Corporate Tax
SME Preferential Regimes: Support for Small Businesses
Mauritius offers targeted tax reliefs for SMEs — are you claiming them?
Who qualifies as an SME?
The SME Act defines SMEs by turnover and headcount. Manufacturing SMEs get more generous thresholds.
Tax holidays
Certain qualifying SMEs enjoy tax holidays of 4-8 years on business income. Sector matters — export-oriented and manufacturing SMEs get priority.
Non-tax support
Beyond tax, the Mauritius SME Financing Scheme (MSFS) and DBM funding lines back credit-worthy SMEs.
Application
Register with SME Mauritius and apply for the SME Development Certificate. It's paperwork, but the returns are worth it.
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