Mauritius is emerging as a strategic investment hub bridging Africa, Asia, and the West. Backed by far-reaching economic reforms, renewed ambition, and targeted incentives, the country aims to attract foreign capital into innovative, sustainable sectors. The Finance Act 2025 marks a watershed moment, introducing new thresholds, modernizing procedures, accelerating the green transition, and overhauling taxation. This article guides you step by step, from what's new to how to set up your investment project.
What's new for investors in Mauritius?
The Finance Act 2025 seeks to strengthen the country's attractiveness through "Ease of Doing Business" measures. A centralized digital portal now streamlines the submission of permit applications, with shorter validation timelines and an integrated identity verification system (KYC – Know Your Customer).
In the energy sector, a fund of Rs 30 billion has been released to support the development of solar capacity, biomass, and Battery Energy Storage Systems (BESS) as part of the green transition.
The financial sector is at the heart of the reforms: a dedicated framework is being established for wealth management and family offices, bullion banking (precious metals banking) has been introduced, digital licensing processes have been streamlined, and the regulatory environment has been strengthened.
The corporate tax regime has also been adjusted: an Alternative Minimum Tax (AMT) of 10% on accounting profits in certain sectors has been introduced, along with a temporary "Fair Share" contribution of 2% to 5% on taxable income exceeding Rs 24 million for three years, while excluding Global Business Licence (GBL) companies.
For real estate and land investment, the Finance Act 2025 brings new changes: registration duties for non-citizens under EDB programs (IRS, RES, PDS, Smart City, IHS, etc.) are increasing from 5% to 10% from July 2026, resale taxes have been introduced, and a stronger emphasis is placed on eco-friendly standards for property projects (green spaces, sustainable features).
The Economic Development Board (EDB) of Mauritius
The Economic Development Board (EDB) is the government agency responsible for promoting investment in Mauritius. To position the country as an international business hub, the EDB leverages its in-depth expertise across various economic sectors to provide tailored advice to investors and guide them in carrying out their investment projects.
The EDB supports investors in several ways:
- Offering guidance on investment opportunities in Mauritius.
- Providing information on promising sectors.
- Organizing site visits and client-requested meetings.
- Connecting potential investors with local partners.
In addition to these services, the EDB also manages residence permit applications and oversees real estate investment projects under the Property Development Scheme (PDS).
The agency's primary objective is to enhance coherence and efficiency in policy implementation, guiding the country's development toward economic independence and a high-income status. To support this mission, the EDB has established facilitation offices in seven countries: France, Dubai, South Africa, Kenya, India, China, Singapore, and Japan.
Since the introduction of the Finance Act 2025, the EDB:
- Manages the digital one-stop shop for investment and permit applications, integrating files for permits, licenses, KYC, visas, and real-time tracking.
- Has an expanded mission to facilitate foreign capital, notably through fast-track processes for rare skills and strategic projects.
- Is tasked with implementing priority sectoral policies in collaboration with ministries, including green energy, technology, health, and the blue economy.
Another new function of the EDB is the periodic evaluation of invested projects: investors must meet milestones (turnover, job creation, R&D) to maintain their incentives. Interim reviews (every five years) are being considered as a control mechanism.
Good to know:
The unified platform aims to simplify procedures, reduce processing times, and enhance transparency in the investment process, making the EDB the single entry point for investors, entrepreneurs, and foreign talent. However, full centralization is still being rolled out: certain authorizations are still validated by the relevant ministries or sectoral authorities.
Economic sectors in Mauritius
According to the latest rankings, Mauritius continues to demonstrate its regional leadership in both economic freedom and innovation. In the 2025 Index of Economic Freedom, the country scored 75.0, ranking 15th worldwide and 1st in Sub-Saharan Africa. On the innovation side, the 2025 Global Innovation Index placed Mauritius 53rd globally, once again leading the Sub-Saharan African region.
These rankings underscore Mauritius's commitment to fostering a business-friendly environment, promoting economic freedom, and driving technological growth, thereby enhancing both its regional and global competitiveness.
