The Transit-oriented Scheme (TOS) allows for the creation of a people-centric, vibrant, walkable, and mixed-use facilities around a light rail station. The light rail line shall have a stretch of over 30 Km from Immigration Square to Jan Palach (Curepipe) including the connection from Rose Hill Central Station to Reduit. The light rail station shall comprise 6 Central stations (Port Louis Victoria, Rose Hill, Quatres Bornes, Vacoas and Curepipe) and 15 stations. The areas around the stations present opportunities for setting up economic activities, job creation and place making with minimum environmental and social costs.

This set of guidelines aims to:

1. define procedures required to be followed by developer(s) in line with requirements under the Transit Oriented Scheme (TOS);
2. provide a comprehensive and user-friendly guide and reference document to assist developer(s) to submit projects under the TOS;
3. avoid any misunderstanding in the interpretation, application or implementation of agreed procedures and ensure that the implementation of all projects is always in accordance with criteria set in the scheme;
4. facilitate the submission and processing of applications for projects through a clear, streamlined and more transparent project development, evaluation, approval and implementation process; and
5. ensure the application is in accordance with the provisions of the Economic Development Board Act (EDB Act).

Integrated Modern Agricultural Morcellement Scheme

The Integrated Modern Agricultural Morcellement Scheme (IMAMS) has been set up in a context where food security is of prime concern both locally and globally. The objective of the Integrated Modern Agricultural Morcellement Scheme is to encourage modern and innovative agricultural practices through the development of an integrated agricultural facility. The integrated agricultural facility may include a residential area and other commercial facilities (warehousing, processing, packaging and sale facilities).

Under the Integrated Modern Agricultural Morcellement Scheme, promoters will benefit from the following:

1. An 8-year tax holiday on income (conferred to planters)
2. An exemption from payment of Registration Duty on acquisition of land (conferred to planters)
3. Conversion of up to 15 % of that land for residential or commercial use and exemption from payment of land conversion tax (conferred to developers/landowners)

View the Guideline below

The Property Development Scheme (PDS), allows the development of a mix of residences for sale to non-citizens, citizens and members of the Mauritian Diaspora. The PDS provides the following:

1. the development of luxurious residential units on freehold land of an extent of at least 0.4220 hectare (1 arpent).
2. the development of at least six (6) residential properties of high standing;
3. high quality public spaces that helps promote social interaction and a sense of community;
4. high-class leisure, commercial amenities and facilities intended to enhance the residential units
5. day-to-day management services to residents including security, maintenance, gardening, solid waste disposal and household services; and
6. social contribution in terms of social amenities, community development and other facilities for the benefit of the community.
    

A non-citizen is eligible for a residence permit upon the purchase of a villa under the PDS scheme when he has invested more than USD 375,000 or its equivalent in any freely convertible foreign currency.
 

The participation in International Fairs SME Refund Scheme has been introduced to assist SMEs to further promote and enhance their business activities through export promotion. Through this refund scheme, SMEs exhibiting at International Fairs are eligible for a refund of MUR 200,000 annually on the cost of participation, airfare, and accommodation.

All applications and claims from SMEs should be submitted to the Economic Development Board.

Please consult the guidelines to find out more about the procedures to apply for this scheme and to check eligibility for a refund.

• SME Refund Application Guidelines
• SME Refund Portal User Manual 2022
• SME registration and application link: https://smefairs.powerappsportals.com/fairshome/

Application Procedures

1. The SME should first enrol with EDB. Once the registration has been approved, the SME can submit its application on https://smefairs.powerappsportals.com/fairshome/
    
2. SMEs should fill in the application form and submit support documents at least one month before the start of the fair that they plan to attend.

• Supporting documents are as follows:

1. Financial statements (signed by the directors) indicating the turnover and profitability of the company for the past 3 years.
2. For startup organizations, that is, companies less than one year in operation, the business plan including financial forecast should be submitted.
3. Copy of passport of the person in whose name refund will be claimed.
4. Relevant certificates, licenses or permits where applicable:
   • Freeport operators and developers should have a valid Freeport Certificate issued by the Economic Development Board.
   • Tertiary Education Institutions should be duly registered by the Higher Education Commission or the Mauritius Qualifications Authority.
   • Healthcare and life sciences companies should be duly registered under the Private Health Care Institutions Act 1989 or any relevant legislation.

Claim Procedures

1. SMEs, having had prior approval for refund, should submit the claim form and corresponding proof of expenses within 10 days after return from fair.
    
2. All claims should be submitted online through the link: https://smefairs.powerappsportals.com/fairclaims/

• Supporting documents are as follows:

1. Refund of Cost of Stand/Participation Fee
   • Contract with fair/event organizer
   • Invoice
   • Payment receipt
   • Proof of payment by credit card or bank transfer
      
2. Refund of airfare E-ticket
   • Invoice
   • Payment receipt
   • Proof of payment by credit card or bank transfer
   • Proof of Boarding pass

The Film Rebate Scheme is a cash-back incentive for audio-visual productions in Mauritius. A cash rebate of 30% and up to 40% for high end Feature film and TV series is reimbursed to eligible film producers on all Qualifying Production Expenditure (QPE) incurred and spent in Mauritius. The Film Rebate Scheme applies to productions in the category of feature films, TV commercials, TV serials/programmes, documentary programmes, music videos and dubbing productions.

The table below summarises the corresponding minimum QPE to be incurred in Mauritius in order to benefit from the Film Rebate Scheme:

Detailed information regarding the application procedure for the Film Rebate Scheme is provided in the guideline for submission of application.

To further improve operations efficiency, all applications for a new project and claim submission will henceforth be made online

Applicants will need to register on the following link to submit their online application: 
https://business.edbmauritius.org/

The Mauritian Diaspora Scheme has been set up with a view to attract members of the Mauritian Diaspora back to Mauritius to participate in the economic development of the country. Any member of the Mauritian Diaspora who, before 24 March 2015, has been living and working outside Mauritius and has the necessary skills, talent and experience and who is willing to return and serve Mauritius is eligible to apply for registration under the Scheme. For more information, please access the website on www.diaspora.mu
 

The Regulatory Sandbox License (RSL) offers the possibility for an investor to conduct a business activity for which there exists no legal framework, or adequate provisions under existing legislation in Mauritius.

For FinTech project, i.e., projects using technologically enabled financial innovations resulting in new business models, applications, processes, or products, the RSL will be issued by the Financial Services Commission (FSC) or the Bank of Mauritius (BoM) depending on the nature of the project.

The EDB will continue to administer the RSL schemes to non-fintech projects.

Eligibility

Any investor who has an innovative project for which there exists no legal framework or adequate provisions which cover the materialization of his project may submit a duly filled in application for the issuance of an RSL. The applicant should be able to demonstrate the innovative nature of the project at the local, regional, or international level.  
 

Mode of Application

1. Non-fintech Projects

An applicant for an RSL should submit his application with a business plan and other relevant documents on sandbox@edbmauritius.org for non-FinTech related projects.

2. Fintech Projects

For FinTech projects, application should be made to the FSC at fscmauritius@intnet.mu or for the BoM at governor.office@bom.mu.

Should the application be approved under the RSL Scheme, the applicant should present the original documents to the respective institution to obtain the RSL.

Details about the business plan and the list of documents to be submitted for non-fintech projects can be found in the info centre.

Freight Rebate Scheme to Africa

The Freight Rebate Scheme is funded by the Ministry of Finance, Economic Planning and Development and is implemented and managed by the Economic Development Board (EDB) Mauritius.

These Guidelines are issued under section 5(2)(ca) of the Economic Development Board Act 2017 (EDB Act).

These Guidelines set out the terms and conditions governing the Freight Rebate Scheme (FRS). The FRS may be terminated or amended, at any time, without prior notice. The EDB or Government of Mauritius will not bear any liability where this has been so terminated or amended.

