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 Information Centre
 Domestic Taxes
Types of Companies
E-Commerce
Custom and Excise
General Information
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| Registering Property |
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The ease with which businesses can secure rights to property is shown below. Included are the number of steps, time, and cost involved in registering property. |
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| Indicator |
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Mauritius |
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Region |
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OECD |
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| Procedures (number) |
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6 |
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7.0 |
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4.9 |
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| Duration (days) |
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210 |
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104.6 |
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28.0 |
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| Cost (% of property value) |
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10.8 |
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11.1 |
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4.6 |
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| Getting Credit |
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Measures on credit information sharing and the legal rights of borrowers and lenders are shown below. The Legal Rights Index ranges from 0-10, with higher scores indicating that those laws are better designed to expand access to credit. The Credit Information Index measures the scope, access and quality of credit information available through public registries or private bureaus. It ranges from 0-6, with higher values indicating that more credit information is available from a public registry or private bureau. |
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| Indicator |
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Mauritius |
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Region |
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OECD |
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| Legal Rights Index |
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5 |
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4.0 |
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6.4 |
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| Credit Information Index |
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1 |
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1.3 |
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4.8 |
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| Public registry coverage (% adults) |
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38.6 |
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2.1 |
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8.6 |
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| Private bureau coverage (% adults) |
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0.0 |
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4.5 |
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59.3 |
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| Protecting Investors |
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The indicators below describe three dimensions of investor protection: transparency of transactions (Extent of Disclosure Index), liability for self-dealing (Extent of Director Liability Index), shareholders ability to sue officers and directors for misconduct (Ease of Shareholder Suits Index) and Strength of Investor Protection Index. The indexes vary between 0 and 10, with higher values indicating greater disclosure, greater liability of directors, greater powers of shareholders to challenge the transaction, and better investor protection. |
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| Indicator |
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Mauritius |
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Region |
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OECD |
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| Disclosure Index |
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6 |
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4.7 |
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6.4 |
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| Director Liability Index |
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8 |
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3.1 |
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5.1 |
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| Shareholder Suits Index |
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9 |
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5.0 |
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6.5 |
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| Investor Protection Index |
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7.7 |
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4.3 |
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6.0 |
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| Paying Taxes |
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The data below shows the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. These measures include the number of payments an entrepreneur must make; the number of hours spent preparing, filing, and paying; and the percentage of their profits they must pay in taxes. |
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| Indicator |
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Mauritius |
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Region |
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OECD |
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| Payments (number) |
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7 |
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38.7 |
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15.1 |
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| Time (hours) |
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161 |
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321.2 |
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183.3 |
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| Profit tax (%) |
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10.8 |
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21.4 |
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20.0 |
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| Labor tax and contributions (%) |
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3.6 |
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13.3 |
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22.8 |
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| Other taxes (%) |
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7.3 |
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33.3 |
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3.4 |
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| Total tax rate (% profit) |
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21.7 |
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68.0 |
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46.2 |
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| Trading Across Borders |
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The costs and procedures involved in importing and exporting a standardized shipment of goods are detailed under this topic. Every official procedure involved is recorded - starting from the final contractual agreement between the two parties, and ending with the delivery of the goods. |
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| Indicator |
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Mauritius |
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Region |
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OECD |
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| Documents for export (number) |
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5 |
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8.1 |
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4.5 |
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| Time for export (days) |
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17 |
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35.6 |
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9.8 |
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| Cost to export (US$ per container) |
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728 |
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1,660.1 |
