COST OF DOING BUSINESS

Board of Investment

OF

Cost of Doing Business In Mauritius

June 2010

Planning and Policy

1

COST OF DOING BUSINESS

TABLE OF CONTENTS
CHAPTER 1: INTRODUCTION ......................................................................................................... 6 1. INTRODUCTION .......................................................................................................................... 6

CHAPTER 2: START UP & GENERIC COSTS ............................................................................... 7 2. 2.1 2.2 2.3 2.4 2.5 BUSINESS START UP ............................................................................................................... 7 COMPANY INCORPORATION ............................................................................................ 7 COMMERCIAL PARTNERSHIP ........................................................................................... 8 TRUSTS AND FIDUCIARY SERVICES .............................................................................. 9 BUSINESS REGISTRATION ................................................................................................ 9 TRADE FEE ............................................................................................................................. 9

CHAPTER 3: TAXATION ................................................................................................................... 10 3. 3.1 3.1.1 3.1.2 3.1.3 3.2 3.3.1 3.3.2 3.3.3 3.3 3.3.1 3.3.2 3.3.3 3.3.4 3.4 3.5 3.5.1 3.5.2 VAT, CUSTOMS DUTIES, EXCISE DUTIES, CORPORATE TAXES & LAND TAXES 10 VALUE ADDED TAX (VAT) ................................................................................................ 10 TAXABLE PERSON AND REGISTRATION ................................................................................ 10 SUBMISSION OF RETURNS ..................................................................................................... 10 ZERO RATED GOODS ............................................................................................................ 11 CORPORATE TAXATION ................................................................................................... 11 ALTERNATIVE MINIMUM TAX (AMT) ................................................................................. 11 NATIONAL RESIDENTIAL PROPERTY TAX (NRPT) ............................................................... 11 PENALTY .............................................................................................................................. 11 PERSONAL TAXATION ...................................................................................................... 11 INCOME EXEMPTION THRESHOLD ........................................................................................ 12 DUE DATE FOR SUBMISSION OF ANNUAL RETURN AND PAYMENT OF TAX ............................ 12 PENALTY .............................................................................................................................. 12 PAY AS YOU EARN (PAYE)................................................................................................. 13 REGISTRATION DUTY ........................................................................................................ 13 LAND TRANSFER TAX ....................................................................................................... 13 TRANSFER OF IMMOVABLE PROPERTY ..................................................................... 13 TRANSFER OF SHARES .................................................................................................... 14

CHAPTER 4: PERMITS AND LICENCES BY ACTIVITY SECTOR ........................................... 15 4. 4.1 4.1.1 4.1.2 4.2 4.3 4.4 4.4.1 4.4.2 4.5 PERMITS AND LICENCES ...................................................................................................... 15 HOTEL AND TOURIST RELATED ACTIVITIES ............................................................. 15 TOURIST ENTERPRISE LICENCE ............................................................................................ 15 OTHER CHARGES IN THE TOURISM SECTOR ........................................................................... 19 INTEGRATED RESORT SCHEME .................................................................................... 20 REAL ESTATE SCHEME .................................................................................................... 20 FREEPORT ............................................................................................................................ 20 FREEPORT LICENCE, PRIVATE DEVELOPERS AND THIRD PARTY DEVELOPERS ..................... 20 SUBMISSION AND PROCESSING OF AN ELECTRONIC DECLARATION – SOFTWARE LICENCE ... 21 BANKING AND FINANCIAL SERVICES .......................................................................... 21

Planning and Policy

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COST OF DOING BUSINESS

4.5.1 BANKING LICENCE ............................................................................................................... 21 4.5.2 GLOBAL BUSINESS COMPANIES ........................................................................................... 22 4.5.3 MANAGEMENT COMPANIES ................................................................................................. 22 4.5.4 FOREIGN INVESTMENT COMPANIES, FOREIGN UNIT TRUSTS, OFFSHORE COMPANIES, OFFSHORE TRUSTS ............................................................................................................................. 22 4.5.5 STOCK EXCHANGE OF MAURITIUS ....................................................................................... 23 4.5.5.1 STOCKBROKING COMPANIES, STOCKBROKERS AND DEALER'S REPRESENTATIVES ........... 23 4.5.5.2 BROKERAGE FEES ........................................................................................................... 23 4.5.5.3 LISTING ON THE STOCK EXCHANGE ................................................................................ 24 4.5.5.4 ANNUAL LISTING FEE STRUCTURE .................................................................................. 25 4.5.5.5 LISTING ON THE OFFICIAL MARKET ................................................................................ 25 4.5.6 OVERVIEW OF LICENSING FEES ............................................................................................ 28 4.6 4.7 4.7.1 FISHERIES............................................................................................................................. 35 MANUFACTURING .............................................................................................................. 36 REGISTRATION OF FACTORIES .............................................................................................. 36

CHAPTER 5: SECONDARY PERMITS ........................................................................................... 37 5. 5.1 5.2 5.3 5.4 OTHER SECONDARY PERMITS ........................................................................................... 37 ENVIRONMENT IMPACT ASSESSMENT ....................................................................... 37 PRELIMINARY ENVIRONMENT REPORT ...................................................................... 37 LAND CONVERSION PERMIT........................................................................................... 37 BUILDING AND LAND USE PERMIT ............................................................................... 38

CHAPTER 6: HUMAN RESOURCES RELATED COSTS ........................................................... 39 6.1 NATIONAL PENSION SCHEME, TRAINING LEVY AND NATIONAL SAVINGS FUND 39 6.1.1 6.1.2 6.1.3 6.2 NATIONAL PENSIONS SCHEME (NPS) ............................................................................... 39 TRAINING LEVY .................................................................................................................... 39 NATIONAL SAVINGS FUND .................................................................................................. 39 LABOUR COST .................................................................................................................... 40

6.2.1 FINANCIAL SECTOR (MANAGEMENT COMPANIES) ..................................................... 40 6.2.2 ICT/BPO SECTOR .................................................................................................................... 40 6.2.3 HEALTHCARE AND LIFE SCIENCES SECTOR ................................................................ 40 6.2.4 MANUFACTURING/TEXTILE/SEAFOOD/CONSTRUCTION/AGRICULTURE & SUGAR CANE ..................................................................................................................................... 41 6.2.5 EDUCATION – (TERTIARY) ................................................................................................... 41 6.2.6 SECONDARY............................................................................................................................. 42 CHAPTER 7: UTILITIES .................................................................................................................... 44 6 7.1 7.2 7.3 7.4 UTILITIES.................................................................................................................................... 44 CENTRAL ELECTRICITY BOARD .................................................................................... 44 CENTRAL WATER AUTHORITY ....................................................................................... 47 WASTEWATER MANAGEMENT AUTHORITY .............................................................. 53 TELECOM .............................................................................................................................. 54

7.4.1 FIXED TELEPHONE NETWORK ............................................................................................ 54 7.4.1.1 Mauritius Telecom ................................................................................................ 54 7.4.1.2 Mahanagar Telephone (Mauritius) Limited (MTML)...................................... 60

Planning and Policy

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.........................................................................................................................3......................................................2.........................................................................................1 Mauritius Telecom ..................................................... 99 SERVICE PROVIDERS......... 70 8.....................4...................2 General Cargo Tariffs............... 92 9..........2.. 75 9.........3................... 75 WAREHOUSING CHARGES ........................................................... 74 CUSTOMS DECLARATIONS ........................................................2............. 102 CHAPTER 11: OCCUPATION PERMIT......................................................................................................................3........................ 100 COST OF CONSTRUCTION MATERIALS.....................................3........................................................................ 79 9................ 87 9.........................................................................................2..................................................................................4...................3....................................................... 72 TRANSFER OF MONEY .. 90 9..................4........13 Storage Charges ..........................3 Vehicles ...... 62 7............................................................3.....................................3..........................................................................3.....3 MTML Mobile Services ................. 101 COST OF PETROL ..................................... 97 CHAPTER 10: PROPERTY ................................................................................. 66 7...........2...........................2............................14 Storage Charges – Transhipment Vehicles ..........................................................................1 OCCUPATION PERMITS ......................... 83 9....1..3 8................3........................................1...2............... 66 7....... 70 SAVINGS ACCOUNT ..................................................... 70 SUPPORTING DOCUMENTS..................................4......................9 Waiting Time ................................... 96 9...2.......................... 79 9.......................................3......................................................................................................................................................................................................................................................................... 74 EXPORTING GOODS .................................................4 8........................................................1 COSTS FOR OPENING AN ACCOUNT ..............4 COST OF LAND .................................................... 68 CHAPTER 8: COST OF FINANCING ...........1.3 8.............2 Emtel .................................................................................... 75 9.............................................................................................2.4................................ 97 9...............................1.......................3.................................11 Storage Charges ......5 Bulk Cargo .. 90 9............................................................................8 Labour Stand-By ....3...............................................................1 Orange .....................1...............................................................................3...............10 Other Services .......................... 88 9..................2....................1 10................................................................................................... 103 Planning and Policy 4 ........................................................2 10...6 Extra Men (Or Gangs) .................... 89 9...................3 INTERNET SERVICE PROVIDERS ...........................................................4 Fish .......................................2.............1 VESSEL TARIFFS..................... 72 FINANCIAL CHARGES ................................. 95 9.......................................... 64 7. 89 9..............3................................................................ 62 7..................................3.............2 CARGO TARIFFS .2 MOBILE SERVICES .........................2 8.......... 74 IMPORT DOCUMENTATION ......................1 9... 73 CHAPTER 9: CROSS BORDER TRADE ...............................4.................................................1 9.......................2........1 8.................................................... 70 CURRENT ACCOUNT .......3 10....... 103 11.............2 CUSTOMS...........................................3.. 77 9................1 Container Tariffs.............................................Vehicles ..................................................................................................3 MTML .............. 71 LOANS ......2 9.....2................4..................... 66 7........................7 Extended Hours.........................2 Emtel ........................................................3......2............................................................................................3........................................2....................................................................................................................................2...................................... 74 8 9......................... IMPORT AND EXPORT .........Containers.............................................................2.............................................................. 91 9...................... 85 9................................4.........................................................2.....COST OF DOING BUSINESS 7......................2.......... WORK PERMIT & RESIDENCE PERMIT ..............................................15 Empty Container Depot .............1 8... 70 7 COST OF FINANCING ................................ 71 INTEREST RATE FOR LENDING ........................2................................. 67 7..............2 8.......................2.......................................12 Storage Charges – General Cargo ..........4..... 99 10....................3 DETAILED CARGO HANDLING FEES .