2. Objective

To increase competitiveness and catalyze exports on the Indian Ocean and African regions vis-à-vis exports from Asia which will lead to the establishment of a commercial feeder shipping facility on Africa offering lower costs and reduce transit time for exporters with the increase in the volume of containers to African regions.

3. The Rebate

3.1 The FRS is presently valid up to 30^th June 2023.

3.2 Eligible Applicants will benefit from the rebate set out below:

1. 25% of Ocean Freight Cost per 20-feet container up to the maximum of USD 300
2. 25% of Ocean Freight Cost per 40-feet container up to the maximum of USD 600
3. 25% of Ocean Freight Cost for Less Container Load (LCL/Groupage)

3.3 The Ocean Freight Cost referred to in clause 3.2 above:

1. includes only:
   1. Basic Ocean Freight Cost
   2. BAF (Bunker Adjustment Factor)
   3. Environmental Fuel Fee/Low Sulphur Surcharge IMO 2020
   4. Liner out Charges; and
       
2. does not include charges relating to Handling, Documentation, Stevedoring, and other associated Charges.

3.4 The amount of rebate allowed will be capped at MUR 5 million yearly per Applicant.

4.  Eligibility Requirements

4.1 The Applicant should

1. hold an Export Development Certificate* or a Freeport Certificate for Freeport Operators, and
2. enrol for the Scheme
3. be an Eligible Beneficiary

4.2 The export should be

1. that of an Eligible Product, and
2. made :
   1. to an Eligible Port in the Eligible Country; or
   2. through an Eligible Port to a Landlocked Country.

5.  Eligible Beneficiaries

Eligible Beneficiaries mean exporters of Eligible Products:

1. having an annual Export turnover of less than Rs 500 Million (Effective for Exports as from 13^th October 2022). For companies forming part of a Group, the eligibility criteria will be determined by consideration of the annual Export Turnover of the Group which should not exceed Rs500 Million; and
2. include trading entities i.e., those entities that buy the Eligible Products for the purposes of exporting them; but
3. do not include freight forwarding companies and entities involved solely in shipment of the Eligible Products.

provided that the export is

1. on CIF (Cost Insurance and Freight)/CFR (Cost and Freight) value; and
2. under the relevant Certificate of Origin or
3. value addition of more than 20%

Exporters from Rodrigues to Mauritius shall also be eligible beneficiaries provided that they meet the criteria above.

6.  Eligible Products

6.1 Subject to clauses 6.2 and 6.3 below, Eligible Products are those goods that are exported:

1. under a certificate of origin certifying that the goods originate from Mauritius; or
2. after having been manufactured or processed from imported materials and there is a value addition of more than 20% of the ex-works (excluding profit) of the finished goods.

6.2 Products falling under clause 6.1(b) above which have undergone ‘minimal processes’ would not qualify as an Eligible Product.

6.3 Minimal Processes referred to in clause 6.2 shall include, but shall not be limited to:

1. Operations to ensure the preservation of products in good condition during transport and storage.
2. Simple operations where neither special skills nor machines, apparatuses or tools especially produced or installed for those operations are required for their performance.
3. Operations to remove dust, sifting or screening, sorting, classifying, matching, washing, painting, and cutting up.
4. Changes of packing and breaking up and assembly of consignment; simple bottling and packing operations.
5. Affixing of marks and labels.
6. Slaughter of animals; and
7. A combination of two or more operations specified above.

7 Eligible Countries and Ports

The Countries and Ports set out in Annex 1 shall qualify as Eligible Countries and Ports.

8 Eligible Landlocked Countries

The Countries set out in Annex 2 shall qualify as Eligible Landlocked Countries to the extent that the export is made through an Eligible Ports as set out in Annex 1.

9. The Application Process

9.1 An Applicant may apply for a rebate only as from the date he:

1. holds an Export Development Certificate or a Freeport Certificate, and
2. enrols for the Scheme.

No claim prior to that date shall be entertained save if he was previously registered with the EDB under the Freight Rebate Scheme.

9.2 Export Development Certificate

1. The procedure for obtaining an Export Development Certificate is set out in the Export Development Certificate Guidelines issued by the EDB. Freeport Operators need not apply for an Export Development Certificate but should submit the Freeport Certificate.
   Click here for online application and to read the Guidelines
2. Holding an Export Development Certificate or a Freeport Certificate from the EDB does not in any way guarantee that the Applicant is eligible for any rebate. The eligibility for the rebate will be determined during the enrolment/claim process.

9.3 Enrolment Process

1. An Applicant wishing to benefit from the Scheme must enrol with the EDB. This is a one-off procedure. Click here to download the Enrolment Form.
2. The Applicant must submit the Enrolment Form and a copy of the Export Development Certificate to the EDB.
3. The EDB will process the application and inform the Applicant whether his application to be enrolled with the EDB has been approved or not.
4. Enrolment with the EDB does not in any way guarantee that the Applicant is eligible for refund.
5. Claims for refund submitted by operators that have not enrolled with the EDB under this Scheme will not be entertained.

10. Claim Process

10.1 The Applicant must submit the prescribed CLAIM FORM together with a copy of the following supporting documents:

1. Bill of Lading
2. Commercial Invoice
3. MRA Custom Declaration Form (Bill of Entry)
4. Certified copy of Invoice (Costs breakdown) from Freight Forwarding Agent
5. Receipt of Payment from Freight Forwarding Agent
6. Certificate of Origin (EUR1, IOC, COMESA or SADC)
7. Written statement on process of manufacture and % of value addition certified by a registered accountant (for those goods falling under clause 5.1(b)). - This applies for exports not accompanied by a Certificate of Origin
8. Written statement from the Exporter on source of goods exported and relevant supporting documentary evidence -This applies to non-manufacturing exporters.
9. A certified Statement of Declaration of Export Turnover from the Finance Manager/Group Finance Manager as per Annex 4.

10.2 The above documents should be submitted to the Economic Development Board (EDB) Mauritius electronically on reshma.napaul@edbmauritius.org and copy to diana@edbmauritius.org .

10.3 All Claims should be submitted within nine months from the date of shipment.

10.4 The EDB shall examine the claims and reserves the right to request for such additional documents as may be required.

10.5. The claim will be rejected:

1. If the Claim does not meet the criteria as set out above and as determined by the EDB; or
2. in case of any missing or incomplete documentation or information.

11. Shipping Time

11.1 As time to destination is a critical element in the success of the Scheme, the maximum shipping time from Port-to-Port destinations will vary as per approved schedule as set out Annex 3.

11.2. Claims may be rejected where an acceptable justification is not provided as to any delays in shipping times.

The maximum “Shipping Time” allowed will be temporarily not applicable up to end June 2023 in the wake of COVID-19.

12. False or Misleading Declaration

1. It is an offence under section 39 (2) of the Economic Development Board Act, for a person to give information, particulars, or documents or to make any statement which is false or misleading in any material particular. On conviction, an offender shall be liable to a fine not exceeding MUR 500,000.00 and to imprisonment for a term not exceeding 5 years.
2. Notwithstanding any other action that the EDB may choose to take, in case of a false or misleading declaration:
   1. The applicant will not be eligible for any future rebate under any Scheme administered by the EDB, and
3. The applicant shall be liable to refund any amount obtained under the Scheme.

For any additional details you may contact Mr Pravin Soburrun on +230 2033825 or by email Pravin.Soburrun@edbmauritius.org or Mrs Reshma Napaul on +230 2032446 or by email Reshma.Napaul@edbmauritius.org.

Disclaimer

These guidelines may be subject to changes at any time. Any other information or document not listed above may be requested depending on the application.

Whilst care has been taken to ensure that the information provided herein is accurate and correct at the time of publication, users of this publication are advised to seek guidance from the Economic Development Board in case of uncertainty or ambiguity encountered in reading this manual. The Economic Development Board shall, in no circumstances whatsoever, be held liable to any person arising from use of information contained herein.

