Measures focused on stimulating capital expenditure, exploring overseas markets, providing cost reduction incentives and improving exports procedures

Most important measures:

Tax holiday granted to manufacturing companies activities solely exporting to Africa
Land conversion tax exemption for land applied to manufacturing activities
Advanced notice in respect of changes in import duties


Some statistics
Enterprise mauritius to develop overseas markets Rs 135m
Abolition of AGOA levy and bank guarantee - release Rs 255m


  • 50% accelerated depreciation on acquisition of plant, machinery and equipment to stimulate investment in the manufacturing sector
  • 50% accelerated capital allowances on investment in green technology
  • Bank guarantee required for expatriate work permits for export oriented enterprises abolished and replaced by an annual fee of Rs500 per employee
  • Tax holiday granted to companies carrying out manufacturing activities entirely for export to Africa
  • Abolition of AGOA levy – a tax on exports
  • Land conversion tax exemption when land is used for manufacturing activities
  • Foreign insurance companies will be allowed to offer export credit insurance
  • Changes in import duty affecting local manufacturers will be announced with 6 months’ notice
  • Autonomy given to the Competent Authority  within the seafood sector for the inspection and certification of fish and fish products intended for export