............................... 105 STATUTORY DEPOSITS.............3 12................................2............................... 111 12...................................................................COST OF DOING BUSINESS 11..........................4..1 12..... 108 BUS TARIFFS:........................................................................................................... 108 TAXI RATES: .................1 COST OF TRANSPORT ..1 Planning and Policy 5 ................4 INDICATIVE FEES APPLICABLE TO PRIVATE SCHOOLS IN MAURITIUS ...........................................2........2 CHAPTER 12: COST OF LIVING ...................2 12............................1.............................................1...................................... 108 12........................................ 109 FAST FOOD PRICES: ...........................................................................................................................................................................................1 11...... 109 HOUSE RENTALS IN SOME SPECIFIC REGIONS IN MAURITIUS ......... 108 12....................................................... 104 WORK PERMIT FEES ..............................2 12.. 109 INDICATIVE PRICE OF FOOD IN RESTAURANT .........................2 WORK PERMITS .................... 106 11........................................

not only for BOI but for investors. INTRODUCTION Not knowing your costs can cost you. A final word of caution: there is no one-size-fits-all solution. the results are necessarily of a general nature and should not be interpreted as a definitive except for those fees that are prescribed in the jurisdictions. both for financial and non-financial factors. Once you define that. costs determine investment decision and location determines sustainability. do a cost-benefit analysis and make a decision based on how the investment climate works for your circumstances. Planning and Policy 6 . Having a system that accurately and reliably captures cost information is a requirement. you can narrow down the costs involved. The Cost of Doing Business Study has been a process of identifying the transaction costs involved in setting up an enterprise in Mauritius. Failure to calculate precise costs for the business entity can turn potentially healthy investment opportunities into. The study attempts at breaking and dissecting the cost involved from the point a decision is made to invest in Mauritius up to operating that venture. for any other specific transaction costs that have not been captured in this document. Further work would therefore be required.COST OF DOING BUSINESS Chapter 1: Introduction 1. non-feasible. for all intents and purposes. The Board of Investment shall not be liable to any claim for compensation for any expenditure incurred by an investor or any other person from the use of information of this study in the event that a project fails or is not implemented as a consequence of changes in costs which are beyond the control of the Board of Investment. Pinning down costs should be a sky-high priority for every business. in any sector of activity. The Cost of Doing Business is to investors what a playbook is to a football coach . A good first step is to gain a very good understanding of the information you need to start and manage your business.an invaluable tool for success that accurately and reliably captures cost information. After all. While care has been taken in developing these findings.

In the case of a company holding a Category 2 Global Business Licence US$ 65 (a) at the time of its incorporation. BUSINESS START UP Business in Mauritius may be conducted as: 1.000 Rs 3.1 Company incorporation This section addresses the cost incurred in the formation of a company under the Companies Act 2001. Sole trader 2. Items Matters in respect of which a fee shall be payable Fee payable Within the due date After the due date 1. and US$ 65 (b) in respect of every subsequent year US$ 100 - Planning and Policy 7 . and (b) in respect of every subsequent year Rs 2. Commercial Partnership – Societe under the Code de Commerce 3. Cooperative society 5. Trusts 2. In the case of a small private company (a) at the time of its incorporation. The table below provides the fees as prescribed in the regulations for different categories of company.COST OF DOING BUSINESS Chapter 2: Start up & generic costs 2.000 2. Company under Companies Act 4.100 Rs 2.

2 Commercial partnership Where a commercial partnership is formed. In the case of a foreign company (a) at the time of its registration.000 Rs 3. and (b) in respect of every subsequent year Rs 9.000 - Planning and Policy 8 . and (b) in respect of every subsequent year Rs 2. (b) in respect of every subsequent year. In the case of a company (a) recorded by the Registrar as being a dormant company.000 Rs 2.000 (b) in respect of every subsequent year Rs 6.COST OF DOING BUSINESS 3. In the case of a public company (a) at the time of its incorporation. Rs 2.000 4. and (b) in respect of every subsequent year Rs 9.000 5.000 Rs 13.000 Rs 6. In the case of any other company (a) at the time of its incorporation. and Rs 6.000 Rs 9.100 Rs 9. the deed of formation of which are deposited with the Registrar of Companies.100 Rs 9. the following fees are payable: In the case of a commercial partnership (société commerciale including société commerciale de fait) (a) at the time of its registration.000 6.000 2.000 Rs 9.000 Rs 3.000 Rs 13.

5 Trade fee Every individual carrying a business is required to pay a fee to the local authority (municipal or district council) where it is located. Registration fees depend on the workforce of the business.4 Business registration As per the Business Registration Act 2002. within 15 days of start-up. every individual carrying on a business activity in Mauritius is required to register with the Registrar of Companies at the Companies Division. 2. Companies are exempt from the payment of registration fees. with at least one Trustee being a ‘Qualified Trustee’ under law. The list of trade and the corresponding trade fees are provided in annex at end of this document.Rs1000. meaning that the creation of a trust must go through a Management Company licensed by FSC.Rs400.COST OF DOING BUSINESS 2. Planning and Policy 9 .Rs200. Number of employees Not more than 10 persons Between 11 and 50 persons Between 51 and 100 persons Above 100 persons Amount (Rs) Rs100.- Note: The Business Registration Card must be renewed every 3 years.3 Trusts and Fiduciary Services Trusts are created by an instrument in writing. 2.

Accountant. 6. The rate of VAT is 15%. a VAT registered person whose annual turnover of taxable supplies exceeds Rs 10 million has to submit monthly VAT returns. the necessary form needs to be filled in and. It is chargeable on all taxable supplies of goods and services made in Mauritius by a taxable person in the course or furtherance of any business carried on by him.1. 3. 5. Planning and Policy 10 . flexibility is given to a taxpayer with a turnover below that amount to choose to submit his return every month.1. 3. However. Adviser.1 VAT.COST OF DOING BUSINESS Chapter 3: Taxation 3. 4. irrespective of whether the importer is a taxable person or not. CUSTOMS DUTIES. VAT is also payable on the importation of goods into Mauritius.2 Submission of returns The turnover threshold for submission of VAT returns on a quarterly basis is Rs 10 million. CORPORATE TAXES & LAND TAXES Value Added Tax (VAT) Value Added Tax (VAT) is a tax on goods and services.1 Taxable Person and Registration A person in business becomes a taxable person as soon as turnover of his taxable supplies exceeds Rs 2 million or is engaged in business specified in the Tenth Schedule of the VAT Act. Advertising Agent. 3. project manager. EXCISE DUTIES. 3. Notary Public In order to register for VAT. Auditor. However. 2. The return should be submitted within 20 days from the end of the month or quarter to which it relates. this can be obtained at the Mauritius Revenue Authority or can be downloaded online. It includes: 1.