Export Credit Guarantee Insurance Scheme

1. The Guidelines

These Guidelines are issued under section 5(2)(ca) of the Economic Development Board Act 2017 (EDB Act).

These Guidelines set out the terms and conditions governing the refund for Export Credit Guarantee Insurance Premium. The refund may be terminated or amended, at any time, without prior notice. The EDB and Government of Mauritius will not bear any liability where this has been so terminated or amended.

2. Objective

The scheme provides a refund on the Export Credit Insurance Premium to encourage eligible Exporters to take an insurance cover for their direct exports worldwide to secure trading and boost up exports from Mauritius.

3. The Refund

1. Those persons meeting the eligibility requirements will be entitled (either directly or through the export credit insurance provider) to a refund of 50% of the Export Credit Guarantee Insurance Premium paid subject to a maximum of 0.5 % of the insurable declared turnover until June 2023.
2. The refund will be on the export credit insurance premium actually paid. For the avoidance of doubt, the refund will also cover administrative/information fees.
3. The refund will be paid to either the export credit insurance providers, or the eligible exporter.

4. Eligibility Requirements

In order to benefit from the refund, the Applicant should

1. be an Eligible Exporter
2. hold an Export Development Certificate* or a Freeport Certificate for Freeport Operators,
3. subscribe for an eligible export credit insurance cover
4. enrol for the Scheme

5. Eligible Exporter

1. An eligible exporter should:
   1. be incorporated or registered in Mauritius.
   2. manufacture or produce local goods
   3. have direct exports worldwide on “Open Account” only or such alternative acceptable mode of payment as the EDB may deem fit.


2. Trading Entities involved in trans-shipment and re-exports would not qualify as eligible exporters.


3. SMEs, Cooperative and Freeport Operators.

6. Eligible Export Credit Insurance cover

An Export Credit Insurance cover will be eligible to the extent that it is subscribed with

1. Insurers registered or licensed in Mauritius and holding a valid license from the Financial Services Commission (FSC), which for the time being, are listed in Annex 1 ; or
2. Such export credit insurance providers as may be approved by the EDB and which, for the time being, are listed in Annex 2

7. The Application Process

1. An Applicant may apply for a rebate only as from the date he:

1. holds an Export Development Certificate* or a Freeport Certificate
2. enrols for the Scheme

No claim prior to that date shall be entertained save if he was previously registered with the EDB under the Export Credit Guarantee Insurance Scheme.

2. *Export Development Certificate

1. The procedure for obtaining an Export Development Certificate is set out in the Export Development Certificate Guidelines issued by the EDB. Freeport Operators need not apply for an Export Development Certificate but should submit the Freeport Certificate.
   Click here for online application and to read the Guidelines
2. Holding an Export Development Certificate or a Freeport Certificate from the EDB does not in any way guarantee that the Applicant is eligible for any rebate. The eligibility for the rebate will be determined during the enrolment/claim process.

3. Enrolment Process

1. An Applicant wishing to benefit from the Scheme must enrol with the EDB. This is a one-off procedure. Click here to download the Enrolment Form.
2. The Applicant must submit the Enrolment Form and a copy of the Export Development Certificate to the EDB.
3. The EDB will process the application and inform the Applicant whether his application to be enrolled with the EDB has been approved or not.
4. Enrolment with the EDB does not in any way guarantee that the Applicant is eligible for refund.
5. Claims for refund submitted by operators that have not enrolled with the EDB under this Scheme will not be entertained.

8. Claims Process

1. Applicants must apply for the refund on prescribed Claim Form and submit such documents as the EDB may require. The downloadable prescribed Forms are available on the following links:
   1. Claim Form
   2. Summary of Claim Form


2. Applicants having an export credit insurance contract with Credit Guarantee Insurance Co. Ltd and Sanlam General Insurance Ltd should send the Claim Forms directly to these entities. Any refund will be made directly to these 2 entities. To this extent, the Applicant must fill and sign the Letter of No Objection.


3. All other Applicants (including those having an export credit insurance contract under MEXA-COFACE Master Policy) should submit their claim, together with such documentary evidence as listed on the prescribed Claim Form, directly to:

   Economic Development Board (EDB) Mauritius
   10th Floor, One Cathedral Square Building
   16, Jules Koenig Street, Port Louis 11328.



4. The EDB shall examine the claims and reserves the right to request for such additional documents as may be required.


5. The claim will be rejected:
   1. If the Claim does not meet the criteria as set out above and as determined by the EDB; or
   2. in case of any missing or incomplete documentation or information.

9. False or Misleading Declaration

1. It is an offence under section 39 (2) of the Economic Development Board Act, for a person to give information, particulars, or documents or to make any statement which is false or misleading in any material particular. On conviction, an offender shall be liable to a fine not exceeding 500,000 rupees and to imprisonment for a term not exceeding 5 years.

2. In addition, notwithstanding any other action that the EDB may choose to take, in case of a false or misleading declaration:

1. The applicant will not be eligible for any future rebate under any Scheme administered by the EDB, and
2. The applicant shall be liable to refund any amount obtained under the Scheme.

For any additional details you may contact Mr Nageshwaren Poinen on 2033369 or poinen@edbmauritius.org

Disclaimer

These guidelines may be subject to changes at any time. Any other information or document not listed above may be requested depending on the application.

Whilst care has been taken to ensure that the information provided herein is accurate and correct at the time of publication, users of this publication are advised to seek guidance from the Economic Development Board in case of uncertainty or ambiguity encountered in reading this manual. The Economic Development Board shall, in no circumstances whatsoever, be held liable to any person arising from use of information contained herein.

The Registration Certificate (Food Processing) has been introduced to promote global value chain through the cultivation and importation of agricultural products to be used as raw materials for processing into intermediate and finished products and to encourage re-export activities.
 

For more information and for the guideline please click here.

Trade Promotion and Marketing Scheme (TPMS)

1. The Guidelines

These Guidelines are issued under section 5(2)(ca) of the Economic Development Board Act 2017 (EDB Act).

These Guidelines set out the terms and conditions governing the rebate under the Trade Promotion and Marketing Scheme (TPMS). The TPMS may be terminated or amended at any time, without prior notice. The EDB or Government of Mauritius will not bear any liability where this has been so terminated or amended.

2. Objective

The objective of TPMS is to give a boost to, and support, manufacturing companies and exporting agents in their quest to penetrate the eligible markets faster by making use of air shipment and hence, to enhance product delivery in terms of Speed-to-Market and increase the competitiveness of local manufacturing products.

3. The Rebate

1. The TPMS is presently valid up to 30th June 2023.
    
2. Those eligible under the TPMS will benefit as follows:
    
   1. Subject to paragraph (ii) below, for non-agricultural products, 60% refund of
      1. Air Freight Cost (All-in prices) including Fuel Surcharge and Security Surcharge, and
      2. Sea-Air Freight Cost (All-in prices) for the Mauritius - Reunion Island- CDG Paris route.
          
   2. For agricultural products, 60% refund of:
      1. Air Freight Cost (All in prices) including Fuel Surcharge and Security Surcharge, and
      2. Sea-Air Freight Cost (for the Mauritius- Reunion Island CDG Paris route).
         The rebate will be equally shared between the Planter and the Exporter who will each be eligible to 30%.
          
3. The rebate is capped at Rs30 Million per Applicant irrespective of destination (Eligible Markets only) for the financial year ending June 2023.

4. Eligibility Requirements

In order to benefit from the TPMS, the applicant should -

1. be an Eligible Beneficiary requesting for a rebate in relation to an export of an Eligible Product made to an Eligible Market.
2. hold an Export Development Certificate*.
3. Enrol for the Scheme.

