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Exporting guide to



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.

Trade statistics

£365.0 million total UK exports to Mauritius for the four quarters to the end of Q3 2023

(Source: ONS UK total trade: all countries, seasonally adjusted
Last updated: January 2024)

93rd largest UK export market

(Source: ONS UK total trade: all countries, seasonally adjusted
Last updated: January 2024)

less than 0.1% of total UK exports for the four quarters to the end of Q3 2023

(Source: ONS UK total trade: all countries, seasonally adjusted
Last updated: January 2024)

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

Mauritius 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.

Top five UK goods exported to Mauritius , in the four quarters to the end of Q3 2023

Goods Value (£ million )
Cars 19.7
Other manufactures (consumer) 4.8
Cereals 4.8
Medicinal & pharmaceutical products 4.2
Specialised machinery (capital) 4.0

Source: ONS Trade in goods: country-by-commodity exports
Last updated: February 2024
Download the latest trade and investment factsheet for Mauritius.

Mauritius: at a glance

Economic growth


Actual figure (IMF, 2022)
The UK is 4.1% (IMF, 2022, actual figure)

GDP per capita


Actual figure (IMF, 2021)
The UK is $46,422 (IMF, 2021, projected figure)


Mauritian rupee

Business language

English, French

Time zone

GMT +4

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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:

Check for trade barriers

Trade barriers, such as tariffs or taxes, can raise costs, cause delays, or even stop you from exporting. Check for any issues that may impact your business when exporting.

See current trade barriers

See resolved trade barriers

Check duties and customs

Find information on how to export goods from the UK. View the duties, rules, restrictions, and the documents you need for your products.

See current duties and customs procedures

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

Intellectual property (IP) rights are territorial and rights granted in the UK do not provide protection elsewhere. You should consider getting IP protection abroad if you want to trade overseas or sell to overseas customers via the internet.

The Intellectual Property Office provides practical information to help you protect, manage and enforce your IP abroad. Further support for British businesses can be found through a network of IP attachés, based in key UK export markets.

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.

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