scheme is implemented and managed by the Economic Development Board (EDB) Mauritius. Exporters are refunded 60% on basic Air Freight costs (All-in prices) for exports as from 1st November 2020 as per the Terms & Conditions.

    Budget measures 2020-2021 and Economic Recovery Programme

    As per Budget 2020-2021 and Economic Recovery Programme (23rd Oct 2020), the TPMS has been extended for 2 years from 1st July 2020 to 30th June 2022 for exports to existing and additional markets as announced on 13th March 2020 under COVID-19- “Plan de Soutien aux Entreprises”. The eligible markets are:

    1. Africa (including Madagascar)
    2. Australia
    3. Canada
    4. Europe
    5. Japan
    6. Middle East Countries
    7. USA
    8. Vietnam (Effective for exports as from 1st Nov 2020)

    1.0 Objective

    The objective of the scheme is to give a boost and to support manufacturing companies in their quest to penetrate the eligible markets faster by making use of air shipment and hence, to enhance product delivery in terms of Speed-to-Market and increase competitiveness of local manufacturing products.  

    2.0 Main Provisions

    • A 60% refund on air freight costs effective for exports as from 1st November 2020 to 30th June 2021
    • The scheme will apply to manufacturing companies only and exporting under the relevant Certificate of Origin.
    • All products manufactured in Mauritius are eligible as from 1st July 2020 except machinery, live animals, and chemicals.
    • A yearly capping of Rs30 Million per company will apply under the TPMS irrespective of destination (eligible markets only) for exports from 1st July 2020 to 30th June 2021.
    • The Sea-Air Option (Mauritius-Reunion Island-CDG Paris) is eligible and effective for exports as from 1st November 2020 to 30th June 2021
    • Time-bound for 2 years

    3.0 Amount of Rebate

    60% of Air Freight Cost (All-in-prices) only including Fuel Surcharge and Security Surcharge. Except for vegetables, fruits, flowers where payment will be equally shared between the Planter (30%) and the Exporter (30%) - (Note: 40% refund will be applicable for all exports prior to 1st Nov 2020)

    4.0 Application for Rebate 

    4.1 Company Registration 
    Companies must register themselves once by filling the REGISTRATION FORM and send to EDB along with 1 copy of the following:

    1. Business Registration Certificate (BRN)
    2. Certificate of Incorporation,
    3. VAT Certificate (if available) for validation and approval.  

    Click here to download the Registration Form.

    4.2 User Registration on Business Portal of the National E-licencing System (NELS)
    Prior to the submission of claim, company (applicant) must register on the system and obtain a user account on the NELS Business Portal. This registration establishes the channel of communication with the person by user’s email address and mobile number.

    4.3 Claim submission on Business Portal of the National E-licencing System (NELS)
    Application for refund and following supporting documents must be submitted online on the NELS Business Portal:

    1. Air Waybill (AWB) or House Air Waybill (HAWB)
    2. Commercial Invoice 
    3. MRA Customs Declaration Form
    4. Certified VAT Invoice from Freight Forwarding Agent/Courier Service (with costs breakdown of freight components) 
    5. Receipt of payment from Freight Forwarding Agent/Courier Service
    6. Certificate of Origin (for Exports under EPA, EUR1, AGOA or GSP)
    7. Gate Pass/Memorandum


    Click here for User Registration and Online Application
    Click here to read the Guidelines 

    4.4 Registration and Claim Forms for exports of Flowers, Fruits, and Vegetables must be submitted to Agricultural Marketing Board, Tel- 4334025, Website: http://ambmauritius.mu/freight-rebate-scheme/
     

    5.0 CAUTION

    The Economic Development Board (EDB) Mauritius reserves the right to exercise control post disbursement of fund and in case any fraudulent declaration is detected the following may apply:

    1. The company will not be eligible for any future rebate, and
    2. Legal action will be undertaken to recover the amount refunded and may be also liable to prosecution.


    For any additional details you may contact Mr Pravin Soburrun on 2033825 or Mrs Reshma Napaul on 2032446.