Established and emerging sectors
The driving forces of the Mauritian economy combine tradition with innovation. Tourism, financial and commercial services, ICT/information technology, textiles and manufacturing, as well as local processing industries (seafood, agribusiness), remain the backbone of the country's economic activity.
At the same time, green energy, education and training, and the blue economy, supported by the island's vast 2.3 million km² Exclusive Economic Zone (EEZ), represent key areas for future growth.
This mix of established sectors and emerging drivers illustrates Mauritius' ambition to remain competitive, diversified, and forward-looking in the face of tomorrow's challenges.
As noted earlier, Mauritius already has well-established, high-value sectors:
- International financial services: banking, asset management, insurance, and back-office services for Africa. These remain central to the island's economy.
- Tourism and hospitality: although sensitive to global volatility, this sector is still strategic for generating foreign currency. The government is planning reforms to make it more sustainable and resilient.
- Technology and ICT/BPO: ongoing expansion in remote services and outsourcing, with steady progress toward higher value-added services.
- Agriculture and agribusiness: processing of local products, exports, and modernization of agricultural practices.
High potential sectors
The Mauritian government has placed the blue economy at the heart of its growth strategy for 2025–2026, channeling financing and structuring high-potential maritime industries. It has also announced the creation of a national ocean plan, notably through the "Assises de l'Océan", aimed at co-developing a structured Blueprint for sustainable development.
Authorities are focusing on six key pillars of this "Ocean Economy": sustainable fishing and aquaculture, renewable ocean energy, sustainable maritime tourism, maritime transport and trade, marine research and innovation, and blue finance.
Blue economy activities go beyond traditional coastal tourism. They already account for 10.3% of the national GDP and employ nearly 10,000 people in marine industries outside tourism. The fishing sector, including artisanal and tuna fishing, also makes significant economic and social contributions, though it faces growing sustainability challenges.
Meanwhile, so-called "traditional" sectors are undergoing a transformation toward more sustainable and technology-driven models. Coastal tourism, for instance, is seeing the rise of smart tourism platforms, eco-responsible offerings, and investments in renewable energy for hotels and resorts.
Other promising areas include seafood processing, aquaculture, marine waste valorization, and maritime services such as port logistics and ship maintenance, all of which have potential for greater value creation.
Finally, the renewable energy, research and development, and technological innovation sectors are highlighted in the 2025–2026 strategic plan. The government intends to allocate additional funds to R&D, support green start-ups, and build a more favorable framework for sustainable projects. It also aims to attract international research laboratories by strengthening incentives for innovation.
The goal is clear: Mauritius seeks robust economic diversification, combining innovation, sustainability, and competitiveness. Achieving this shift will require large-scale investments, international partnerships, and the upskilling of the local workforce to meet technological and environmental challenges.
New technological and innovation initiatives
The Mauritian government has launched several strategic projects to strengthen the country's position as a digital and innovation hub in Africa:
- Technology infrastructure and cybersecurity: A budget of Rs 70 million has been allocated for the creation of a Tier IV government data center. The National Cyber Drill 2025 has been launched to test and reinforce national cybersecurity, while the Digital Transformation Blueprint 2025–2029 outlines frameworks for innovation, cybersecurity, and digital infrastructure.
- Consumer price transparency: an integrated price monitoring system is being rolled out to track changes in the cost of living and improve market regulation.
- Research, circular and blue economy: programs are being developed in waste recovery, marine biotechnology, and sustainable blue economy initiatives.
- Innovative trade integration: the Innovative Mauritius program includes tax incentives, fast-track permits, a high-level committee, and dedicated funding to stimulate R&D and innovation. The program is already operational, supporting start-ups, incubators, and technology projects.
Becoming an investor in Mauritius
To attract foreign capital and encourage local development, Mauritius offers a robust package of incentives designed to secure and enhance investments. Foreign investors may obtain a 10-year Occupation Permit under the "Investor" category, provided they meet the required thresholds and conditions. In parallel, eligible real estate investments can also provide access to a Residence Permit linked to property ownership.
The Finance Act 2025 introduces an Investment Tax Credit (ITC) of 5%, spread over three years, for eligible companies with annual turnover not exceeding Rs 10 million, applicable to the acquisition of new equipment (excluding vehicles).
