1. Specialised diabetes research and treatment centres
2. Specialised centres for elderly care & rehabilitative medicine
3. Plastic reconstructive surgery clinics
4. Clinics for dental surgery and dento-facial orthopaedics
5. Psychiatric and Mental Health Services hospital
6. Convalescence and pain clinics providing specialised care to patients suffering from acute and chronic conditions
7. Clinics specializing in sports medicine
8. Wellness centres and health resorts for rehabilitation
9. Telemedicine

1. Exemption registration duty on the purchase/ lease of land for the construction of infrastructure
2. Exemption of VAT on construction of private hospitals/clinics, residential care homes/nursing homes
3. VAT exemption on medical, surgical and dental equipment
4. No customs duty on selected equipment, machinery and furniture
5. Medical, hospital and dental services are VAT zero- rated
6. 5% allowance on capital expenditure incurred on construction/extension of clinic
7. Free repatriation of profits, dividends and capital
8. No capital gains tax
9. 100% foreign ownership allowed

The Medical tourism industry in Mauritius has witnessed a sustained growth over the last years. The Mauritian private healthcare sector now boasts state-of-the-art facilities and highly-qualified personnel providing comprehensive high-end medical care which has enabled Mauritius to position itself as a leading destination for medical travel.

Mauritius has an impressive track record as an upmarket tourism destination and is now gradually transforming itself into a leading medical hub in the region. The island is an ideal destination where patients can undergo treatment, recuperate and enjoy a holiday at a competitive rate. In 2016, more than 18,000 foreign patients travelled to Mauritius for both inpatient and outpatient procedures and the value of the private health industry is estimated at around MUR 2 Billion.