5. Eligible Beneficiaries

The following exporters shall be Eligible Beneficiaries -

1. Entities producing and manufacturing Eligible Products
2. Exporting agents (i.e. entities that buy Eligible Products for the purpose of exporting them to Eligible Markets)

provided that the export is

1. on CIF (Cost Insurance and Freight)/CFR(Cost and Freight) value; and
2. under the relevant Certificate of Origin

Exporters from Rodrigues to Mauritius shall also be eligible beneficiaries provided that they meet the criteria above.

6. Eligible Products

a. All agricultural and non-agricultural products produced /manufactured in Mauritius are eligible except for:

1. machinery
2. live animals and
3. chemicals.

b. Export of samples would not qualify as eligible products.

7. Eligible Markets

The markets listed out in Annex 1 shall qualify as eligible markets.

8. The Application Process

1. An Applicant may apply for a rebate only as from the date he:

1. holds an Export Development Certificate*
2. enrols for the Scheme, and
3. enrols on the Business Portal of the National E- Licensing System (NELS)

No claim prior to that date shall be entertained save if he was previously registered with the EDB under the Trade Promotion and Marketing Scheme (TPMS).

2. *Export Development Certificate

1. The procedure for obtaining an Export Development Certificate is set out in the Export Development Certificate Guidelines issued by the EDB.
   Click here for online application and to read the Guidelines
2. Holding an Export Development Certificate from the EDB does not in any way guarantee that the Applicant is eligible for any rebate. The eligibility for the rebate will be determined during the enrolment/claim process.

3. Enrolment Process

1. An Applicant wishing to benefit from the Scheme must enrol with the EDB. This is a one-off procedure. Click here to download the Enrolment Form.
2. The Applicant must submit the Enrolment Form and a copy of the Export Development Certificate to the EDB.
3. The EDB will process the application and inform the Applicant whether his application to be enrolled with the EDB has been approved or not.
4. Enrolment with the EDB does not in any way guarantee that the Applicant is eligible for refund.
5. Claims for refund submitted by operators that have not enrolled with the EDB under this Scheme will not be entertained.

9. The Claim Process

1. The Applicant should enrol on the Business Portal of the National E- Licensing System (NELS) and obtain a user account to be able to apply online for the rebate.
   Click here for User Enrolment and Online Application.
    
2. This enrolment establishes the channel of communication with the person by user’s email address and mobile number.
    
3. The Applicant should submit and upload online the following supporting documents on NELS:
   1. Air Waybill (AWB) or House Air Waybill (HAWB)
   2. Commercial Invoice
   3. MRA Customs Declaration Form
   4. Certified VAT Invoice from Freight Forwarding Agent/Courier Service (with costs breakdown of freight components)
   5. Receipt of payment from Freight Forwarding Agent/Courier Service
   6. Certificate of Origin 
   7. Gate Pass/Memorandum

   
   For Exporting Agents, the following additional documents will be required :
   (a) Invoice and Receipt of payment from the local manufacturing entity.

   Click here to read Applicant Guidelines on the National E-Licensing System

4. TPMS Claims should be submitted on NELS within six months from the date of export/flight departure.


5. Claim Forms for exports of Flowers, Fruits, and Vegetables must be submitted to Agricultural Marketing Board, Tel- 4334025, Website: http://ambmauritius.mu/freight-rebate-scheme/
    
6. The EDB shall examine the claims and reserves the right to request for such additional documents as may be required.
    
7. The claim will be rejected
   1. If the Claim does not meet the criteria as set out above and as determined by the EDB; or
   2. in case of any missing or incomplete document or information

10. False or Misleading Declaration

1. It is an offence under section 39 (2) of the Economic Development Board Act, for a person to give information, particulars, or documents or to make any statement which is false or misleading in any material particular. On conviction, an offender shall be liable to a fine not exceeding MUR 500,000.00 and to imprisonment for a term not exceeding 5 years.
    
2. In addition, notwithstanding any other action that the EDB may choose to take, in case of a false or misleading declaration:
   1. The applicant will not be eligible for any future rebate under any Scheme administered by the EDB, and
   2. The applicant shall be liable to refund any amount obtained under the Scheme.

For any additional details you may contact Mr Pravin Soburrun on +230 2033825 or by email Pravin.Soburrun@edbmauritius.org or Mrs Reshma Napaul on +230 2032446 or by email Reshma.Napaul@edbmauritius.org.

Disclaimer

These guidelines may be subject to changes at any time. Any other information or document not listed above may be requested depending on the application.

Whilst care has been taken to ensure that the information provided herein is accurate and correct at the time of publication, users of this publication are advised to seek guidance from the Economic Development Board in case of uncertainty or ambiguity encountered in reading this manual. The Economic Development Board shall, in no circumstances whatsoever, be held liable to any person arising from use of information contained herein.

MICE Vat Refund Scheme

1. Introduction

Pursuant to Section 65BA - Refund of VAT to event organisers of the VAT Act, an event organiser having registered a qualifying event with the Economic Development Board (EDB) may claim for refund of VAT in respect of accommodation cost (excluding alcoholic drinks) incurred by visitors attending the event.

The VAT Refund Scheme has been introduced to encourage the business and entertainment event industry to anchor major international events in Mauritius.

2. About the Scheme

Under the VAT Refund Scheme, an event organiser may submit an application for refund of VAT amounting to 15% of accommodation charges (excluding alcoholic drinks) by the Mauritius Revenue Authority (MRA) for events with at least 50 visitors staying for a minimum of 3 nights for business meetings, conferences, exhibitions, weddings and other events.

Only a foreign based company or a non-VAT registered Mauritian based company is eligible to submit an application under this Scheme.

Definition

• A “qualifying event” means a business meeting, exhibition, conference, wedding or other event attended by 50 or more visitors staying for a minimum of 3 nights in a hotel in Mauritius.
• A “visitor” means a person holding -
  1. a foreign passport; and
  2. a valid ticket for travel by air or sea to a foreign airport or port.
• “Accommodation costs” are hotel room charges incurred by the visitor (alcoholic drinks are not included).

3. Eligibility Criteria

To qualify for VAT refund, the accommodation costs must have already been incurred by the visitor during his stay for the purpose of attending the event in Mauritius and the following conditions should be met:

1. the event is attended by 50 or more visitors; and
2. visitors stay for a minimum of 3 nights in a hotel in Mauritius

For visitors extending their stay beyond the event date, the accommodation costs for the additional nights will not qualify for refund.

4. Procedures

In order to claim the VAT refund, the event organiser should follow the following procedures :

4.1 Prior to event

The event organiser is required to register the specific event before the date of the event on the website of EDB at http://forms.edbmauritius.org/cn/al935/MICE.

Details to be provided include:

1. particulars of event organiser
2. date of event
3. location of event
4. total number of visitors expected

4.2 After the event

1. Submit application to EDB

Following the event, the organiser is required to submit to EDB, not later than 60 days from the end of the event, a duly filled in application form (downloadable from the website of MRA at https://www.mra.mu/download/VAT7D.pdf) and the following documents:

1. List of visitors who attended the event, including details on nationality, passport number and check in/out dates;
2. Letter from hotel to confirm that the visitors in the list provided have resided at the hotel;
3. VAT invoice/s issued by the hotel for accommodation costs in respect of the visitors/group; and
4. Details on the event and event organiser

Relevant documents and particulars can be submitted via email on miceregister@edbmauritius.org or to the following address:

The Chief Executive Officer
Economic Development Board
10th floor, One Cathedral Square Building
16, Jules Koenig Street
Port Louis

EDB reserves the right to request for any additional information, documents or clarification at any time during the determination of the application.

Note: At time of submission of the application, payment for accommodation costs (inclusive of VAT) must have already been made to the hotel.

2. Assessment of application by EDB

The assessment / processing of an application submitted to the EDB shall start upon the application being complete with all required information and documentation as stipulated at part 4.2.1.

EDB reserves the right to request for any additional information, documents or clarification at any time during the determination of the application.

