Exporting guide to Mauritius

Mauritius' economy has gradually moved away from being sugar-based by diversifying into other industries. Mauritius has successfully positioned itself as a regional business and trade hub due to its strategic, geographic location and impressive economic development.

Range of opportunities

There are excellent business opportunities in a range of fields in Mauritius, including:

  • education
  • financial and professional services
  • property development and smart cities
  • information technology
  • life sciences
  • logistics
  • manufacturing
  • media and creative industries
  • agro-industry
  • ocean economy

Ease of doing business

The World Bank ranks Mauritius as the easiest African country to do business in (World Bank, 2018). It is politically stable, well governed, and offers a robust and independent legal system.

Foreign investment encouraged

Mauritius wants to attract foreign investors to explore its thriving business environment. The country is open to foreign investment and talent, its regulatory regime is friendly to investment and, as an island nation, it has one of the largest exclusive economic zones in the world.


Ease of doing business


out of 190 countries (World Bank, 2019)


Mauritian rupee

Business language

English, French

GDP per capita


UK is $42,558 (IMF, 2018)

Economic growth


(IMF, 2018)

Time zone

GMT +4


Is this market right for you?

Make the right choice by comparing data from other countries.

Opportunities for exporters

There are opportunities for UK companies across a broad range of industries. Our trade advisers in Mauritius have identified particular opportunities for UK businesses in the following sectors:

Doing business in Mauritius

Preparing to export

Mauritius has a dual legal system based on the common and civil law of the UK and France. If you’re planning to do business in or with Mauritius, make sure you’re aware of relevant taxes and domestic legislation, including any labelling laws and technical regulations that may apply to your products.


The VAT rate in Mauritius is set at 15%. It is chargeable on all taxable supplies of goods and services and is also payable on the importation of goods into Mauritius (Mauritius Revenue Authority, 2019).

The Mauritius Revenue Authority is responsible for collecting all tax revenues and for enforcing tax laws in Mauritius.

Corporate tax

A corporation resident in Mauritius is subject to tax on its worldwide income. A non-resident corporation is liable to tax on any Mauritius-source income, subject to any applicable tax treaty provisions.

Corporations are liable to income tax on their net income, currently at a flat rate of 15%. Companies engaged in the export of goods are liable to be taxed at the rate of 3% on the chargeable income attributable to that export based on a prescribed formula.

Income tax

Mauritius has a credit system of taxation, whereby foreign tax credit is given on any foreign-source income declared in Mauritius on which foreign tax of similar character to Mauritian tax has been imposed.

All corporate bodies incorporated in Mauritius (except companies holding a Category 2 Global Business Licence - i.e. 'Authorised Companies' as of 1 January 2019 - and certain approved funds and associations) are subject to income tax. This applies to all associations and other registered bodies. Income derived by local partnerships is shared and taxed in the hands of the partners. Foreign corporations carrying on business, or having a place of business, in Mauritius are also liable to income tax on income derived from Mauritius.

Import duties

The Mauritius Revenue Authority has more information on customs and import tariffs.


Mauritius’ Consumer Protection Act sets out the standards and technical regulations you need to follow to produce and sell goods.

Trade barriers

Check for any reported barriers to trading with Mauritius.

Report any trade barriers that are affecting your business so we can help fix them.

Operating in Mauritius

Mauritius has a lot to offer as a trade destination, but it’s important to be aware of requirements for businesses and any risks around intellectual property. Talk to our trade team in Mauritius about finding tax and legal advisers before entering into agreements.

Intellectual property

As a first step, we advise you to speak to an intellectual property (IP) lawyer if you think you need patent protection when exporting.

Infringement of copyright and IP is not uncommon in Mauritius. You should ensure your trademark and any other IP is registered to avoid fraudulent use.

Payment terms

Payment terms will be set out in your contract. Both credit notes and pre-payment are commonly used.

Work permits

Non-residents must hold a valid occupation permit before they can work in Mauritius. You can find all the details about applying on the Economic Development Board website.

Requirements for business

In some sectors, businesses may have to apply for permits and licences. To invest in certain sectors you’ll need to partner with a local company.

All businesses have to be registered and incorporated with the Corporate and Business Registration Department. Business registration cards must be renewed every 3 years.

Next steps

DIT can advise you on doing business abroad, and help put you in touch with other people who can help such as lawyers and distributors.