SME Tax Incentives in Mauritius (2026)
Overview of tax holidays, credits and preferential regimes available to Mauritian SMEs — from 8-year holidays for innovation-driven activities to enhanced deductions.
Successive National Budgets have layered generous incentives on top of the standard 15% corporate rate to attract innovation-driven, export-oriented and value-added activity. Used correctly, these can reduce an SME’s effective tax rate to near zero for the first several years of operation.
Innovation-driven 8-year tax holiday
Companies engaged in innovation-driven activities and holding qualifying IP developed in Mauritius may benefit from an 8-year corporate tax holiday, subject to substance conditions.
Manufacturing and export
Export-oriented manufacturers benefit from a reduced effective rate of 3% on export income. Freeport operators enjoy a similar preferential regime.
Enhanced deductions
Double deductions apply to specific expenditure such as R&D, deep ocean water applications, and certain marketing spend for export markets.
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