After assessment by EDB and upon satisfactory compliance to set criteria and conditions as per requirements of Section 65BA of the VAT Act , a statement will be issued by EDB to the event organiser/applicant certifying inter-alia, the following:

• that the event has taken place;
• that the event has been attended by not less than 50 visitors;
• that each visitor has stayed for at least 3 nights; and
• the qualifying accommodation costs and the corresponding amount of VAT paid in respect of the visitors;

3. Recommendation to MRA

The application is recommended to the Mauritius Revenue Authority (MRA) for refund of VAT (15%) on qualifying accommodation costs.

Africa Warehousing Scheme (AWS)

The Africa Warehousing Scheme (AWS) (hereinafter referred to as the “Scheme”) is implemented and managed by the Economic Development Board (EDB) Mauritius and funded by the Ministry of Finance, Economic Planning and Development.

These Guidelines set out the terms and conditions governing the Scheme. The Scheme may be terminated or amended, at any time, without prior notice. The EDB or Government of Mauritius will not bear any liability in respect of a Scheme which has been so terminated or amended.

2. Objective of AWS

The objective of the Scheme is to provide a subsidy on the rental and administrative costs of warehouses (warehousing costs) in selected African countries, so as to support access and increase competitiveness of locally manufactured products in these markets.

3. The Refund

1. Eligible Beneficiaries will be entitled to 60% refund on the following costs –
   1. Rental and related administrative costs* for the first 200 m2 over 2 years subject to a maximum capping of Rs 288,000 per year per beneficiary.
   2. Rental cost on rental of additional 200 m2 subject to a maximum refund of Rs 300 000 over 2 years.
   3. **Merchandising cost for the first year only subject to a maximum refund of Rs 576, 000.
   4. A one-off refund on costs incurred in the first year in the Eligible Country on -
      1. company incorporation
      2. licensing
      3. registration of trademarks
      subject to a maximum refund of Rs 316,800 per beneficiary.


2. *Related Administrative Costs means expenses incurred in the daily management of stocks in the warehouse and includes receiving costs and fulfillment charges.


3. **Merchandising Cost
   1. includes costs pertaining to the promotion of products (marketing, advertising, etc) incurred in the country of export; but
   2. excludes
      • costs incurred for consultancies or studies; and
      • any cost incurred in Mauritius itself.

4. Eligibility of costs and proof of expenditure incurred

Eligible costs are costs actually incurred and paid by the applicant, in the country of destination, as from the start date of the AWS on 12 October 2020 and as per the following conditions:

• Eligibility of Rental and Administrative costs of warehouses and Merchandising costs will be based on the start day of warehousing in the destination country and on the date of arrival of qualifying goods in the destination country, as indicated in the MRA Customs Declaration Form and the Arrival Notice, whichever is the later;
• Eligibility of the one-off cost pertaining to setting up of company operations in the country of destination should be as from the start date of the AWS on 12 October 2020.

5. Eligible Beneficiaries

The EDB will assess the eligibility of the applicants and their qualifying products.

Eligible Beneficiaries are Mauritian manufacturing entities operating warehouses in Eligible Countries for Qualifying Products.

For the avoidance of doubt, a refund under this Scheme, does not attest that the Beneficiary is in compliance with all applicable laws. It shall remain the responsibility of the Beneficiary to hold all applicable licences, authorisations, permits as may be required and to ensure compliance with all applicable laws including, without limitation, compliance with laws relating to Environment, Food Safety and Labour.

The Government of Mauritius and the Economic Development Board Mauritius shall bear no liability for any incident, accident, or injury.

6. Eligible Countries

The Eligible Countries are set out in Annex 1.

7. Qualifying products

Qualifying Products are those that are manufactured locally and comply with the SADC or COMESA rules of origin, whichever is applicable, or any other alternative rules of origin, acceptable to the EDB.

8. The Application Process

1. An Applicant may apply for refund under this Scheme only after being enrolled with the EDB.
2. Claims for refund submitted by operators that have not enrolled with the EDB under this Scheme will not be entertained.

9. The Enrolment Process

1. An Applicant wishing to benefit from the Scheme must enroll itself with the EDB. This is a one-off procedure.
   Click here to download the Enrolment Form.
2. The Applicant must submit the Enrolment Form to the EDB and a copy of the:
   1. Certificate of Incorporation; and
   2. Business Registration Card;
   3. VAT Certificate of Registration
3. The EDB will process the application and inform the Applicant whether his application to be enrolled with the EDB has been approved or not.
4. The EDB reserves the right to request for such additional documentation as it may deem fit.
5. Enrolment with the EDB does not in any way guarantee that the Applicant is eligible for refund.

10. The Claims Process

1. The Applicant must submit the prescribed CLAIM FORM (Click here to download Claim Form) together with a copy of the following supporting documents:
   1. Exports of Made-in-Mauritius Products
   2. i) Air Waybill (AWB) or House Air Waybill (HAWB) or Bill of Lading
   3. ii) Commercial Invoice
   4. iii) MRA Customs Declaration Form
   5. iv) Certificate of Origin
   6. Africa warehousing rentals
   7. v) Lease Agreement/Contract of warehousing premises
   8. vi) Warehouse Insurance Policy
   9. vii) Certified copy of Invoice from Warehouse Lessor (with costs breakdown of rental components e.g warehouse rental costs, administrative costs, etc)
   10. viii) Receipt of payment from warehouse Lessor
   11. ix) Merchandising Agreement/Contract
   12. x) Certified copy of Invoice from Merchandiser
   13. xi) Receipt of payment for merchandising costs
   14. xii) Certified copy of Certificate of Incorporation, Licences and Trademarks in the eligible country
   15. xiii) Receipt of payment for Company Incorporation /Licensing/ Trademarks
2. Enrolment and Claim Forms have to be submitted to the Economic Development Board (EDB) Mauritius, 10th Floor, One Cathedral Square Building, 16 Jules Koenig Street, Port Louis 11328.
3. The Claim has to be submitted within three months from the date of payment of any warehousing cost.
4. The EDB shall examine the claims and reserves the right to request for such additional documents as may be required.
5. The claim will be rejected:
   1. If the Claim does not meet the criteria as set out above and as determined by the EDB; or
   2. in case of any missing or incomplete documentation or information.
   3. If the Beneficiary is in breach of any applicable law.

11. False or Misleading Declaration

1. It is an offence under section 39 (2) of the Economic Development Board Act, for a person to give information, particulars, or documents or to make any statement which is false or misleading in any material particular. On conviction, an offender shall be liable to a fine not exceeding 500,000 rupees and to imprisonment for a term not exceeding 5 years.
2. In addition, notwithstanding any other action that the EDB may choose to take, in case of a false or misleading declaration:
   1. The applicant will not be eligible for any future rebate under any Scheme administered by the EDB, and
   2. The applicant shall be liable to refund any amount obtained under the Scheme.

For any information required, please contact the
EDB Manufacturing Department on +230 2033800 or by email edbmanufacturing@edbmauritius.org

1.0 Description of the e-Commerce certificate

The guideline relating to the e-Commerce certificate is issued in line with provision in the Economic Development Board Act section 17 (A) and aims to

1. define procedures required to be followed by companies in line with requirements under e-Commerce scheme;
2. provide a comprehensive and user-friendly guide and reference document to assist companies to submit projects under the scheme;
3. ensure compliance with relevant Regulations;
4. facilitate the submission and processing of applications for new projects through a clear, streamlined and more transparent project development, evaluation, approval and implementation process.

1.1 The objective of the scheme

The objective of the e-Commerce guideline is to promote and cater for the domiciliation of electronic platforms and their related ancillary activities in Mauritius. The e-Commerce Scheme will be administered by the Economic Development Board and holder of the e-Commerce certificate will be eligible to a tax holiday of 5 years.

