Doing Business with Mauritius

A comprehensive guide to doing business, exporting, investing, and manufacturing in Mauritius.

Foreign Direct Investment with the International Trade Council / Company Incorporation / Company Formation

Economic Development Board (EDB)

Tel: +230 203 3800
Email: contact@edbmauritius.org
Website: www.edbmauritius.org

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Mauritius Revenue Authority

Tel: +230 207 6000
Email: taxpayerservices@mra.mu
Website: www.mra.mu

National Chamber of Commerce

Mauritius Chamber of Commerce and Industry

Tel: +230 203 4830
Email: mcci@mcci.org
Website: www.mcci.org

  • Type of Government: Parliamentary republic
  • Population: Approximately 1.3 million
  • GDP: Around $14 billion USD
  • Corporate Tax Rate: 15%
  • Personal Income Tax Rate: 15%
  • Major Exports: Textiles, sugar, fish, processed diamonds
  • Major Imports: Machinery, petroleum products, chemicals

 

Exporting to Mauritius involves several steps. Here’s a comprehensive guide:

  1. Research Market Requirements

    • Understand Mauritius’s import regulations and standards for your product.
  2. Identify Local Partners

    • Establish relationships with local distributors or agents.
  3. Prepare Export Documentation

    • Include commercial invoices, packing lists, and certificates of origin.
  4. Arrange Logistics and Shipping

    • Choose a reliable shipping company. Ensure accurate completion of shipping documents, such as bills of lading.
  5. Customs Declaration

    • Work with a customs broker to facilitate the clearance process.
    • Submit all required documentation to Mauritius Customs.
  6. Understand Duties and Taxes

    • Familiarize yourself with any applicable import duties and taxes.
  7. Distribution and Sales

    • Establish distribution channels within Mauritius.
    • Consider partnerships with local businesses for effective market penetration.

Key Contacts

Importing goods into Mauritius involves several steps. Here’s a comprehensive guide:

  1. Register as an Importer

    • Ensure your business is registered and compliant with local regulations.
  2. Classify Your Goods

    • Determine the correct Harmonized System (HS) code for your products to identify applicable duties and taxes.
  3. Check Import Regulations

    • Ensure compliance with specific standards and obtain necessary permits or certifications for your goods.
  4. Find a Reliable Supplier

    • Establish a relationship with a trustworthy overseas supplier.
  5. Arrange Shipping and Logistics

    • Choose a reliable freight forwarder.
    • Ensure all shipping documents are in order, including the bill of lading and commercial invoice.
  6. Customs Declaration

    • Submit all required documentation to Mauritius Customs.
    • Work with a customs broker if necessary to facilitate the process.
  7. Pay Duties and Taxes

    • Calculate and pay applicable import duties and taxes through the customs system.
  8. Receive Your Goods

    • Arrange for the transportation of goods from the port to your warehouse or distribution center.

Key Contacts

Incorporating a company in Mauritius involves several steps. Here’s a comprehensive guide:

  1. Choose a Company Type

    • Decide on the legal structure (e.g., Private Limited Company, Global Business Company).
  2. Reserve a Company Name

    • Use the online portal of the Registrar of Companies to ensure the name is unique.
  3. Prepare the Required Documents

    • Draft the company’s constitution (Articles of Association).
    • Prepare identification documents for directors and shareholders.
  4. Register with the Registrar of Companies

    • Submit the application form and required documents through the online portal.
  5. Pay Registration Fees

    • Fees vary depending on the type of company and share capital. Check with the Registrar for specific costs.
  6. Obtain a Business Registration Card

    • Register with the Mauritius Revenue Authority to get the Business Registration Card.
  7. Register for Taxes

    • Obtain a Tax Account Number (TAN) and register for VAT if applicable.
  8. Open a Corporate Bank Account

    • Open a local bank account to handle financial transactions.
  9. Obtain Necessary Licenses and Permits

    • Apply for any industry-specific licenses or permits required for operation.

