Investment Certificate
Investment certificate
The Investment Certificate, issued by the Economic Development Board (EDB) confers enterprises in eligible new, innovative, and strategic sectors to benefit from a set of incentives upon meeting the eligibility criteria
Incentives
- 8-year tax holiday (New Companies)
- Exemption from payment of Registration Duty and Land Transfer Tax for the purchase of immovable property for business purposes (New Companies)
- Payment of VAT on Plant, machinery, and equipment & Construction of purpose-built building and plant and equipment (excluding vehicles) for research and development:
- Zero-rated for provision of healthcare, nursing and residential care services
- Exempt for others
- 5% Tax credit over 3 years in respect of capital expenditure incurred on new plant and machinery (manufacturing company only) until 30 June 2023.
Eligibile Sectors
- Aquaculture
- Industrial fishing
- Seafood processing
- High tech manufacturing
- Pharmaceutical research and manufacturing
- Agro processing
- Food processing
- Healthcare, biotechnology and lifesciences
- Nursing and residential care
- Digital technology and innovation
- Marina
- Tertiary education
- Seeds production
Application
Application should be made to the Business Support Facility of the EDB electronically through mail via bs@edbmauritius.org
Applicants are invited to consult the guideline before submitting their application