1.2 Definition and Scope

For the purpose of this guideline, e-Commerce activities mean the hosting and maintaining of an e-Commerce platform and providing other related services such as advertising and selling of subscriptions by an e-Commerce operator. The e- Commerce guideline shall extend to e-Commerce activities that take place within and from Mauritius with the objective to provide a framework:

1. to enable e-Commerce operators to conduct commercial transactions through electronic networks; and
2. to provide information in respect of marketing, supply, trade, order and delivery of goods or services.

1.3 Eligibility

An e-Commerce operator which satisfies the following conditions shall be eligible to apply for an e-Commerce certificate:

• Domiciliation of the technology entirely in Mauritius, including, but not limited to, platforms, main servers and nodes, client relationship management systems, software, policies;
• Principle supply chain management in Mauritius;
• Have a principal place of business in Mauritius including bank account and physical office;
• Payment infrastructure including clearing and check-out systems based in Mauritius;
• Invoicing to be conducted in Mauritius at all times and revenue attributable through the e-Commerce platform shall be accrued in Mauritius;
• Minimum of 10 resident personnel including 2 at senior management level, who shall conduct its core income generating activities in Mauritius;
• Servicing at least 3 countries as consumer markets;
• Minimum operating expenditure of at least MUR 10 million per year;
• Minimum capital investment of at least MUR 5 million, inclusive of hardware, software and/or logistics;
• Transactions carried out in a multitude of currencies.

In the event, that a company does not satisfy the eligibility requirements under section 1.3, the company shall be eligible to apply for an e-Commerce certificate provided it satisfies the following conditions:

1. minimum capital investment of at least 20 million rupees in Mauritius, including hardware, software and logistics;
2. at least 20 suitably qualified resident personnel, including 2 at senior management level, who shall conduct its core income generating activities in Mauritius;
3. engaging in e-Commerce activities in high priority sectors including but not limited to Retail, Electronics, Fashion and Apparel, Entertainment, Healthcare and Life Sciences, Real Estate, Energy and Education; and
4. incurring minimum expenditure proportionate to its activities.

1.4 How to Apply

Applications and relevant supporting documents (as per Annex 1) should be submitted electronically to the Ag Chief Executive Officer of Economic Development Board (EDB) through the online portal.

2.0 Evaluation Committee

The e- Commerce Committee shall be composed of the Chief Executive Officer from Economic Development Board or his representative at director’s level and other relevant institutions such as:

• A representative of the Ministry responsible for the subject of Finance;
• A representative of the Ministry responsible for subject of Information and Communication Technology;
• A representative of the Ministry responsible for the subject of Commerce and Consumer Protection;
• A representative of the Mauritius Revenue Authority

The members of the Committee shall, where appropriate, include one or more officers of a public sector agency, and such other suitable and qualified persons.

2.1 Objective of the Committee

The objective of the Committee is to:

• Operate as an independent Committee to coordinate the processing of all e-Commerce proposals submitted to the EDB for the e-Commerce certificate.
• Be the focal point of assessing:
  1. All e-Commerce proposals received at the level of the EDB requesting for an e-Commerce certificate;
  2. Provide with a recommendation as to whether to approve/decline the e-Commerce proposal.

2.2 Preliminary evaluation

After receipt of the proposal, the EDB will verify that all relevant documentation has been provided by the applicant. The proposal, along with a brief, will be submitted to the e-Commerce Committee.

The e-Commerce Secretariat shall endeavour to ensure that an application is considered by the e-Commerce Committee within a maximum period of 3 months. This time shall start only when the EDB has been provided with all information/documentation by the applicant.

2.3 Recommendations of the e-Commerce Committee

In relation to each proposal, the e-Commerce Committee, following analysis of the project brief, shall:

1. Recommend that the Board of the EDB issues the e-Commerce certificate to the applicant subject to terms and conditions as may be applicable;
2. Refer the application back to the e-Commerce Secretariat for further assessment; or
3. Recommend that the EDB rejects the application.

Where, following assessment of the project brief, the e-Commerce Committee recommends the issue of the e-Commerce certificate in relation to the project, the EDB shall issue the e-Commerce certificate with such terms and conditions as may be deemed necessary by the e-Commerce Committee and approved by the Board of the EDB.

2.4 Deferral

The e-Commerce Committee may defer its assessment of any proposal in view of requesting further information. In such situation, the e-Commerce Committee Secretariat shall endeavour to collate all additional information requested by the e-Commerce Committee for its consideration at the next meeting.

2.5 Recommendation for the EDB to reject the

The e-Commerce Committee may recommend that the e-Commerce proposal be rejected on grounds including if it is of the opinion that the proposed activity does not fall under e-Commerce business, is not suitable for the jurisdiction or may cause prejudice to the soundness and good repute of Mauritius.

3.0 Application Process

This includes how/where to submit the proposal, documents to be submitted and evaluation process by the Secretariat and Committee.

Stage 1: Submission of project proposal to EDB

• Any company applying for the e-Commerce certificate must submit its proposal along with a detailed business plan (financial forecast, initial investment) and all necessary documents to the EDB.
• The business plan should include inter-alia: (Details like project activities, where technology will be domiciled, supply chain management, office location, invoicing process, countries targeted, payment infrastructure, number of employees, number of markets service, operating expenditure, capital investment and number of currencies transactions carried out amongst others).
• Upon receipt of the proposal, a preliminary evaluation will be carried out by the EDB team.
• The EDB reserves the right to request for additional information depending on the complexity and specificity of the project, the business model and in line with its duty to perform due diligence and ensure compliance with prevailing legislations and regulations.
• The EDB reserves the right to reject or defer evaluation of any application in cases, inter-alia:
  • Lack of information;
  • Difficulty to evaluate soundness of processes, technologies and infrastructure;
  • Difficulty to perform due diligence;
  • Projects that may be contrary to prevailing policies at the level of Government, Government Agencies and Ministries;
  • Others

Stage 2: Assessment by e- Commerce Secretariat

• Applications deemed complete by the Secretariat shall be brought to the e-Commerce Committee for technical evaluation and recommendation.

Stage 3: Approval by the e-Commerce Committee and the Board of EDB

• Upon approval by the e-Commerce Committee and the Board, EDB to issue the e-Commerce certificate to the applicant subject to terms and conditions as may be applicable.

3.1 Terms & Conditions

The e-Commerce certificate will be accompanied by a number of conditions specific to the activity referring to:

• Terms and conditions that need to be followed;
• Compliance with existing regulations referring to general business operation;
• Monitoring mechanisms;
• Others

Applicants should beforehand identify the potential risks to consumers and the country’s economy that may arise from the delivery of the services.

Where there are existing legal provisions for such types of activity, the applicant is encouraged to provide the necessary information.

Terms and conditions attached to the certificate may include, inter-alia;

1. consumer protection;
2. duration of the certificate;
3. availability of consumer redress mechanism, including the possibility for financial compensation under clearly specified circumstances;
4. maintain appropriate risk management systems and processes including adequate confidentiality and security controls as well as contingency arrangements to address fraud and operational disruptions;
5. responsibility for losses are either taken by third party companies wishing to test the new products or the company proposing the project
6. demonstration of skills transfers to locals.

In addition to the above Terms and Conditions, the project should be carried out in accordance with all existing legislative arrangements.

4.0 Revocation and suspension of scheme

Where a holder of an e-Commerce certificate no longer satisfies the requirements under eligibility criteria 1.3, the Chief Executive Officer may, after giving prior notice in writing, withdraw the certificate and notify the Director-General of the MRA that the member has ceased to satisfy the eligibility requirements under criteria 1.3.

5.0 Miscellaneous

A company which holds a Global Business Licence, other than a company which operates, and undertakes e-Commerce activities, in the Business Process Outsourcing (BPO) sector shall be eligible to apply for an e-Commerce certificate provided it complies with the eligibility requirements under criteria 1.3.

