Business Setup
Tax Holidays for Startups in Mauritius
Some new businesses enjoy 4-8 year tax holidays. Do you qualify?
Sectors covered
Innovation-driven activities (biotech, AI/robotics, e-commerce marketplaces), pharmaceutical manufacturing, and certain export activities may qualify.
Conditions
Substance in Mauritius, minimum investment thresholds, and qualifying activity classification. Register with EDB.
Duration
Typically 4-8 years from date of first income. After that, standard 15% or PER applies.
Loss-utilisation
Losses during holiday period cannot be carried into taxable period. Plan your finance carefully.
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