3. In addition. Trusts.3. Planning and Policy 11 .3.5% of its book profit or 10% of dividends declared in respect of that year.3.000.1 Alternative Minimum Tax (AMT) Where the normal tax payable for an income year by a company is less than 7.3 Penalty Penalty A penalty of Rs 2.3 Personal Taxation Personal income tax is charged at the rate of 15% and is charged on the net income including income from interest. certain goods and services which are supplied on the local market are zero-rated. the company is required to pay the NRPT according to the prescribed rates. it shall be deemed NOT to have submitted a return. the company should pay either 7.COST OF DOING BUSINESS 3. Tax rate on chargeable income of companies is 15%.000 per month or part of the month up to a maximum of Rs 20.2 National Residential Property Tax (NRPT) Where a company owns a residential property. Trustees of Unit Trust Schemes and Non-resident Sociétés (Partnerships) are subject to corporate tax. whichever is lesser. Description Late submission of return Late payment of tax Where a company does not attach its Profit and Loss Account and Balance Sheet. or any other appropriate statement of account. 3. A penalty of 5% of the amount of tax excluding any penalty and interest at the rate of 1% per month or part of the month during which the tax remains unpaid.5% of its book profit.1. 2 2 A rate of Rs 10 per m for individual residences and Rs 30 per m for apartment is applicable.2 Corporate Taxation Companies. 3. 3.3 Zero Rated Goods All goods or services which are exported are zero-rated. The list of zero-rated goods is provided in appendix 2 3.

if any. 3.3 Penalty Penalty Rs 2.3.000 3.COST OF DOING BUSINESS 3.000 D Individual with three dependents 465.000 E Retired Individual with no dependent 305.3. in accordance with the return.000 per month or part of the month up to a maximum penalty of Rs 20. The income exemption threshold in respect of income year is as follows: Category Applicable To Year end 31 Dec 2010 (Rs) A B C Individual with no dependent Individual with one dependent Individual with two dependents 255.3.000 425.000 F Retired Individual with one dependent 415. 5% of the amount of the tax. excluding any penalty Additional interest at the rate of 1% per month or part of the month during which the tax Description Late Submission of Annual Return of income Penalty for late payment of tax Interest for late payment of tax Planning and Policy 12 .000 365.000. if any.1 Income Exemption Threshold An individual who is resident in Mauritius is entitled to an income exemption threshold which he can deduct from his income to arrive at his chargeable income.2 Due Date for submission of annual return and payment of tax The return of income should be filled in and submitted to the MRA not later than 30 September together with a remittance of the amount of tax payable.

transfer is made after a period not exceeding 5 years of the date of acquisition of the property 2. 3. for property (excluding the value of any building thereon) the value of which does not exceed MUR 50 million at a rate of 1.5 Land Transfer Tax 3. for property (excluding the value of any building thereon) the value of which exceeds MUR 50 million at a rate of 1. The tax withheld is then remitted to the Income Tax Department. In order to register for the Pay As You Earn (PAYE). 5% on the value of the property .3.transfer is made after a period not exceeding 5 years of the date of acquisition of the property Planning and Policy 13 . 10% on the value of the property .1 Transfer of immovable Property A land transfer tax is leviable on a deed of transfer of immovable property and is payable by the seller where the transfer is made: A Land transfer tax (payable by the vendor) is leviable on a deed of transfer of immovable property where the transfer is made: 1.COST OF DOING BUSINESS remains unpaid 3. 15% on the value of the land . 3.4 Pay As You Earn (PAYE) Pay As You Earn (PAYE) is a system where employers are required to withhold tax from the emoluments of employees chargeable to tax at the time the emoluments are received by or made available to the employees.transfer is made after a period exceeding 5 years of the date of acquisition of the property 2.5.4 Registration duty Registration duty payable by the buyer on acquisition of an immovable property is 5% of the value of the property. the applicant should go to the Mauritius Revenue Authority.

10 % on the value of the land. for all the properties (excluding the value of any building thereon) the aggregate value of which does not exceed MUR 50 million at a rate of 1. 5 % on the value of any building existing on the property .transfer is made after a period exceeding 5 years of the date of acquisition of the property Note: Where the aggregate value of all sales made within a 3-year period exceeds MUR 50 million. 3.transfer is made after a period not exceeding 5 years of the date of acquisition of the shares 2. 10% on the value of any building existing on the property .transfer is made after a period not exceeding 5 years of the date of acquisition of the property 3. the Land Transfer Tax is at the rate of 5%.transfer is made after a period not exceeding 5 years of the date of acquisition of the shares 2. 15% on the value of the land . 5% on the value of the property . 10 % on the value of the land. 5 % on the value of any building existing on the property .transfer is made after a period exceeding 5 years of the date of acquisition of the shares Planning and Policy 14 .transfer is made after a period exceeding 5 years of the date of acquisition of the shares 2. for all properties (excluding the value of any building thereon) the aggregate value of which exceeds MUR 50 million at a rate of 1.COST OF DOING BUSINESS 2.2 Transfer of shares 1. 10% on the value of the property .transfer is made after a period not exceeding 5 years of the date of acquisition of the shares 3.transfer is made after a period exceeding 5 years of the date of acquisition of the shares 4. the landowner has to pay land transfer tax at the appropriate rate. 10% on the value of any building existing on the property .transfer is made after a period exceeding 5 years of the date of acquisition of the property 4.5. Note: For the period 1Jan 2009 to 31 Dec 2010.

4. Tourist accommodation Nature of Tourist Enterprise 6 7 8 9 Hotel Type Up to 25 rooms 26-50 rooms 51-75 rooms 76-100 rooms Rs/ per annum 25. a Tourist Enterprise Licence from the Tourism Authority is required. an application fee of MUR 200 is chargeable.000 1.000 1.000 50.000 100.1. as established by Tourism Authority (Regulations) 2007 are set out below. Applicant should note that when making an application.1 PERMITS AND LICENCES Hotel and tourist related activities Tourist Enterprise Licence 4.000 1.500 Fees for the issue and renewal of a licence A .00 Planning and Policy 15 . Establishment 1. Tourist (TEL) Enterprise Licence Fees (Rs) 1 2 3 4 5 For an application for a licence For an application for the renewal of a licence For an application for the variation of the terms of a licence For the issue of a letter of intent For the issue of a duplicate licence 1. The fees.1 To operate a tourist activity in Mauritius.COST OF DOING BUSINESS Chapter 4: Permits and Licences by activity sector 4.00 0 150.000 1.

00 0 11 12 13 14 15 16 17 2.000 Helmet Diving Karting Planning and Policy 16 .000 2.000 7.000 75.00 0 500. Night Club B.000 4.000 10.000 5.000 35.000 24 25 26 27 Hawking in tourist sites Hawking hotels on beaches facing 2.000 150. beverages and entertainment services are provided Tourist Residence and Guest House Above 200 rooms Up to 4 rooms 5-9 rooms 10-25 rooms 26-50 rooms 51-75 rooms Above 76 rooms 18 19 20 21 22 23 Restaurant (including liquor and Alcoholic products) with entertainment Restaurant (including liquor and Alcoholic products) without entertainment Restaurant (excluding liquor and Alcoholic products) with entertainment Restaurant (excluding liquor and Alcoholic products) without entertainment Table d’Hote 3.000 50.000 20. Places where food. Activity 10.000 3.00 0 10.COST OF DOING BUSINESS 0 10 101-200 rooms 250.000 11.000 10.

00 0 50.000 1.500 Planning and Policy 17 .000 10. other than by a pleasure craft licensee Operating spa within hotel premises Operation of non-motorised water sports (pedaloes.000 10.500 10.00 0 100.000 10. including minibuses (per bus) Operating a rental agency for jet ski Operating a rental agency for kite surf Operating a rental agency for motorcycles (per motorcycle) Operating a rental agency for paraglide Operating a rental agency for quads (per quad) Operating a rental agency for windsurf Operating aquarium displaying fish or marine animals for public viewing Operating beauty parlour.000 500 3.COST OF DOING BUSINESS 28 29 30 31 Operating a rental agency for cars (per car) Operating as a travel agent Operating a boat house Operating a cable car Operating holes) a golf course (18 2.000 10.000 10.000 10.000 10. including hairdressing.000 10. including those employed by a Tour Operator 43 44 45 46 47 48 49 10.000 2. kayaks and laser) Scuba Diving Working as a tourist guide.000 10.000 10.000 32 33 34 35 36 37 38 39 40 41 42 Operating a golf course (9 holes) Operating a rental agency for bicycle (per bicycle) Operating a rental agency for buses.000 100.000 1. within hotel premises Operating eco-tourism activities Operating pleasure craft for commercial purpose.000 10. canoes.