For any additional details you may contact us

Economic Development Board
10th Floor, One Cathedral Square Building, 16, Jules Koenig Street,
Port Louis- Mauritius
Tel: +230 203 3800
Email ecommerce@edbmauritius.org

Disclaimer:
These guidelines may be subject to changes and should not, in any circumstances, be treated as final. Any other information or document not listed above may be requested depending on the application.
Whilst care has been taken to ensure that the information provided herein is accurate and correct at the time of publication, users of this publication are advised to seek guidance from the Economic Development Board in case of uncertainty or ambiguity encountered in reading this manual. The Economic Development Board shall, in no circumstances whatsoever, be held liable to any person arising from use of information contained herein.

The National Regeneration Programme (NRP) is an initiative of the Government to regenerate and revitalize the central areas of our city, towns and larger villages. The NRP is managed under the Smart City Scheme.

The NRP provides for restoration, consolidation and improvement of the built fabric of towns and large villages with respect to public and private buildings and infrastructure in a specific area approved under an Area Regeneration Plan (ARP).

The local authority or a group of landowners or any person having a development proposal may produce an area regeneration plan which, once approved by the EDB, will be the high-level masterplan that will guide development, investment and projects in the central areas. This may include buildings, groups of buildings and key infill sites where effective improvement may be achieved, existing buildings refurbished, and new buildings constructed.

A project will be approved by the EDB where it is located within the ARP and is related to any work associated with the construction, reconstruction, demolition, repair or renovation of a building, structure or works, such as site preparation, excavation, erection, building, installation of equipment or materials, decoration and finishing and other similar services.

Incentives provided to NRP developer: 

A developer issued with a registration certificate will be provided the following incentives:

• Fully recover VAT paid on buildings and capital goods for a period not exceeding 2 years from date of registration certificate;
• Claim for a repayment of the amount of input tax allowable in respect of buildings and capital goods ;
• Tax credit in respect of capital expenditure incurred in 2 succeeding income years from the date of the registration certificate;
• Exempt from income tax with respect to an activity related to smart parking;
• Where an NRP developer imports any dutiable goods, other than furniture, to be used in infrastructure works and construction of buildings, no customs duty shall be paid on those goods;
• Where an NRP developer imports furniture in such condition that it would require further processing resulting into value addition of at least 20% of the c.i.f value at import, no customs duty shall be paid on the furniture; and
• Where an NRP developer has incurred capital expenditure on approved renovation and embellishment works in the public realm, a deduction of the capital expenditure so incurred shall be allowed from its gross income in the income year in which expenditure is incurred.
• Income derived by an NRP developer from an activity relating to smart parking is exempted from income tax for a period not exceeding 5 years from the income year in which the company starts its operations.

As at date, the EDB has approved the Area Regeneration Plans for

• Port Louis 
• Mahebourg 

The EDB welcomes investors to submit development proposals/ projects and apply for a registration certificate under the National Regeneration Scheme and benefit from the above incentives. 

Any additional query/ information may be submitted to hpd@edbmauritius.org.

Regeneration of Port Louis under the National Regeneration Programme

The area regeneration plan of City of Port Louis has been approved by the Economic Development Board pursuant to regulation 20B (7)(a) of the Economic Development Board (Smart City Scheme) Regulations 2015, as amended.

The area described hereunder has been declared as a Special Development Area under the National Regeneration Programme:

North East
Starting from Quay D Roundabout, the boundary runs towards the East along Military Road up to its end towards Boulevard Victoria;

East
From the last-mentioned point, the boundary runs southerly along Boulevard Victoria to its junction with Mahatma Gandhi Street; thence along an imaginary line up to the ridge of Spear Grass Peak;

South
From the last-mentioned point, the boundary runs in a general westerly direction along the ridge of Signal Mountain (behind Marie Reine de la Paix) to an imaginary junction with Maupin Street; thence runs North West along Maupin Street up to Caudan Roundabout on the Dual Carriageway (M1); thence generally West along Pagoda Street up to the end of Robert Edward Hart Gardens; thence along the boundary of Western Cemetery and along its prolongation to the seashore;

West
From the last-mentioned point, the boundary runs generally North along the seashore; thence westerly along Marine Road; thence along Approach Road up to the starting point.

The area regeneration plan stated hereinbefore is valid for a period of two (2) years ending 9 July 2021.

A person intending to carry out works in the special development area, including works in the public realm, must make an application to the Economic Development Board for a registration certificate as NRP Developer.

Projects submitted under the National Regeneration Programme must pay special attention to:

• complementary and integrated development projects privileging mixed-use development projects which contribute to the revitalisation of the city centre areas by redeveloping vacant and derelict sites and projects which mutually complement to the economic livelihood and attractiveness of the Port Louis as an iconic liveable development area for leisure and business
• design for a liveable and sustainable inner city by capitalising on the natural advantage of the city by integrating the mountains, the traditional core and the waterfront to improve the identity and image of the city centre as place providing a pleasant live-work-play experience in all aspects
• enhancing the city centre’s image and identity by introducing high standards of building design, reduced urban sprawl and carbon footprint and improvements to the public realm
• encouraging iconic transit-oriented developments and projects that enable a more efficient parking management and usage of public transport amenities, highway infrastructure, pedestrian plazas and esplanades
• the protection of buildings of architectural/ historic interest, identification of conservation areas, adhering to the planning policy guidelines and imposed restrictions by the buffer zones for National Heritage sites such as the Aapravasi Ghat, protection and preservation and integration of building of architectural, historic, religious or cultural interest such as the Granary, preservation of urban parks and gardens of historic significance
• an emerging demand for high-rise apartment blocks as a common feature in the urban landscape to service growing demand from professionals and retirees who desire shorter journeys to work and a better work-life balance
• recent development trends in order to improve the older parts of the core area of Port Louis where there is a lack of landscaped areas and greeneries, poor pedestrian facilities, congested streets, shabby conditions of many buildings, fronting streets jammed with traffic
• efforts required to retain and preserve buildings that reflect the history of Mauritius as well as the general ambiance of the locations in which they stand.

Regeneration of Mahebourg under the National Regeneration Programme

The area regeneration plan for Mahebourg, declared as a special development area, has been approved under the National Regeneration Programme under the provisions of the Economic Development Board (Smart City Scheme) Regulations 2015. The area plan is described as follows: 

North
Starting from the mouth of River La Chaux at Cavendish bridge, the boundary runs south easterly along the seashore to the junction of Airport road and the coastal road.

South
From the last-mentioned point, the boundary runs along the airport road joining A10 road at Beau Vallon roundabout, thence the boundary runs towards the west up to river La Chaux.

West
From the last mentioned point the boundary runs generally north along river La Chaux and includes the locality of Ville Noire and runs up to Cavendish Bridge.

The area regeneration plan stated hereinbefore shall be valid for a period of two (2) years ending 10 January 2023.

A person intending to carry out works in the special development area, including works in the public realm, must make an application to the Economic Development Board for a registration certificate as NRP Developer.

For all developments, relevant design considerations should include:

• Preserving and enhancing historic buildings and townscape and maintaining and strengthening local distinctiveness and sense of place;
• Protecting and enhancing urban open space, green wedges, areas of landscape significance, environmentally sensitive areas and land/ water interface areas;
• Redeveloping vacant and under-used sites and optimizing the use of previously developed built-up areas;
• Improving existing building stock.
• Heritage Conservation - maintaining a unique sense of place. Mahebourg is particularly significant in Mauritian heritage and many buildings of architectural or historic interest are located within the town itself. The continued stewardship and repair of this built heritage is essential to maintaining and enhancing the character of the Mahebourg area.
  
