FREEPORT INCENTIVES

Business in Mauritius

Mauritius is internationally recognised for its political and social stability, continuity of government and rule of law. The country has developed a reliable, efficient and ever expanding infrastructure, coming up to the best available in developed countries. Mauritius also benefits from a multilingual workforce (French and English are used mostly).

More information is available on the Economic Development Board website.

Ideally located in the Indian Ocean, off the south-east coast of Africa, Mauritius has emerged as a natural business hub for international trade. The Freeport legislation provides for a comprehensive package of liberal incentives for companies looking for a cost-effective storage, assembly and redistribution platform.

Freeport Operators

A freeport operator shall be authorised to carry out any of the freeport activities as follows:

  1. Warehousing and storage
  2. Breaking bulk
  3. Sorting, grading, cleaning and mixing
  4. Labelling, packing, repacking and repackaging
  5. Light Assembly
  6. Minor Processing
  7. Ship building, repairs and maintenance of ships, aircrafts and heavy-duty equipment
  8. Storage, maintenance and repairs of empty containers
  9. Quality control and inspection services
  10. Export and re-export oriented airport and seaport based activities
  11. Vault for keeping gold, silver, platinum, precious and semi-precious stones, precious metals, pearls, works of art and collectors’ pieces or antiques
  12. Security, courier, assaying or exhibition area, as the case may be, used wholly and exclusively for the items referred to in sub-item (11)
  13. Manufacturing is an allowed activity in the Freeport and can therefore benefit from existing and industrial infrastructures as well as services.

Incentives in the Mauritius Freeport

All Freeport Companies benefit from the below fiscal and non-fiscal incentives:

  • Duty-Free and VAT free for goods and equipment imported into Freeport zones
  • 3% corporate tax
  • 100% foreign ownership
  • Reduced port handling charges

The African countries have joined forces into common markets in order to strengthen their commercial power. The trade organizations of the African countries include COMESA (Common Market of Eastern and Southern Africa), and SADC (Southern African Development Community). Africa is in a process of building its commercial and industrial infrastructure to match those in place in the rest of the world.

Port Louis stands out as a reliable, efficient and business friendly port which provides maritime pilots, tugboats, outer anchorage and emergency services all year round, on a 24-hour basis. Coupled with the Freeport facilities adjacent to the container terminal, the port consists of 2.6 kms of deep water quays, post panamax gantry cranes and a container park of over 30 hectares. Our value added port provides a variety of services including cargo handling, bunkering through pipes and barges, ship supplies, ship  repairs, fish landing operations, pilotage, towage, round-the-clock security and fire fighting services.

Port Louis is well served by major shipping lines such as:

  • Maersk Line
  • Mediterranean Shipping Corporation MSC-
  • CMA-CGM
  • Mauritius Shipping Corporation
  • Hoegh Autoliner
  • PIL

Our international airport accommodates over 40 international flights per day, connecting Mauritius to the major business centres in the world, through the following foreign airlines:

  • Air Mauritius
  • Air Austral
  • Air Madagascar
  • Air Seychelles
  • COMAIR
  • FlySAFair
  • South African Airways
  • Kenya Airways
  • Emirates Airlines
  • Saudi Airlines
  • Air France
  • British Airways
  • Condor
  • Corsair
  • Eurowings
  • Turkish Airlines
  • Austrian Airlines
  • Air Belgium
  • Edelweiss