The Government of Mauritius is offering a new package of incentives in the field of Information, Communication and Technology (ICT) to attract foreign and domestic investors to develop ICT services, such as call centers, e-commerce, data capture, processing and mining, software development, web-based applications and e-commerce. The aim of the Government is to move Mauritius towards an information-based economy.

The new scheme came into force as from 1st February 2002 and includes seven new incentives, namely:

  1. 15% of corporate Tax (instead of 25%);
  2. Tax holiday on profits up to year 2008;
  3. Accelerated depreciation allowances regarding investments in ICT equipment (50% during the first year and the rest over 3 year period);
  4. Exemption of customs duties on imported equipment;
  5. Reduced electricity tariffs (10 US cents per kwh);
  6. 50% reduction of Income Tax for ICT expatriates in addition to duty-free on their personnel effects coming to Mauritius;
  7. Accelerated procedures for visas and work permits, and work permits available also for Spouses.

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