  Any applications located within the setting of National Heritage or involving such items should be carefully considered and be in accordance with the National Heritage Trust Fund Act. Opportunities for private sector usage of National Heritage items which can facilitate their sustainable use should be supported to broad conformity with PPG. 
• Mahebourg Waterfront 
  
  Any development within or in vicinity of the Mahebourg Waterfront should ensure the setting, architectural features and townscape of the waterfront are not adversely affected by any proposed development including civil works. 
• Other design framework shall include:
  • Vibrant streets and urban spaces, interconnected network of places that support walking, cycling, social interaction and display distinctive private, commercial and civil functions.
  • New and existing public places must respect, enhance and respond to their local natural environment within and around them.
  • Green spaces and community gardens can play a huge role in delivering ecological and social functions.
     

The Invest Hotel Scheme (IHS) provides for hotel developers, issued with an IHS certificate, to sell villas, suites or rooms (units) forming part of existing or new hotels to finance the refurbishment, reconstruction, alteration or upgrading of existing hotels or the construction of new hotels.

Under the IHS, the investor who has acquired a unit enters into a lease agreement whereby the unit is leased back to the hotel developer in return for rental income. The unit leased to the hotel developer may be used and occupied by the unit owner or any person on his behalf free-of-charge for a total of not more than 45 days in any period of 12 months.

Where a non-citizen acquires a unit, forming part of a hotel under the IHS, for a price of not less than USD 375,000 or the equivalent in other freely convertible currencies, the owner is eligible for a residence permit.

ICT/BPO Scheme for Rodrigues

1. Introduction

These Guidelines set out the terms and conditions governing the ICT/BPO Scheme (Rodrigues) (hereinafter the ‘Scheme’).

The Scheme is implemented and managed by the Economic Development Board (EDB) and funded by the Ministry of Finance, Economic Planning and Development and is valid till 30th June 2023.

The Scheme may be terminated or amended, at any time, without prior notice. The EDB or the Government of Mauritius will not bear any liability in respect of a Scheme which has been so terminated or amended.

2. Objective

The object of the Scheme is to promote the ICT/BPO sector and to develop the capacity building of IT professionals in Rodrigues.

3. The Refund

An Eligible Beneficiary shall be entitled to -

1. Refund under the Training Program as follows

   Refund of 25% of the Training Costs for training of new recruits from Rodrigues. ‘New recruits’ mean employees who have joined the employment of the Eligible Beneficiary.

2. Refund under the Marketing Program as follows -

   A maximum refund of MUR 200,000 per Eligible Beneficiary per annum for Marketing Program.
   The refund will be limited to Marketing Costs incurred in relation to a maximum of 2 marketing programs involving air travel per year.

   Marketing Costs means costs incurred for the following
   1. Participation fee in fair/event
   2. Cost of rental of stand
   3. Cost of Airfare from Rodrigues to the host country/city (The Refund will be based on Economy Class airfare for one representative only)
   4. Cost of accommodation. (Refund will be based on a maximum 3-star hotel, standard room and for one representative only)

4. Eligibility Beneficiaries

An Eligible Beneficiary is an ICT/BPO company based in Rodrigues.

5. The Application Process

1. The Applicant must :
   1. Enrol with the EDB; and
   2. claim for the refund.


2. An Applicant may apply for a refund under the Scheme only as from the date he is enrolled with the EDB. No claim prior to that date shall be entertained.
    
3. All applications for refund should be submitted within 3 months from the start date of the Training and Marketing Program.

6. The Enrolment Process

An Applicant wishing to benefit from the Scheme must enrol itself with the EDB. This is a one-off procedure.

Click here to download the Enrolment Form.

The Applicant must submit the Enrolment Form to the EDB and a copy of the:

1. Certificate of Incorporation
2. Business Registration Certificate (BRN)
3. VAT Certificate of Registration, and
4. Trade License issued by the Rodrigues Regional Assembly (RRA)

The EDB will process the application and inform the Applicant whether his enrolment application with the EDB has been approved or not.

The EDB reserves the right to request for such additional documentation as it may deem fit.

Enrolment with the EDB does not in any way guarantee that the Applicant is eligible for the Scheme or for any refund.

7. The Claim Process

The Applicant must submit the prescribed CLAIM FORM (Click here to download Claim Form) together with a copy of the following supporting documents:

1. Training Program
   1. Letter of Employment and Acceptance for each Trainee recruited and trained.
   2. List of Trainees (newly recruited employees) enrolled for the Training.
   3. MQA Registration Certificate of the Training Institution
   4. Invoice and Receipt of Payment from the Training Institution.
   5. Certificate of Attendance from Training Institution upon successful completion of Training Program.
       
2. Marketing Program
   1. Information about the Fair (Fair name, Date, Location)
   2. Letter/Agreement of Participation in the Fair (Including the name, Passport Number of company’s representative)
   3. Proof of expenses for:
      1. Participation fee (Cost of rental of stand).
      2. Cost of Airfare from Rodrigues to the host country/city.
      3. Cost of accommodation.

The Joint Working Group (JWG) Committee set up by the EDB and the Rodrigues Regional Assembly (RRA) will assess the eligibility of the applicants and their applications for refund under the ICT/BPO Scheme.

8. False or Misleading Declaration

It is an offence under section 39 (2) of the Economic Development Board Act, for a person to give information, particulars, or documents or to make any statement which is false or misleading in any material particular. On conviction, an offender shall be liable to a fine not exceeding MUR 500,000.00 and to imprisonment for a term not exceeding 5 years.

In addition, notwithstanding any other action that the EDB may choose to take in case of a false or misleading declaration -

1. The applicant will not be eligible for any future rebate under any Scheme administered by the EDB, and
2. The applicant shall be liable to refund any amount obtained under the Scheme.

For any additional details you may contact Economic Development Board - Mr Janesh Dookan on +230 203 3848 or Commission for Industrial Development and Others - Mrs. Christelle Grandcourt on +230 832 4801

Disclaimer

These guidelines may be subject to changes at any time. Any other information or document not listed above may be requested depending on the application.

Whilst care has been taken to ensure that the information provided herein is accurate and correct at the time of publication, users of this publication are advised to seek guidance from the Economic Development Board in case of uncertainty or ambiguity encountered in reading this manual. The Economic Development Board shall, in no circumstances whatsoever, be held liable to any person arising from use of information contained herein.

The Smart Cities, revolving around the work, live and play concept, are large-scale mixed-use developments in cosmopolitan conurbations with smart technology and pioneering innovation at their core. The focus is to promote Mauritius as an intelligent, innovative and sustainable island through the development of self-sufficient cities offering integrated sustainable solutions and ensuring minimum wastage and maximum comfort for the long-term benefit of all citizens and the future generations irrespective of social and economic class. 

Smart cities offer diversity in business locations for investments in education, health, R & D, biotechnology, financial, ICT, manufacturing, hospitality, energy, logistics, proptech and urban management solutions, retirement village, incubator, and green office buildings amongst others.

A smart city company and a smart city developer is eligible for incentives including:

1. Tax holiday of 8 years on specific activities
2. Recover VAT on building and capital goods (Buildings and infrastructure)
3. No customs duty on any dutiable goods, except furniture, for infrastructure and buildings
4. No customs duty on furniture provided that value addition of at least 20% of the c.i.f value at import is carried out locally
5. Accelerated annual allowance of 50% on energy-efficient equipment, noise control device, water-efficient plant/ machinery, rainwater harvesting equipment and system, etc
6. Accelerated depreciation of 50% on machinery, equipment and construction of industrial premises dedicated to manufacturing activities

Projects issued with a Smart City Certificate include :

1. Mon Trésor Smart City Ltd
2. Cap Tamarin Ltée
3. Uniciti Ltd
4. Moka City Ltd
5. Mauritius Jinfei Economic Trade and Cooperation Zone Co. Ltd
6. Beau Plan Development Ltd
7. Mont Choisy Smart City Ltd
8. Hermes Properties Ltd
9. Yihai Investment Ltd
10. Royal Saint Louis Development Ltd
11. New Montebello Development Ltd
12. Cote D’Or Data Technology Park Ltd
13. Saint Felix Smart City Ltd