000 10.500 500 500 500 750 Pleasure Craft 58 59 60 61 62 63 64 For the registration of a pleasure craft For the issue of a duplicate registration book For the alteration of the registration and registration book For the registration of a new owner of a pleasure craft For the issue of a letter of intent in respect of a licence For an application for the issue of a licence For an application for the renewal of a licence 1.000 65 66 67 Not more than 6 metres More than 6 metres but not more than 12 metres More than 12 metres but not more than 20 metres Planning and Policy 18 .000 1.000 1.000 For the issue or renewal of a licence Length Private purpos e.000 5.000 500 1.000 1.COST OF DOING BUSINESS 50 Working as tour operator 10.000 Skipper's Licence 51 52 53 54 For an application for a licence For an application for the renewal of a licence For the issue and renewal of a licence For the issue of a duplicate licence Canvasser Permit 55 56 57 Issue of canvasser permit Renewal of canvasser permit Issue of permit duplicate canvasser 5.000 1.000 12.000 6. Rs 8.000 20.000 Comer cial purpos e. Rs 4.500 1.

and social amenities for the benefit of the inhabitants of the areas in which the tourism and tourism related projects are being developed. local rum and compounded spirits) Tourism Fund Rate Licence varies between Rs 1. in connection with development tourism and tourism-related projects.000 40. rum. among others. The objectives of the Fund are to finance: (a) the implementation of – (i) infrastructural and associated works as the Committee may determine. Passenger Solidarity Fee (a) Passenger travelling in economy class (Rs 40) Finance Act 2006 Section 3 –the Civil Aviation Act amended as follows: A levy (passenger solidarity fee) is imposed in respect of every passenger leaving Mauritius by air as specified in Planning and Policy 19 .000 69 For the issue of a duplicate licence 1.000 per annum Rs 25 million per promoter Remarks As per the Excise Act (1994).COST OF DOING BUSINESS 68 More than 20 metres 20.500 Source: Tourism Authority 4.000 per annum) Restaurant (Rs 2. or in such areas of importance to the tourism industry as the Committee may determine. Changes has been brought in the last budget…allowing the utilization of the fund to finance environment projects. where such contributions are imposed under one of the terms and conditions of the lease of the said lands.000 and Rs 2.1.2 Other charges in the tourism sector Type of taxes and charges Hotel/Restaurant Keeper (Liquor. including but not limited to ecotourism and cultural-tourism.000 per annum) Under Finance and Audit Act (Tourism (Amendment) Regulations 22 of 2006. Second Schedule Hotel (Rs 1. and (b) the development and maintenance of tourism and tourism related projects. sites and attractions in Mauritius. contributions made by promoters of tourism development projects on state lands. (ii) infrastructural and associated works. Fund) The Fund consist of.

Rs 40 (b) Any other passenger … … …… Rs 80 The amount collected under this section shall be paid into a deposit account with the Accountant-General for subsequent transfer to the International Drug Purchase Facility (IDPF) – UNITAID Trust Fund. for processing of an application for acquisition of a residential property under IRS. 4. Private Developers and Third Party Developers are as follows: Planning and Policy 20 . Private Developers and Third Party Developers 4. However. Departure Charges (Airport Tax) Serv Rs 500 per passenger Passenger Fee Rs 350 – (Tourist arrival Fee) 700 passenger Hotel Employees Rs 10 Welfare Fund employee month Rs 20 employer month Rs per by per by per Note: Rs 700 per passenger.4. 000 is levied on the IRS Company. for processing of an application for acquisition of a residential property under RES. 4.1 The rate for the licence of Freeport Operators.2 Integrated Resort Scheme There is no processing fee involved on submission of an application for an IRS certificate. However.COST OF DOING BUSINESS the Third Schedule (Civil Aviation Act) (b) Any other passenger (Rs 80) THIRD SCHEDULE (section 8B) Passenger solidarity fee (a) Passenger travelling in economy class …. except Rs 350 for passengers coming from regional markets 4. a non-refundable processing fee of Rs 10.4 Freeport Freeport licence. This tax is included in the air ticket. 000 is levied on the RES Company.3 Real Estate Scheme There is no processing fee involved on submission of an application for an RES certificate. a non-refundable processing fee of Rs 10.

2. a Banking License from the Bank of Mauritius is required.000 500.000.000 150.000 Planning and Policy 21 .1 1.2 Submission and processing of an Electronic declaration – Software Licence The submission of an electronic declaration requires a software licence from the Mauritius Network Services which costs Rs 40.000 150.000 for a 5 user licence.COST OF DOING BUSINESS Licence Freeport Operators Private Developers Third Party Developers Cost Per Annum (Rs) 10.000 Deposit Taking Foreign Exchange Money Changer Licence (Rs) 10. Service charges for submission of electronic declarations are as follows: Description Subscription per account (1 mailbox) Subscription for additional mailbox Receipt/Delivery Notification EDI Transmission charges (local Import BOE/11 items Export BOE/11 items Post entry Cost Rs 100/month Rs 50/month Rs 1 per notification Rs 3/KB Service charges Rs 140 Rs 70 Rs 50 The average cost for submission and processing of electronic Freeport declarations charged by Freight Forwarding Company varies from Rs 500 to Rs 800.000 Business License (Rs) Dealer Licence (Rs) 25.000 150.000 4.000 90.5 Banking and Financial Services Banking Licence 4.000 300.4. To operate an onshore bank. 4.5. The fees to operate an onshore bank are listed as follows: Banking Licence (Rs) Processing Fee Fixed Fee in respect of: (a) the principal place of 1.

(a collective investment scheme which is divided into a number of sub-funds).000 25.000 25.500 4. These companies include all domestically incorporated companies.5. an offshore company or an offshore trust.000 4. societe.COST OF DOING BUSINESS business (b) every other place of business 50. trusts. Offshore Companies.2 Global Business Companies Domestic companies wishing to conduct business outside Mauritius may apply for Category 1 or Category 2 Global Business Licenses. In the case of a “multi-class fund” or an “umbrella fund”. etc The fees payable to the Financial Services Commission (FSC) are as follows:   Processing Fee : US$ 500 Annual Licence Fee : US$ 1500 Management Companies 4. partnership. an initial listing fee of US $ 1.500 are applicable.3 Management Companies are specially licensed by the Financial Services Commission under section 24 of the Financial Services Development Act 2001 to set up.500 and an annual fee of US $ 1.5. manage and provide nominee and other services to a corporation (which carries on or intends to carry on any qualified global business and such class of corporation as may be prescribed) or act as corporate trustee or qualified trustee under the Trusts Act 2001. a foreign unit trust.5. the following will apply in respect of the initial and annual listing fees payable: Planning and Policy 22 . Fees payable to the Financial Services Commission Processing fee Annual Licence fee US $ 500 US $ 1. Foreign Unit Trusts.4 Foreign Investment Companies. Offshore Trusts In the case of a foreign investment company.

000 MUR 1. 4. The Exchange of Mauritius is regulated by the FSC. The annual licence fees payable by a stockbroking company. 4.5.000 (fixed) The fees listed in the present Appendix are subject to revisions by the Stock Exchange after approval of the relevant authority. 4.500 (fixed) US $ 10.000 MUR 1.000 (fixed) US $ 7.COST OF DOING BUSINESS No. stockbrokers and dealer's representatives) are licensed by the FSC.5. both under the management of the Stock Exchange of Mauritius. stockbrokers and dealer's representatives Stock market intermediaries (stockbroking companies.500 (per sub-fund) US $ 5.2 Brokerage Fees The brokerage fee claimed by a stockbroking company to its client for equity securities is as follows: Value of Transaction Stockbroking SEM FSC CDS Total fee claimed for Planning and Policy 23 . a stockbroker and a dealer’s representative are as follows: Stockbroking Company Stockbroker Dealer’s Representative MUR 2.5.5. of Different Classes 1-3 4-10 10-20 Over 20 Initial Fee / Annual Fee (Rs.5 Stock Exchange of Mauritius The Stock Exchange consists of two markets namely the Official Market and the Development and Enterprise Market.000 There is a processing fee of Rs 200 to be paid with each application.) US $ 1.1 Stockbroking companies.5.

075 0. Planning and Policy 24 .25 % % apportionment % 1.075 % 0.15 Not exceeding 3 million 0.385 but not exceeding Rs 2 million More million than Rs 2 0.05 0.015 % 0.25 1.15 More than 3 million but not 0.5.25 0.COST OF DOING BUSINESS Rs Company % % 0.20 0.01 0.10 0.25 0.075 0.05 0.07 0.70 exceeding 6 million More than 6 million but not 0.435 SEM CDS FSC Maximum Brokerage Fee % 0.25 0.5.015 0.000 More than Rs 100.50 0.000 0. 000 is charged to every new applicant.45 0.075 % 0.05 0.07 0.05 0.05 0.3 Listing on the Stock Exchange An application fee of MRU 50.30 0.75 0.15 1. CDS and the Stockbroking Company as follows: Value of Transaction Stockbroking Company Rs Not exceeding % Rs 0.55 4.60 100.90 The following brokerage fee is applicable to transactions relating to bonds or debentures. The percentage of brokerage fee as specified in the table below is shared among the SEM.60 exceeding 10 million More than 10 million 0.

000.000.000.000 Additional Listing Rate (Rs) 15.001% on excess over Rs87.500 40.001 to 100M Rs 100.000 Rs 5.000 95.000 Rs 2.000 47.000.000 45. Domestic Issuers Planning and Policy 25 . 000 shall be charged in respect of every application for the admission of further DEM securities (rights issue) under rule 27.001 to 5.000 80.000 22.5. 4.000.001 to 2.000 65.000. 000.5.001 to 175.500 32.COST OF DOING BUSINESS A fee of MRU 25.001 to 400M Rs 400.5 Listing on the Official Market Application fees for listing on official market are described below: 1.000.500 55.000M 135.000 110.001 to 1. 000M 10.000M 150.000.000.4 Annual Listing Fee Structure Av.000 Rs 1.000M 4.500 75.000M 87.500 + .5.000 + .001 to 200M Rs 200.001 % on excess ove Above Rs10.5.001 to 800M Rs 800.000M Initial Listing Rate (Rs) 30. 000.000 67. Mkt Capitalisation (Rs) up to 50M Rs 50.000M Rs 10.500 175.000 10.