An 80% partial exemption is also available for Virtual Asset Service Providers (VASP), provided they meet local substance requirements.
For technological innovation, a tax deduction for AI-related investments (capped at Rs 150,000) is granted to start-ups and SMEs to strengthen their development capacity.
In the renewable energy sector, specific measures are in place: approved solar PV projects are exempt from VAT, property tax exemptions apply to dedicated buildings, and accelerated depreciation (50%) is granted for green equipment. Income from debentures issued to finance these projects may also be tax-exempt, subject to approval by the tax authority.
Mauritius also benefits from an extensive network of Double Taxation Avoidance Agreements (DTAA) and Investment Promotion and Protection Agreements (IPPA) with numerous countries, offering investors greater international tax security.
To attract high-end investors, the Premium Investor Certificate allows the development of large-scale projects (minimum Rs 500 million or within strategic sectors such as pharmaceuticals, medical technologies, and innovation). This certificate can grant additional benefits (exemptions, regulatory flexibility) upon recommendation by a technical committee.
Who is considered an investor in Mauritius?
Mauritian immigration law and the regulations of the Economic Development Board (EDB) define an investor as any individual or legal entity making a significant contribution to the national economy. This includes foreigners who create a company, participate in an innovative project, or purchase real estate under an authorized scheme.
Professional investors
Professional investors choose Mauritius as a platform for their activities thanks to its strategic location, political stability, and reputable business climate. The country offers a skilled bilingual workforce and an attractive legal framework.
There are two main investor profiles:
Option 1: Investor USD 50,000
This option requires an initial investment of USD 50,000 (or equivalent in euros), deposited into a shareholder's current account in your Mauritian company. This amount remains available and is not frozen. Your company must also generate:
- A minimum annual turnover of Rs 4 million during the first five years of operation.
- A minimum annual turnover of Rs 5 million for the following five years.
Option 2: Investor USD 100,000
This option suits investors with more capital. It requires an initial contribution of USD 100,000, but in exchange, the turnover requirements are lower—only Rs 3 million per year during the first five years of business.
Both profiles grant access to a 10-year renewable Occupation Permit (Investor), subject to meeting the revenue criteria set by the EDB.
Real estate investors
Real estate investment provides another pathway to residence in Mauritius. Several property schemes are available to non-citizens, each with specific thresholds:
- Purchase of a property under a PDS, IRS, RES, or Smart City scheme worth at least USD 375,000. This investment entitles the buyer to a residence permit as long as ownership is maintained.
- Acquisition of an apartment in a Ground +2 building with a minimum purchase price of Rs 6 million. This scheme allows the purchase but does not automatically grant a residence permit.
Since 2025, expatriates may also purchase a residence outside specific schemes from USD 500,000 upwards, but a 10% additional tax applies, and applications remain subject to approval by the Prime Minister's Office.
Foreign retirees may obtain a residence permit by purchasing a senior living property under the PDS for Senior Living scheme for an amount above USD 200,000.
Investors in machinery and high-tech equipment
Mauritius encourages the establishment of high-value-added industrial projects. In this framework, an investor may qualify for a permit by proving:
- An initial investment of USD 50,000, of which at least USD 25,000 must be transferred to a Mauritian bank account.
- The remaining balance must be used to purchase high-tech machinery or equipment, in line with EDB criteria.
Innovative startup investors
To develop its entrepreneurial ecosystem, Mauritius offers a specific regime for innovative start-ups. Two options are available:
- Submit an innovative project directly to the EDB, which will evaluate its strategic value, with no minimum investment required.
- Register with an incubator accredited by the Mauritius Research and Innovation Council (MRIC), which will support the project holder in their development.
The Premium Investor Certificate
For large-scale projects, the EDB issues a Premium Investor Certificate to companies investing at least Rs 500 million (around USD 11 million) in strategic sectors such as pharmaceutical production, biotechnology, or medical devices.
This certificate grants tailor-made incentives, including tax and administrative advantages, decided on a case-by-case basis after review by a technical committee and ministerial approval. The objective is to attract investors capable of transforming the Mauritian economy in a lasting way.
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