     

    List of eligible countries

    European Countries including UK

    Middle East Countries

    Albania

    Latvia

    Bahrain

    Andorra

    Liechtenstein

    Egypt

    Armenia

    Lithuania

    Iran

    Austria

    Luxembourg

    Iraq

    Azerbaijan

    Macedonia

    Israel

    Belarus

    Malta

    Jordan

    Belgium

    Moldova

    Kuwait

    Bosnia and Herzegovina

    Monaco

    Lebanon

    Bulgaria

    Montenegro

    Libya

    Croatia

    Netherlands

    Oman

    Cyprus

    Norway

    Palestine

    Czech Republic

    Poland

    Qatar

    Denmark

    Portugal

    Saudi Arabia

    Estonia

    Romania

    Syria

    Finland

    Russia

    United Arab Emirates

    France

    San Marino

    Yemen

    Georgia

    Serbia

     

    Germany

    Slovakia

     

    Greece

    Slovenia

     

    Hungary

    Spain

     

    Iceland

    Sweden

     

    Ireland

    Switzerland

     

    Italy

    Turkey

     

    Kazakhstan

    Ukraine

     

    Kosovo

    United Kingdom (UK)

     

    Vatican City

     

     

  • VAT Refund Scheme - Meetings, Incentives, Conventions and Exhibitions (MICE)

    Mauritius, with its dynamic pro-business environment underpinned by its state-of-the-art infrastructure, is a prime MICE destination in Africa. Over and above its numerous attributes and fiscal incentives, a VAT Refund Scheme has been introduced to encourage the business and entertainment event industry to anchor major international events in Mauritius. Under this programme, event organisers will benefit from major cost savings on accommodation costs and smoother event planning.

    About the Scheme

    Under the VAT Refund Scheme, an event organiser registered with the Economic Development Board (EDB) may submit an application to the Mauritius Revenue Authority (MRA) for refund of VAT in respect of accommodation costs for events with at least 100 visitors staying for a minimum of 3 nights for business meetings, conferences and weddings. The event organiser is required to register the event with the Economic Development Board (EDB) at least 30 days before the date of the event. Please consult the guidelines to find out more on the streamlined procedures to apply under this scheme.

    Mode of Application

    1. Prior to Event - Event Registration
    2. Event Registration should be made online through the link at least 30 days before the date of the event.
    3. Post Event - VAT Claim
    4. The organiser is required to submit to EDB, not later than 60 days from the end of the event, a statement giving the following details: -
    5. A list of visitors who attended the event;
    6. A breakdown, in respect of each visitor, of the number of nights stayed, the accommodation costs and the corresponding amount of VAT; and
    7. Details of each visitor and copy of VAT invoices in respect of accommodation costs issued by the hotel in respect of these visitors, clearly specifying check in and check out dates.
    8. Details should include Name of visitor, Passport no., Nationality and Date of arrival/departure. A copy of the visitor’s passport details should be attached.
       

    4. The amount of VAT claimed

    Within 30 days after receipt and examination of the above information, EDB will, upon satisfaction, issue a certificate to the organiser, certifying the following:

    1. that the event has taken place;
    2. that the event has been attended by not less than 100 visitors;
    3. that each visitor has stayed for at least 3 nights; and
    4. the accommodation costs and the corresponding amount of VAT in respect of each visitor.

    Upon receipt of the above certificate, the organiser may proceed to make an application for the refund of VAT recommended by EDB to the MRA. The application form for VAT Refund can be downloaded from the website of MRA at www.mra.mu.

  • Africa Warehousing Scheme (AWS) for Tanzania

    The Africa Warehousing Scheme (AWS) has been introduced as per Budget 2020/21 and is operational as from 12th October 2020 on a cost-sharing basis between the Government (60%) and the Private Sector (40%). The Government will support the first two years of operations of “Made in Mauritius” warehouses set up in Tanzania. The scheme is implemented and managed by the Economic Development Board (EDB) Mauritius and funded by the Ministry of Finance, Economic Planning and Development.

    1.0 Objective of the AWS
    The objective of the scheme is to provide a subsidy on the rental and administrative costs of warehouses in selected African countries, so as to support access and increase competitiveness of locally manufactured products in these markets. 

