Leasing an office space

Mauritius offers several options for office and industrial space that investors may lease. Several state-owned business and industrial parks with modern and state of the art infrastructure are available in Mauritius.

• Accessible and connected
• Appropriate infrastructure
• Planned environment which stimulates creativity and productivity

A non-citizen should apply in that respect to the Economic Development Board if the lease period exceeds 20 years.

List of state-owned business / industrial parks (Landscope Mauritius, DBM)
Guidelines for leasing a business / industrial space
Application form for the lease of immovable property

Acquiring and registering an immovable property

Moreover, an investor may also acquire an immovable property in Mauritius to be used for business purposes.

Guidelines for the acquisition of property
Application form for the acquisition of immovable property

Mauritius has a deed system whereby the notary has the legal obligation to draft the property deed and to ensure that the property is free from any encumbrances. The buyer is free to choose the notary of his/her choice. The following taxes and duties are applicable:

Starting a construction

An investor also has the option to construct its building.

A Building and Land Use Permit (BLUP) from the relevant Local Authority is required to start a construction.  Application for a BLUP is made on the NELS and the permit is issued within 14 working days.

Note

• Where a plot of land is classified as agricultural land and is to be used for non-agricultural purposes, an application for a Land conversion permit should be made to the Ministry of Agro Industry and Food Security via the NELS
• A Morcellement Permit is required from the Ministry of Housing and Lands for the division of a plot of land into two or more lots. Application for the permit is made via the NELS
• For some specific projects, an Environment Impact Assessment (EIA) or a Preliminary Environmental Report (PER) is required from the Ministry of Social Security, National Solidarity and Environment and Sustainable Development via the NELS

Guidelines to apply for a BLUP

Employers can recruit both local talents and foreign nationals to work in Mauritius. Employers can post an advertisement in local press or specialised website or use the expertise of recruitment agencies.  

Recruitment and training useful information

Recruitment agencies

Employers may choose to outsource their recruitment needs to a recruitment agency. Some of the licenced recruitment agencies can recruit talents both locally and overseas.

List of licensed recruitment agencies 

Advertisement of posts in specialized websites or newspapers

• Running adverts in local newspapers and specialized websites is a popular way of attracting potential employees.
• Employers can also post job adverts on job.mu, a specialised website jointly managed by the Ministry of Labour, Industrial Relations and Training.

Recruit foreign nationals

Employers should ensure that the foreign nationals have valid Occupation Permit or Work Permit to work and live in Mauritius

Mauritius is home to a modern framework on industrial property: the Industrial Property Act 2019 (IPA).

The IPA facilitates registration of a wide range of industrial property rights and is based on international best standards and practices, with enabling provisions to ensure compliance with the Patent Cooperation Treaty, the Hague Agreement and the Protocol Relating to the Madrid Agreement.

Registration & Protection for:

• Patents, Marks & Trade names
• Utility models
• Industrial & Lay-out designs
• Geographical indications              

Legal framework administered by the Industrial Property Office of the Ministry of Foreign Affairs, Regional Integration and International Trade

More information is available at the Industrial Property Office of Mauritius (IPOM)

Tax payment

Mauritius has thrived to keep corporate income tax rates at a reasonable level and has introduced various tax incentives to attract and keep global investments. The effective tax rate is among the lowest in the world and the general “business friendliness” of Mauritius has contributed to the economic growth of the country.

Taxes, administered by Mauritius Revenue Authority (MRA), are all on a self-assessment system. The MRA provides a single point of entry for simple and convenient filing of tax returns.

• Corporate income tax
• VAT
• Social Security charges
• Personal Income Tax
• Other taxes

It allows individual and businesses to file tax returns electronically and the taxpayer may effect electronic payment through Direct Debit or online credit card.

The tax guide

Payment of trade fees

Trade fees are paid to the Corporate and Business Registration Department through its online platform. Trade fees are payable within 2 financial years after registration/ incorporation.

Trade fees shall be paid either in one instalment on or before 20 January or in 2 instalments, the first one on or before 20 January and the second one before 30 June. The Local Government Act 2011 also provides that arrears should be paid first before being able to pay the trade fees for the current period and a surcharge of 50% of the amount of the trade fees shall be levied in case of non-payment of the relevant trade fees.

Note: An operator is exempted from payment of trade fees for a classified trade if the trade fee does not exceed MUR 5,000. Activities regulated and under the Gambling Regulatory Authority Act, Excise Act as well as any person holding a certificate, licence and permit issued by the Tourism Authority and Global Business Companies not having a physical office in Mauritius are exempted from payment of trade fees

List of trade fees and guidelines

Payment of yearly registration fees

All businesses registered with the CBRD should pay a yearly  registration fee. 

Payment of registration fees for companies, “sociétés”, limited partnerships and foundations must be effected yearly as from 3 January to 20 January inclusively. After the 20 January, a higher rate is applicable.  Online payment facilities are available on the  CBRIS platform.

The National Single Window (NSW)/TradeLink is a dedicated online platform which enables submission of applications for import/export licenses and permits and allows clearances to be received from government agencies. Also, import, export and transit declarations can be made available to Customs as a single submission. Besides, traders have the possibility to track the progress of their applications/declarations in real time.

A registration with the Mauritius Network Services Ltd (MNS) is a prerequisite to become a user of TradeLink.

List of controlled goods for import and export

Court litigation

Mauritius has a hybrid legal system based on civil and common law practices, with the Supreme Court of Mauritius as the highest judicial authority to hear criminal and civil proceedings.

For commercial dispute resolution, investors may have recourse to the Commercial Division of the Supreme Court. This division facilitates expeditious settlement of large commercial disputes related to corporate, banking, insolvency and intellectual property matters

A Small claims under the District Court have also been established to settle small claims expeditiously. In general, this option is cheaper, less formal, faster, and has less complicated rules and procedures than higher courts.

Alternative Dispute Resolution (ADR)

Litigation in the court is not the only option as investors may have access to ADR mechanisms:

• Mediation – Mediation can be held through the Mediation division of the Supreme Court and allows early disposal of suits through a common agreement between parties.
• Arbitration – This mechanism allows parties to settle large commercial disputes under the authority of a private and independent arbitrator whose decision is binding. The current legal framework provides for:
  • Domestic Arbitration, regulated by the Code of Civil Procedure
  • International Arbitration, under the International Arbitration Act 2008, based on the UNCITRAL Model Law on International Commercial Arbitration.

Arbitration Facilities in Mauritius

• Mauritius International Arbitration Centre (MIAC) – An independent arbitration centre
• Mediation and Arbitration Centre (MARC) – An alternative dispute resolution arm of the Mauritius Chamber of Commerce and Industry (MCCI)
• Permanent Court of Arbitration at La Hague (PCA) – A permanent branch of the PCA in Mauritius.

Key advantages of using ADR mechanisms in Mauritius

• Practical resolution of commercial disputes ensuring confidentiality and timely determination of issues
• Access to specialized lawyers and professionals in commercial dispute resolution
• Tax incentives on expenditure incurred for arbitration, conciliation, or mediation under an ADR Mechanism