000 or 1/10 of 1% of value of shares-to be listed As per Table III As per Table III As per Table III As per Table III As per Table III As per Table III Planning and Policy 26 . 6`. 000 As per Table III As per Table III As per Table III As per Table III TABLE II TYPES OF ISSUE / LISTING (Applicants with securities already listed) INITIAL FEE (Rs. Introduction Offer for sale Offer for subscription Placing 75. 3. 000 50. 000 50. 2. 5. 000 the lesser of 20.) 1. 4.) ANNUAL FEE (Rs. 000 75. 3.) ANNUAL FEE (Rs. 000 30.COST OF DOING BUSINESS TABLE I TYPES OF ISSUE / LISTING (Applicants without securities already listed) INITIAL FEE (Rs. 4. Offer for sale Offer for subscription Placing Consideration Issue Capitalisation Issue (bonus issue / stock dividend) Block listing 50. 000 75.) 1. 000 75. 2.

000 + .000 120.000.000 212.000M Rs 5.000 87.000.500 107.000.000 300.000 180.600 44.000.000.001 to 400M Rs 400. 000.500 262.000M Rs 30. 000.000 215.000M Rs 1. 000.001 to 30.000M Rs 20.001 to 40.001 to 2.000 + .001 to 5.000M Table III (b): Annual Fee for Debt Securities Average Capitalisation (Rs) up to 100M Rs 100.000.000 60.000 670.500 130.001 % on excess over Above Rs 40.001 to 600M Rs 600.001 to 20.500 335.300 115.000. 000. 000M Rs 40.100 88.400 30. 000.000 Additional Listing Rate (Rs) 25.000 525.000 260.000M 325.000 425.200 57.001 to 300M Rs 300.001 to 600M 61.001 to 1.001 % on excess over Rs 40.000.000M Rs 10.000 360.700 Market Initial Listing Rate (Rs) Additional Listing Rate (Rs) Planning and Policy 27 .COST OF DOING BUSINESS TABLE III Table III (a): Annual Fee for Equity Securities Av.000.000. Mkt Capitalisation (Rs) up to 100M Rs 100.000M Initial Listing Rate (Rs) 50.000.000 150.001 to 10.000M Rs 2.000 175.000.000 670.

000 Variable Annual Fee 51-250 Cos Rs 10.000 51-250 Cos Rs 10.300 2.5.000M 84.000M 142.000 Rs.000 Rs.0005% on excess ove 84.000M 4.000) Rs.00 FS1. 10.000 ($1.000 > 500 Cos Rs 20.900 + . 25.700 71.000) Rs.COST OF DOING BUSINESS Rs 600.000 > 500 Cos Rs 20. 50. 25. 50.000 FS1.4 Pension Scheme Management S 14 Rs.0005% on excess ove Over 2.001 to 1.500 Rs 1.000 ($1.000 Rs.000 251-500 Cos Rs 15.6 Treasury Management S 14 Rs.000M Rs2.000 251-500 Cos Rs 15.000 ($1.000 51-250 Cos Rs 10. 25.000 - FS1. 50.7 Custodian Services (Non CIS) S 14 Rs. 25.000M Rs2.000 FS1.000 251-500 Cos Rs 15.001 to 169. 000.000 FS1.000.500) Planning and Policy 28 . 25.500) Rs.2 Assets Management Distribution of Financial Products Fixed Annual Fee Rupees / US$* Rs. 50.900 169.5 Registrar and Transfer Agent S 14 Rs.6 Overview of Licensing Fees Financial Service Providers / Activities Relevant Section of FSA 2007 S 14 S 14 Processing Fee Rupees / * Code Licence US$ Rs.000 ($1.000 FS1.000 > 500 Cos Rs 20. 50.700 + . 25. 25.000.3 Pension Fund Administrator S 14 Rs. 10.1 FS1.000 Rs.

000 - S 14 S 14 S 14 S 14 Rs.000 - FS2.7 • • Retirement Benefits Scheme Superannuation Fund Credit Finance Factoring Leasing S 14 Rs.2 FS2.3 FS2.6 FS2. 25. 25.000 Occupational Pension Scheme Other Financial Business Activity S 14 Rs. the applicant for a Global Business Licence or the holder of a Global Business Licence shall pay the fees set out in US$ only.4 FS2.000 Rs.1B FS-3.000 350 Management licence Management licence (Qualified / Corporate Trustee only) Nominee Company (Authorisation) Self-Regulatory Organisations (SROs) Code FSDeclaration / Recognition SRO Relevant Section of FSA 2007 S 33 Processing Fee Fixed Annual Fee Variable Annual Fee To be determined by the Commission on each Planning and Policy 29 . 25. Corporate and Trust Service Provider Code FS3.000 Where the fees are set out either in Mauritian rupees or in US$.000 Rs.000 - S 14 Rs. Whereas.000 Rs.000 Rs.000 Rs. other than an applicant for a Global Business Licence or a corporation holding a Global Business Licence. 25.000 Rs.5 FS2.2 Licence Relevant Section of FSA 2007 S 77 S 77 S 78 Processing Fee US$ 500 500 250 Annual Fee US$ 3. an applicant or a licensee. 25. may pay the fees set out in Mauritian rupees. 50. 50.1A FS3.000 Rs.1 FS2. 25.COST OF DOING BUSINESS Specialised Financial Services / Institutions Code Licence Relevant Section of FSA 2007 Processing Fee Rupees Fixed Annual Fee Rupees Variable Annual Fee Rs 250 per member subject to a minimum of Rs 2. 50.000 3. 25.000 Rs. 50.500 and a maximum of Rs 150.000 Rs 250 per member subject to a minimum of Rs 2. 50.500 and a maximum of Rs 150.

250.000 Planning and Policy 30 .000 Fixed Annual Fee Rupees US$ Rs.4 Reporting Issuer 10.500 Rs.000 Reporting Issuer Code Registration Relevant Enactment S 86 and Rule 3 of Securities (Disclosure Obligations of Reporting Issuer) Rules 2007 Registration Fee Rupees Fixed Annual Fee Rupees Variable Annual Fee SEC4. 100. 50.1B SEC2.COST OF DOING BUSINESS 5. 2.000 S 29 S 29 Rs.1 SEC1.000 Code Licence / SEC2.3 Investment Dealer (Full Service Dealer including Underwriting) Investment Dealer (Full Service Dealer excluding Underwriting) Investment Dealer (Broker) Investment Broker) Dealer (Discount S 29 S 29 Rs. 30.500 Rs.2 SEC1.3 Securities Exchange Clearing Settlement Facilities Securities Trading Systems To be determined by the Commission To be determined by the Commission - S 11 250.2 SEC2.000 Minimum of 500. 5. 20.000 Rs.1 case Providers of Market Infrastructure Code Licence Relevant Section of Securities Act 2005 S9 & S 10 250.000 Fixed Annual Fee Rupees Minimum of 500.000 Rs.1A SEC2.000 Variable Fee Annual SEC1.000 - - 9 Securities or Capital Market Intermediaries Relevant Section of Securities Act 2005 Processing Fee Rupees / US$ Rs. 7.000 Processing Fee Rupees 250.

000 $ 500 Rs. 25. Collective Investment Schemes and Closed-end funds Code Authorised / Recognised /Approved Relevant Section of Securities Act 2005 Processing Fee Rupees / US$ Fixed Annual Fee Rupees / US$ CIS . 5.000 Rs.General Investment Adviser (Restricted) .000 Rs. 10.4B SEC2.500 which include the first fund and $ 500 for each additional fund $ 2.000 Rs.Global Scheme** CIS (Single fund) SEC3. 25. 15.000 which includes the first CIS (Protected S cell and $ 300 for each Cell Company) 97 additional cell CIS .6 SEC2.COST OF DOING BUSINESS SEC2.000 for each additional fund $ 1.000 Rs.000 Rs.000 $ 1.000 which includes the first fund and $ 300 for each additional fund $ 1.000 which includes the first fund and Rs.4A SEC2.500 $ 2.500 which includes the first cell and $ 500 for each additional cell Rs.General Representative of Investment Dealer Representative of Investment Adviser S 30 S 30 S 30 S 30 S 29 S 30 $ 500 Rs. 2.500 Rs.000 97 CIS (having more than 1 fund) S 97 Rs.000 which includes the first fund and Rs. 5.1 CIS (having more than 1 fund) S 97 S 97 $ 1.000 for each additional fund Planning and Policy 31 . 2. 25. 75.5A SEC2. 75.500 Rs.500 $ 1.Global Business** Investment Adviser (Restricted) . 10.000 $ 2.7 Investment Adviser (Unrestricted) Global Business** Investment Adviser (Unrestricted) .Scheme other than Global Scheme S CIS (Single fund) Rs. 5. 10.000 ** Applicable to an applicant for a Global Business Licence or the holder of a Global Business Licence who is also applying for a licence for financial services activity under this part of the Rules.5B SEC2.