Key Contacts

Setting up a manufacturing plant in Mauritius involves several steps. Here’s a comprehensive guide:

  1. Conduct Market Research

    • Analyze demand, competition, and location advantages in Mauritius.
  2. Choose a Suitable Location

    • Consider available infrastructure, proximity to resources, and zoning regulations.
  3. Incorporate Your Company

    • Register your business with the Registrar of Companies.
  4. Obtain Necessary Permits and Licenses

    • Apply for industrial and environmental permits from relevant authorities.
  5. Secure Financing

    • Explore options through banks or investment partners.
  6. Design and Construct the Facility

    • Hire architects and contractors for design and construction.
    • Ensure compliance with local building codes and safety regulations.
  7. Install Equipment and Machinery

    • Purchase and set up machinery necessary for production.
    • Ensure safety and operational standards are met.
  8. Hire and Train Workforce

    • Recruit skilled labor and provide necessary training.
  9. Set Up Supply Chain and Distribution

    • Establish relationships with suppliers and distributors.
  10. Begin Operations

    • Start production and monitor operations for efficiency and quality control.

Key Contacts

Registering a trademark in Mauritius involves several steps. Here’s a comprehensive guide:

  1. Conduct a Trademark Search

    • Ensure your trademark is unique and not already registered.
  2. Prepare Your Application

    • Include the trademark design, classification of goods/services, and applicant details.
  3. Submit the Application

    • File your application with the Industrial Property Office of Mauritius.
  4. Pay the Application Fee

    • Fees vary; check with the Industrial Property Office for current rates.
  5. Examination Process

    • The application is examined for compliance and potential conflicts.
  6. Publication and Opposition

    • If approved, the trademark is published for opposition. A period is given for third parties to oppose.
  7. Registration and Certification

    • If no oppositions arise, the trademark is registered, and you receive a Certificate of Registration.
  8. Maintain and Renew the Trademark

    • Trademarks need periodic renewal to maintain protection.

Key Contacts

Resolving commercial disputes in Mauritius involves several steps. Here’s a guide on the process:

  1. Attempt Negotiation

    • Start by negotiating directly with the other party to reach an amicable solution.
  2. Mediation

    • Engage a mediator to facilitate discussions. This is often quicker and less formal than court proceedings.
  3. Arbitration

    • Consider arbitration for a private and binding resolution. Both parties must agree to this method.
  4. Seek Legal Advice

    • Consult with a lawyer specializing in commercial law for guidance on your case.
  5. File a Lawsuit

    • If other methods fail, file a lawsuit with the Commercial Division of the Supreme Court. Prepare necessary documentation and evidence.
  6. Court Proceedings

    • Attend hearings and present your case. Follow legal procedures as guided by your lawyer.
  7. Judgment and Enforcement

    • If a judgment is made, ensure its enforcement through legal channels.

Costs

  • Mediation and Arbitration Fees: Vary depending on the service provider.
  • Court Filing Fees: Depend on the jurisdiction and case type; consult local courts.
  • Legal Fees: Vary based on the lawyer and complexity of the case.

Key Contacts

When considering doing business in Mauritius, various social, cultural, political, and economic factors must be taken into account.

Social and Cultural Factors

  • Language: English and French are widely used in business, with Creole as the common language.
  • Business Etiquette: Building relationships and trust is important. Respect for local customs and formal greetings are valued.

Political Factors

  • Government Structure: Stable parliamentary republic with a strong legal framework supporting business.
  • Regulations: Business-friendly environment with clear regulations for foreign investors.

Economic Factors

  • Economic Stability: Diverse economy with strong sectors in finance, tourism, and manufacturing.
  • Corporate Tax Benefits: Attractive tax regime with incentives for various industries.

Foreign Exchange

  • Currency: Mauritian Rupee (MUR).
  • Exchange Rate: Relatively stable, but understanding currency risks is important for international transactions.

Rule of Law

  • Legal Framework: Based on English and French legal systems, providing robust contract enforcement and property rights.
  • Judiciary: Independent judiciary focusing on fairness and transparency.

Business Environment

  • Infrastructure: Well-developed infrastructure with good connectivity and modern facilities.
  • Workforce: Educated and multilingual workforce, with a strong emphasis on skill development.

Key Resources

Our Members Include Leading Organizations in Mauritius

Ask our Experts on Doing Business in/with Mauritius

If you’re looking to do business or invest in Mauritius, we can provide expert guidance, market insights, and valuable connections to help you navigate the local landscape. Contact us today to discover how we can assist in making your venture a success.