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905.0 |
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| Documents for import (number) |
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6 |
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9.0 |
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5.0 |
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| Time for import (days) |
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16 |
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43.7 |
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10.4 |
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| Cost to import (US$ per container) |
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673 |
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1,985.9 |
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986.1 |
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Enforcing Contracts |
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The ease or difficulty of enforcing commercial contracts in is measured below. This is determined by following the evolution of a payment dispute and tracking the time, cost, and number of procedures involved from the moment a plaintiff files the lawsuit until actual payment. |
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| Indicator |
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Mauritius |
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Region |
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OECD |
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| Procedures (number) |
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37 |
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39.4 |
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31.3 |
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| Duration (days) |
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750 |
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643.0 |
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443.3 |
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| Cost (% of claim) |
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17.4 |
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48.7 |
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17.7 |
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| Closing a Business |
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The time and cost required to resolve bankruptcies is shown below. The data identifies weaknesses in existing bankruptcy law and the main procedural and administrative bottlenecks in the bankruptcy process. The recovery rate, expressed in terms of how many cents on the dollar claimants recover from the insolvent firm, is also shown. |
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| Indicator |
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Mauritius |
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Region |
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OECD |
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| Time (years) |
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1.7 |
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3.4 |
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1.3 |
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| Cost (% of income per capita) |
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15 |
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20.0 |
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7.5 |
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| Recovery rate (cents on the dollar) |
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34.3 |
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17.1 |
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74.1 |
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Custom and Excise |
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| Any person wishing to clear import and export goods must complete Customs formalities which consist in submitting a Customs Declaration (also called Bill of Entry) electronically through Tradenet giving all details of the goods imported/exported, such as the quantity, value and precise nature of the goods. |
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Trade documents such as invoices, bills of lading or other documents must also be submitted. Any person, who is himself the importer or exporter, can personally file the Customs declaration provided he is registered at Customs as a declarant and is owner of the Front End System of the Trade Net. However, due to the technicalities of certain aspects of the declaration, a non-experienced importer/exporter is advised to hire the services of a licensed Customs House Broker or a Clearing and Forwarding Agent. A list of such authorised Brokers and Agents may be obtained from their Website. |
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| After submission of the entry, the importer may be called for further information and will have to pay the duty and taxes, if any, before Customs may release the goods. |
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| Customs may, also, carry out the physical examination of the goods to ensure that the declaration is correct. |
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| Services to the Trading and Business Community |
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| Clearance of Goods and Electronic Processing of Declaration |
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The Mauritius Customs aims at offering a standard and quality service to its stakeholders (trade and business) through speedy clearance of goods with the least costs and least hassles. |
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| Electronic Processing of Bills |
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| All Customs declarations (Bills of Entry) are processed electronically through the Mauritius TradeNet System. This Electronic Data Interchange (EDI) network links all commercial operators with the Customs and Excise Department. |
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| The Customs House Brokers, Clearing and Forwarding Agents, and importers registered at the TradeNet System submit their Customs declarations electronically through TradeNet and after processing, electronic responses of the acceptance or rejection of the declarations are sent to their offices. |
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| Clearance formalities are completed within an overall turnaround time of one hour for both seaport and airport sites, and messages for cargo release are, immediately after, sent to clearing warehouses. At the same time declarants are informed to proceed for the removal of their goods. |
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| Certificates of Origin |
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| The Customs Department delivers in accordance with the Lome IV Convention, the EUR1 Movement Certificates for preferential entries of Mauritian originating goods to the European Union. The Department also issues the IOC Certificates Of Origin in connection with the Indian Ocean Commission Trade Protocol and the SADC Certificates of Origin in connection with the South African Development Community Trade Protocol |
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| Tariff Information Service |
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The Mauritius Customs also runs a free Tariff Information Service to provide, on request, information and advice on the rates of duty and taxes applicable on imported goods. This enables importers to know, in advance, the cost of importing goods and helps to avoid time consuming disputes at time of clearance.
Customs also advises industries, trade and other organisations and persons on the duty concessions or duty-free facilities they might take advantage of as provided for under the various enactments administered by the Customs.
All requests for information have to be addressed to the Customs Tariff Information Unit. |
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| Any returning citizen of Mauritius |
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| One motor cycle proved to have been imported by a citizen of Mauritius who is coming back to settle permanently in Mauritius, provided that the conditions specified in paragraph (2) are satisfied |
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| The conditions shall be |
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1. He is a citizen of Mauritius;
2. He has been residing outside Mauritius for a period of at least 5 years immediately preceding the date of his return to Mauritius and
4. during the 10 years preceding the date of his return to Mauritius he has worked in Mauritius for not more than 3 years in the aggregate, or
5. he has ceased working having reached retirement age;
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