    2.0 Main Provisions of the AWS for Tanzania 
    60% annual refund of warehousing costs, as per the following terms and conditions:  

    1. Eligibility assessment of the company and products by the AWS Committee set up by EDB
    2. Time-bound for 2 years of rental and the scheme has a capping of up to: 
      • Rs. 1,200,000 for the 1st year 
      • Rs. 300,000 for the 2nd year 
      • Rs. 300,000 pro-rata for additional space of 200m2, per year, during the two years of operations 
    3. The 60% refund covers the following costs: 
      • Rental and administrative costs for first 200 m2 over 2 years
      • Rental of additional space of 200 m2 over 2 years
      • Merchandising costs for the 1st year only
      • Registration costs – One-off cost in the 1st year only (Company Incorporation, Licensing, Trademarks, etc)

    *Note: Rebate will apply only on above-mentioned costs and excludes other associated costs. 

    3.0 Eligible Companies 
    Mauritian manufacturing companies operating warehouses in Tanzania for locally manufactured products only.


    4.0    Eligible Products 

    • Products manufactured locally should fulfil the requirements of the SADC rules of origin. 
    • Hazardous chemicals – Mauritian companies should abide by the Environmental and Labour Regulations of the host country. 
    • Frozen or chilled products – Mauritian companies should abide by the Food Safety, Environmental and Labour Regulations of the host country.  

    *Note: The Government of Mauritius and the Economic Development Board Mauritius shall bear no liability for any incident, accident, or injury. 


    5.0 Application for Rebate

    5.1 Registration
    Companies must register themselves once and submit the REGISTRATION FORM* together with copy of

    1. Certificate of Incorporation,
    2. Business Registration Certificate (BRN),
    3. VAT Certificate.  

    Click here to download Registration Form.


    5.2 Claim Form 
    Application for rebate to be submitted in the prescribed CLAIM FORM* together with the following copy of supporting documents: 

    Exports of Made-in-Mauritius Products to Tanzania

    1. Air Waybill (AWB) or House Air Waybill (HAWB) or Bill of Lading
    2. Commercial Invoice 
    3. MRA Customs Declaration Form
    4. Certificate of Origin

    Africa warehousing rentals

    1. Lease Agreement/Contract 
    2. Warehouse insurance policy 
    3. Certified copy of Invoice from Lessor (with costs breakdown of rental components e.g rental costs, administrative costs, etc) 
    4. Receipt of payment from Lessor
    5. Merchandising Agreement/Contract
    6. Certified copy of Invoice from Merchandiser
    7. Receipt of payment for merchandising costs
    8. Certified copy of Certificate of Incorporation, Licences and Trademarks in Tanzania
    9. Receipt of payment for Company Incorporation /Licensing/ Trademarks

    Click here to download Claim Form.

    Registration and Claim Forms to be submitted to the Economic Development Board (EDB) Mauritius, 10th Floor, One Cathedral Square Building, 16 Jules Koenig Street, Port Louis 11328.

    6.0 Time Limit for Submission of Claim
    Claim to be submitted within three months from the date of payment of the lease

    7.0 CAUTION
    The Economic Development Board (EDB) Mauritius reserves the right to exercise control post disbursement of fund and, in case any fraudulent declaration is detected, the following may apply: 

    1. The company will not be eligible for any future rebate, and
    2. Legal action will be undertaken to recover the amount refunded and the company may also be liable to prosecution.

    For any additional details you may contact 
    Mr. Pravin Soburrun on +230 203 3825 
    Mrs. Reshma Napaul on +230 203 2446 
    Mr. Geerish Bucktowonsing : manufacturingtraditional@edbmauritius.org
     

  • E-Commerce Scheme Guideline

    The E-Commerce scheme allows the possibility for global e-Commerce operators to consider domiciliating its electronic platforms and related ancillary activities in Mauritius. The scheme provides a tax holiday of 5 years to e-Commerce operators in line with the Global Headquarters Administration Licence Scheme subject to substance provisions. It provides e-Commerce operators with the comfort of a favourable business regime, scalable location of choice for innovation, digital business and internet entrepreneurship.

    Eligibility
    An e-Commerce operator which satisfies conditions as listed in the e-Commerce guideline shall be eligible to apply for an e-Commerce certificate.

    Guideline
    Consult the guideline to apply for the e-Commerce scheme.

    Mode of Application
    An applicant for an e-Commerce certificate should submit his application with a detailed business plan and other relevant documents on ecommerce@edbmauritius.org, and should his application be approved under the e Commerce Scheme, he should present the original documents to the Economic Development Board to obtain the certificate.

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