000 Rs 50.2 CIS Manager – Global Business** CIS Manager . 5.000 SEC4.COST OF DOING BUSINESS Closed-end fund – Global Business** SEC3.(other Global Business) than SEC4.(other than Global Business) CIS Administrator Business** – S 98 Global SEC4.000 which includes the first S (having more fund and $ 300 for each 97 than 1 fund) additional fund Closed-end fund $ 1.3 Foreign Scheme ** Applicable to an applicant for a Global Business Licence or the holder of a Global Business Licence who is also applying for a licence for financial services activity under this part of the Rules.2 Closed-end fund S $ 1.500 which includes the first cell and $ 500 for each additional cell Rs.000 which includes the first fund and Rs. 75. 10.000 Rs 50.000 for each additional fund - SEC3.1 Custodian – Global Business** Custodian .500 $ 2.000 Fixed Annual Fee Rupees/ US$ $ 2.000 for each additional fund S101 $ 1.000 which includes the first fund and Rs. 25.000 S 99 $ 500 $ 1.000 Processing Fee Rupees/ US$ $ 1.000 Rs. CIS Functionaries and Professionals Code Licence Relevant Section of Securities Act 2005 S 100 S 100 Rs 25.3 Planning and Policy 32 .000 (Single Fund) 97 Closed-end fund $ 1.000 $ 1.000 (Single Fund) 97 Closed-end Fund (having more than 1 fund) S 97 Rs.000 which includes the first S (Protected Cell cell and $ 300 for each 97 Company) additional cell Closed-end fund – other than Global Business Closed-end Fund S Rs.000 $ 2.000 S 98 Rs 25. 75.500 which include the first fund and $ 500 for each additional fund $ 2.000 $ 2. 25.

000 / Rs 25.000 Rs.000 Rs.2 B INS-2. 100.500 Rs. 6.35% * Premium ) Gross Code Licence INS1. 75. 15.000 **Applicable to an applicant for a Global Business Licence or the holder of a Global Business Licence who is also applying for a licence for financial services activity under this part of the Rules ┼ the variable annual fees corresponding to the licence shall be payable within 20 days at the end of every quarter in September.000 Rs. March and June.000 Fixed Annual Fee Rupees / US$ $ 1.1 Long-Term Insurance Business General Insurance Business External Insurance Business** Professional Reinsurer** S 10 Rs.000 Variable Annual Fee (payable on quarterly basis) ┼ (0.000 Rs 30.COST OF DOING BUSINESS CIS Administrator – (other than Global Business) S 99 Rs 15.3 INS1.500 / Rs 50. Insurers / Reinsurers Relevant Section Insurance 2005 of Act Processing Fee Rupees / US$ Fixed Annual Fee Rupees / US$ Rs.500 $ 1.2 A INS-2. Insurance Service Providers Code Licence Insurance Manager – Global Business** Insurance Agent (Company) Insurance Agent (Individual) Insurance Broker Relevant Section Insurance Act 2005 S 70 S 70 S 70 S 70 of Processing Fee Rupees / US$ $ 1.500 Rs.3 Planning and Policy 33 . 75. 2. 10.4 S 10 Rs.000 S 11 S9 $ 1.1 INS-2.000 ** Applicable to an applicant for a Global Business Licence or the holder of a Global Business Licence who is also applying for a licence for financial services activity under this part of the Rules.000 $ 1. December. 100.000 $ 1. 50.000 INS-2.000 INS1. 5.2 INS1.35% * Gross Premium from policies issued on or after 1 July 2008 (0.000 Rs.000 Rs.

500 GBC2 235 GBC1 (US$) 1.000 2.250 1.2 Licence Category 1 Business Licence Category 2 Business Licence Global Global Relevant Section of FSA 2007 S 72 S 72 Processing Fee US$ 500 100 Annual Fee US$ 1.September October . First Annual Licence Fee Months in which application is made July .1 FS4. 25.000 - ** Applicable to an applicant for a Global Business Licence or the holder of a Global Business Licence who is also applying for a licence for financial services activity under this part of the Rules. 2.500 1. payable to the Registrar of Companies. or such other fee as the Registrar of Companies may determine.000 Rs.March April .000 Rs. The Trusts Act 2001 Code TAC1. 10.3 Approval Qualified Trustee (other Management Company) Enforcer (purpose trust only) Successor to Enforcer (purpose trust only) than a Relevant Section of Trust Act S2 S 21 S 19 Processing Fee Rupees Rs.4 INS-2.1 TAC1. 1.December January .125 750 375 GBC2 (US$) 235 175 120 60 Nominee (US$) 350 265 175 90 Management Licence (US$) 3.5 Insurance Salesperson Claims Professional S 75 S 78 Rs.000 - Global Business Licence Code FS4.2 TAC1.COST OF DOING BUSINESS INS-2.June Charges Description If Annual Fee paid on Due Date Fees and Charges Payable for US$ GBC1 1.500 235* *This amount excludes the annual registration fee of $65.500 750 Planning and Policy 34 .

875 2. but within 12 months after due date Reinstatement Description Reinstatement Fee 1.250 3.USD 2000 Longliners 90 days .USD 2000 Purse seiners 90 days .COST OF DOING BUSINESS Within 1 month after due date After 1 month.000 GBC1 US$ 500 260 300 350 470 GBC2 US$ 100 50 per month* Charges payable for the period starting from the date the licence lapsed to the date of application for reinstatement 300 per month* * Includes the month within which the application for reinstatement is made.6 Fisheries For local fishing vessel. a nominal fee of MUR 100 per GRT (Gross Registered Tonnage) is charged The following are the licence fees applicable to foreign fishing vessels: Logbook Deposit Fee USD 500 Nil VMS Deposit Fee USD 500 USD 170 Licence Foreign Licence Outside any Agreement Agreement with Seychelles Licence Fee 90 days . but within 3 months after due date After 3 months.USD 6000 Ext 30 days .USD 6000 Ext 30 days . 4.650 1. but within 6 months after due date After 6 months.USD 5000 Nil USD 500 Nil Nil Nil USD 500 USD 2 000 USD 1 000 Agreement with Japan Tuna 12 months -USD 20 000 6 months .USD 12 000 Planning and Policy 35 .

4.7 Manufacturing Registration of Factories 4.COST OF DOING BUSINESS Ext 30 days .7. exceeds 1000 … … Planning and Policy 36 . exceeds 100 up to 500 … IV.1 A factory can be operated provided it is registered under the Occupational Safety and Health Act – Act No. where the number of persons: I. 28 of 2005.000 II. For the issue or renewal of a certificate of registration of a factory the fee payable (in rupees). exceeds 50 up to 100 III. up to 50 … … … … … … … … … … … … … … … … … 300 600 2. for a period. a surcharge of 50 percent of the prescribed fee is payable.000 3. not exceeding 12 months are.000 4. exceeds 500 up to 1000 … V.USD 2 500 Nil USD 200 Note: The protocol for the fishing agreement with the EU has expired and is being currently negotiated. A certificate of registration issued or renewed is valid for a period not exceeding 12 months. If an application for the renewal of a certificate of registration is received outside the time limit (30 days before the expiry of the certificate).

00 hectare 1.000 500. 5.1 OTHER SECONDARY PERMITS Environment Impact Assessment EIA is a study that predicts the environmental consequences of a proposed development.50 hectare 0.000 Planning and Policy 37 .25 hectare 0.000. A land conversion tax at the following rates is paid except for the portion of land where a golf course shall be developed: Area of land converted Less than 0. It evaluates the expected effects on the natural environment.00 hectares 5.000 1. a land permit is required. The cost of preparing a PER can range from Rs 100.25 hectare but less than 0. 5.500. 900.000 3. The cost of preparing an EIA report can range from Rs 750.50 hectare but less than 1. human health and on property.000 Rates of land conversion tax (Rs / ha)Category 2 0 50.000 1. The study requires a multi-disciplinary approach.00 hectare but less than 5. 000 to Rs.000 250.00 hectares and above Rates of land conversion tax (Rs / ha)Category 1 250. 5.000 2.3 Land Conversion Permit Where a land is classified as agricultural land and that land shall be used for non-agricultural purposes.2 Preliminary Environment Report Preliminary Environment Report (PER) is a short form of EIA and this preliminary analysis is undertaken to identify the impacts associated with the proposed development and the mean of mitigation.000.000.COST OF DOING BUSINESS Chapter 5: Secondary Permits 5.000 1.000 to Rs 200.500. 000.000.

