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Mauritius

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Foreign Direct Investment

 
 
Foreign Direct Investment 202020212022
FDI Inward Flow (million USD) 225253252
FDI Stock (million USD) 5,6305,3555,607
Number of Greenfield Investments* 565
Value of Greenfield Investments (million USD) 727674

Source: UNCTAD - Latest available data.

Note: * Greenfield Investments are a form of Foreign Direct Investment where a parent company starts a new venture in a foreign country by constructing new operational facilities from the ground up.

Country Comparison For the Protection of Investors Mauritius Sub-Saharan Africa United States Germany
Index of Transaction Transparency* 7.0 5.5 7.0 5.0
Index of Manager’s Responsibility** 8.0 3.5 9.0 5.0
Index of Shareholders’ Power*** 9.0 5.5 9.0 5.0

Source: Doing Business - Latest available data.

Note: *The Greater the Index, the More Transparent the Conditions of Transactions. **The Greater the Index, the More the Manager is Personally Responsible. *** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action.

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What to consider if you invest in Mauritius

Government Measures to Motivate or Restrict FDI

The Mauritian government has created a positive environment for business and provides several investment incentives, including:

  • 100% foreign ownership and free repatriation of profits, dividends and capital
  • tax-free dividends and no capital gains tax
  • reduced corporate tax rate (3%) for companies engaged in global trading activities
  • accelerated depreciation on the acquisition of plant, machinery, and equipment
  • imported equipment is exempt from customs duty
  • annual allowance of 100% on the capital expenditure for the acquisition of a solar energy unit
  • an investment tax credit of 5% over three years on the cost of new plant and machinery
  • five-year tax holiday for companies collaborating with the Mauritius Africa Fund for the development of infrastructure in Special Economic Zones.

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