Change of use from one cluster to another cluster Change of use within same cluster (where a Business and Land Use Permit is required) Construction of building or part of building.000 Planning and Policy 38 .000 10/ m (subject to a minimum fee of Rs 500) b) of a floor area of more than 250 m but not more than 500 m c) of a floor area of more than 500 m 2 2 2 20/ m 50/ m 500 2 2 Development by small enterprise registered with the Small Enterprises and Handicraft Development Authority established under the Small Enterprises and Handicraft Development Authority Act 2005 Engineering or other operations in. marina) Excision/subdivision of land among heirs Extensive alterations. including extension to/ or conversion of existing building – a) of a floor area of not more than 250 m 2 2 1.000 1. on.4 Building and Land Use Permit A Building and Land Use Permit Application is a formal request for permission to carry out a proposed development/building. The processing fee for application for Building and Land Use Permit is Rs 500.000 500/Lot 1.COST OF DOING BUSINESS 5. additions or repairs to an existing building 5. golf course. Fees for issue of Building and Land Use Permit Rs. over and under the land (including rock quarry.

1 National Pensions Scheme (NPS) Employers should pay contributions on insurable wage or salary as per rates below.5% Total 9% 13. Non-citizens are not covered under the Scheme. It provides for payment of a lump sum(contributions + accrued interest) at retirement age. bonuses and allowances. Every employer (public. private or para-statal) has a legal obligation to contribute 2.1.COST OF DOING BUSINESS Chapter 6: Human resources related costs 6. Planning and Policy 39 .1 National Pension Scheme.5% of the total basic prescribed wage of each of his employees aged between 18 and 60. As from February 1989. employers are required to pay one per cent (1%) on each employee’s basic wage or salary excluding overtime. This fee is payable in respect of all workers who are insured persons under the NPS and aged between 18 and 65. Training Levy and National Savings Fund 6.2 Training levy This is a scheme established for the purpose of developing human skills. Rates of Contribution (a) (b) (c) Standard Rate Higher Rate Prescribed Rate Employee’s Share 3% 5% 3% Employer's Share 6% 8.1.3 National Savings Fund The NSF was set up under the National Savings Fund Act 1995.1. Employees of charitable institutions and private secondary schools are exempted.5% 6. Workers in domestic services are excluded. 6.5% 13.5% 10.

070 – 48.300 – 51.2.680 22.3 Healthcare and Life sciences Sector Description General Practioner Dentist Consultant Pharmacist Nurse Average salary per month (MUR Rs) (Approximate) 29.070 – 80.610 – 29.1 Financial Sector (Management Companies) Average salary per month (MUR Rs) (Approximate) Financial Analysts/Advisors 48.2 ICT/BPO Sector Manager Chartered Accountant Programmer / Network Administrator Team leader Technician Supervisor Call centre/BPO agent BPO agent Description Average salary per month (MUR Rs) (Approximate) 48.450 Managerial (Tactical level) 25.150 14.690 – 25.075 – 11.535 – 41.535 – 48.750 29.450+ 32.920 8.070 – 48.2.450+ Legal Advisors 29.2.300 – 51.535 – 16.610 – 29.450 9.305 – 16.COST OF DOING BUSINESS 6.2 LABOUR COST 6.690 – 12.450 14.450 Chartered Accountants 32.225 Description 6.840 14.225 11.070 Administrator Team leaders 24.990 Planning and Policy 40 .150 9.070 24.305 6.840 – 48.680 Programmer / Network 22.

790 – 8.000 – 24.685 4.790 6.54500 80.000 120.615 8.380 – 38.COST OF DOING BUSINESS Midwife Biomedical Engineer Nutritionist Physiotherapist Laboratory technicians 9.000 Planning and Policy 41 .000 24.690 – 32.54500 37.300 32.440 5.400 15.2.200 – 45.300 – 48.760 12.360 – 5.920 – 32.000 37.500 .300 6.600 12.760 19.300 – 38.800 – 26.000 – 48.685 – 10.160 8.000 – 29.500 14.600 – 19.685 – 14.500 .500 19.000 23.5 Education – (Tertiary) Description Clerk Nursing Officer Secretary Computer Programmer Lecturer Public Relations Officer Manager Registrar Pro Vice Chancellor Vice Chancellor Rates (MUR Rs) (Approximate) 9.4 Manufacturing/Textile/Seafood/Construction/Agriculture & Sugar Cane Description Managerial Level Professionals Computer Operators Technicians/ Supervisors Administrative Officers Manual Workers Rates (MUR Rs) (Approximate) 19.800 13.475 – 23.2.380 – 38.

000 – 54. Work performed on a public holiday is remunerated at twice the basic rate for the first eight hours and. three times the basic rate. thereafter. Overtime Overtime work is remunerated at rates ranging from 1.500 Working hours The normal working week consists of 45 hours. and maximum overtime allowed is 10 hours per week. then a worker has to be paid a sum equal to 6 times the amount severance paid. every employer shall grant a meal and tea breaks to an employee.000 – 47.600 10.950 – 29.5 to 3 times the basic rate depending on the length of the overtime work and the day on which it is performed. The breaks should be set are as follows: • • One hour meal break if the employee is working between the hours of 09:00 – 13:30 or 17:00 – 20:00 One tea break of at least 20 minutes or two tea breaks of at least 10 minutes each if the employee is working for more than 6 hours consecutively in one day Planning and Policy 42 . If dismissal is not justified. Piece rate Work Piece rate work should be paid 10% higher than basic rates of pay Termination of employment Compensation for dismissal has to paid depending on the number of years spent in employment.2.500 40.600 – 19.6 Secondary Description Clerk Teacher Deputy Rector Rector Rates (MUR Rs) (Approximate) 9. Meal and Tea Breaks As per the Labour Act.000 29.COST OF DOING BUSINESS 6.

20 days of annual leave and 21 days of sick leave on full pay are granted. Absence of 3 days or more on grounds of illness must be validated by a medical certificate. workers are allowed 20 days of annual leave and 18 days of sick leave on full pay. End of Year Bonus A bonus equivalent to a twelfth of the earnings for that year must be paid every year. While for six day weeks. Maternity Leaves A female worker may absent herself from work during pregnancy after she produces a medical certificate to the effect that the confinement is likely to take place within the next 6 weeks. She can also absent herself for a period of 6 weeks following her confinement. Transport Transport of workers has to be provided by the employers if the distance between work place and residence is greater than 3 km.COST OF DOING BUSINESS Leaves For five day weeks. Planning and Policy 43 .

1 Central Electricity Board The Central Electricity Board (CEB) is the sole authorised distributor of electricity in Mauritius.87 3.000 watts MINIMUM CHARGES (Rs per MONTH) 40 SECURITY DEPOSITS (Rs) 200 167 600 335 1200 Rates RATES (applicable per month or part thereof to the above tariffs) Initial 25 kWh Next 25 kWh Next 25 kWh Next 25 kWh Next 100 kWh Next 50 kWh Next 50 kWh All additional kWh FEES( Rs per kWh) 2.98 4.97 Planning and Policy 44 .59 6.38 7. It provides different tariffs for different types of customers as listed below: Applicable tariffs • Domestic Consumers TARIFF DESCRIPTION 110 120 140 Applicable to consumers with a declared connected load of 300 watts or less Applicable to consumers with a declared connected load of 301 to 5.31 4.000 watts inclusive Applicable to consumers with a declared connected load exceeding 5.18 7.COST OF DOING BUSINESS Chapter 7: Utilities 6 UTILITIES 7.95 5.

00 per month A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account Planning and Policy 45 .00 per kVA of Maximum Demand.00 per Kva of Maximum Demand.30 245 5.00 per month or part thereof per kilowatt or fraction thereof total connected load.00 per Kva of Maximum Demand.00 per month A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account 114.49 250 3.18 160.58 186. subject to a minimum of 20 kVA MINIMUM CHARGE (Rs) 178. subject to a minimum of 20 kVA 186.COST OF DOING BUSINESS • Commercial and Bulk Consumers TARIFF 215 217 225 DESCRIPTION Flat rate tariff for commercial consumers Maximum demand tariff for commercial and bulk consumers Maximum demand tariff for commercial and bulk consumers supplied at high voltage Flat rate Tariff for commercial consumers possessing an ICT scheme investment certificate Maximum demand tariff for commercial consumers possessing an ICT scheme investment certificate SECURITY DEPOSITS (Rs per kW) 500 245 250 Rates and Minimum Charges TARIFF 215 RUNNING CHARGE PER KWh (Rs) 9.10 DEMAND CHARGE PER kVA (Rs) 217 5. subject to a minimum of Rs114. subject to a minimum of Rs178. subject to a minimum of 20 kVA 225 5.00 per month or part thereof per kilowatt or fraction thereof total connected load.

00 per month A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account 317 2.COST OF DOING BUSINESS • Industrial Consumers TARIFF 313 315 317 DESCRIPTION Maximum demand tariff for industrial consumers Flat rate tariff for industrial consumers Maximum demand tariff for industrial consumers possessing an Export Enterprise Certificate Maximum demand tariff for industrial consumers possessing an Export Enterprise Certificate and supplied at low voltage Maximum demand tariff for industrial consumers supplied at high voltage Maximum demand tariff for industrial consumers possessing an Export Enterprise Certificate and supplied at high voltage Maximum demand night tariff for industrial consumers possessing an Export Enterprise Certificate and supplied at high voltage Maximum demand tariff for industrial consumers possessing a Freeport Licence and supplied at low voltage Maximum demand tariff for industrial consumers possessing a Freeport Licence and supplied at high voltage SECURITY DEPOSITS (Rs per kW) 320 323 325 400 330 340 350 Rates and Minimum Charges TARIFF 313 RUNNING CHARGE PER Kva (Rs) 2.00 per kVA of Maximum Demand. subject to a minimum of Rs 103.60 for the first 250.00 per kVA of Maximum Demand.91 MINIMUM CHARGE (Rs) A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account 10 103. subject to a minimum of 20 kVA 315 4.000 kWh 2.84 DEMAND CHARGE PER kVA (Rs) 144.28 for all additional kWh used 144.00 per month or part thereof per kW or fraction thereof of total connected load. subject to a minimum of 20 kVA Planning and Policy 46 .

subject to a minimum of 20 kVA A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account A sum equal to the highest Demand Charge paid in any one of the preceding 6 months of account *Please see table below: TARIFF 320 and 330 RATE Day rate Peak rate Night rate Day rate Night rate APPLICABLE TIME 06:00 hrs to 18:00 hrs 18:00 hrs to 21:00 hrs 21:00 hrs to 06:00 hrs 06:00 hrs to 20:30 hrs 20:30 hrs to 06:00 hrs 340 and 350 Disconnection of supply A surcharge of 5% will be applicable if payment is made after the due date.90 (Night Rate)* 340 350 3.97 (Night Rate)* 3. subject to a minimum of 20 kVA 136.00 per kVA of Maximum Demand.05 (Night rate)* 2. subject to a minimum of 20 kVA 150.22 for all additional kWh used 2.53 (Day Rate)* 3.COST OF DOING BUSINESS 320 2. the electricity supply will be disconnected without notice 7.00 per kVA of Maximum Demand.2 Central Water Authority Application for a new supply Customers who wish to apply for a new supply of water should address themselves at the CWA head office or they can address themselves to one of the following customer service centres Planning and Policy 47 .67 (Day Rate)* 2. subject to a minimum of 20 kVA 136.00 (Peak Rate)* 1. subject to a minimum of 20 kVA 150. subject to a minimum of 20 kVA 136.53 for the first 250.70 323 325 330 2.48 (Day Rate)* 2. Should the payment be still outstanding after reminder has been sent then.000 kWh used 2.00 per kVA of Maximum Demand.00 per kVA of Maximum Demand.00 (Peak Rate)* 2.80 (Night Rate)* 144.00 per kVA of Maximum Demand.60 (Day Rate)* 3.00 per kVA of Maximum Demand.

5 9. Application forms can also be downloaded from the CWA website. The basic installation cost is Rs 1500 for a household connection within 7 metres of CWA main pipe.5 18 24 30 45 10 Planning and Policy 48 .COST OF DOING BUSINESS where they will be required to fill an application form. Meters are read monthly and consumption charged accordingly plus meter rental.5 7. Tariff 11 . Supporting Documents DOCUMENT/INFORMATION ID Card/Passport Title Deed Rent Book/Lease Agreement Deed of Company Site Plan/Location Plan Front Elevation Drawing Existing Water Supply (if any) Water Requirement (in m3 daily) WHERE APPLICABLE Applicant and/or Owner/Tenant Owner Tenant Company All applicants Commercial building/Flats All applicants Commercial/Industrial supply/Flats New applications are processed within one month. Tariffs Each subscriber is provided with a meter.5 13.5 5.Domestic Consumers Water consumed (m³) First 10 cubic metres Next 5 cubic metres Next 5 cubic metres Next 10 cubic metres Next 20 cubic metres Next 50 cubic metres Next 150 cubic metres All additional cubic metres Minimum charge per Month Meter Rent per Month Rs/m³ 4.

Commercial Consumers Water consumed (m³) First 100 cubic metres Next 150 cubic metres All additional cubic metres Minimum charge per month Rs/m³ 12. Board Houses and Guest Houses Water consumed (m³) First 100 cubic metres Next 150 cubic metres All additional cubic metres Minimum charge per month Rs/m³ 18 24 30 594 Tariff 23 .Concessionary/Acquired Prise Supply Water consumed (m³) First 50 cubic metres Next 50 cubic metres Next 150 cubic metres All additional cubic metres Rs/m³ 175 16 20 28 Tariff 21 .5 Tariff 22 .COST OF DOING BUSINESS Tariff 12 .5 16 21 212.Concessionary/Acquired Prise Supply Water consumed (m³) First 85 cubic metres Next 15 cubic metres Next 150 cubic metres All additional cubic metres Rs/m³ 175 16 20 28 Tariff 13 .Concession Prises in Port Louis Planning and Policy 49 .Hotels.

COST OF DOING BUSINESS Water consumed (m³) First 70 cubic metres Next 30 cubic metres Next 150 cubic metres All additional cubic metres Rs/m³ Exempt 16 20 28 Tariff 31 .Public Fountains Rs/ Planning and Policy 50 .5 Tariff 52 .Government Departments.Agricultural consumers (Vegetable and flower growers and livestock producers) Treated Water Water consumed (m³) First 50 cubic metres Next 50 cubic metres Next 150 cubic metres All additional cubic metres Minimum charge per month Rs/m³ 5 6 8 10 100 Tariff 51 .Industrial Consumers Water consumed (m³) First 100 cubic metres Next 150 cubic metres All additional cubic metres Minimum charge per month Rs/m³ 10 12 16 250 Tariff 41 . Parastatal Bodies and Religious Institutions Water consumed (m³) First 100 cubic metres Next 150 cubic metres All additional cubic metres Minimum charge per month Rs/m³ 12.5 16 21 212.

5 5.5 Wastewater Tariffs • Domestic Consumers Water consumed (m³) First 10 cubic metres Next 10 cubic metres Next 30 cubic metres Every additional cubic metres Rs/m³ 5.5 15.5 34 Planning and Policy 51 .5 6.Water supplied to a ship Water consumed (m³) Rate per cubic metre Rs/m³ 28 Annual Licence Fee Purposes For ground water used for Domestic Fee purposes For ground water used for Agricultural purposes For ground water used for Industrial purposes Free Rs 500 Rs 500 Monthly Charges Purposes For ground water used for Agricultural purposes For ground water used for Industrial purposes Rs/m³ 0.COST OF DOING BUSINESS Rate per month 2400 Tariff 61 .

300 1.300 200 VAT No No No No No No No Yes Yes Yes Yes Rs 10 30 45 60 90 150 200 Planning and Policy 52 .COST OF DOING BUSINESS Minimum fee 55 • Business Premises Water consumed (m³) For water supplied by Central Water Authority For groundwater abstracted Minimum fee Rs/m³ 20 20 200 Meter Rent Size of metre (mm) 12 or 18 25 37 50 75 100 Greater than 100 Other Charges and Fees Type of Service Connection charge (basic) Meter testing Reconnection at meter Reconnection on main Shifting of supply (basic) Shifting of meter (basic) Enlargement of tapping (cost is on a case to case basis) Clearance certificate (Residential) Clearance certificate (Commercial) Water tanker service (CWA tanker) Water tanker (Private tanker) 100 200 670 300 Rs 1.300 200 150 1.

> 50 34 Tariff (Rs. ≤ 20 6. 20. DOMESTIC Volume m 3 0 ≤ Vol. The following documents are required: 1. ≤ 50 15 Vol. per m agreed by the Government of Mauritius (GoM) for the domestic and non-domestic customers are listed in the table below. Supporting documents at the time of application The following documents need to be produced at the time application: Tariffs 3 National Identity Card Recent CWA bill Title Deed (If applicant not owner of land. Horse Power certificate of relevant vehicle 3.00 per m Issue and Renewal of Licences to private Cesspool Emptying The individual must call at the Customer Care Unit to apply for permit.COST OF DOING BUSINESS 7. National Identity Card 2. ≤ 10 5. Vehicle Fitness certificate Planning and Policy 53 .3 Wastewater Management Authority New Connection to the public Sewerage System An applicant must call in person at any WMA office to fill an application form. authorisation from owner and his NIC should be produced) Building Construction Permit The wastewater tariffs in Rs.5 10 < Vol.)  Flat rate of Rs.5 20 < Vol.) NON-DOMESTIC 3 Tariff (Rs.

1 Mauritius Telecom Application For A New Connection Customers (Residential and Business) wishing to apply for a telephone line(s) through the Mauritius Telecom should address themselves to the Mauritius Telecom head office Planning and Policy 54 .4. the industrial premises will be inspected by WMA officers and necessary tests carried out. 2.500 is chargeable and permit remains valid for 3 years from the date of issue. an officer will inspect the carrier and upon satisfaction of meeting all required criteria. Mauritius Telecom (MT) Mahanagar Telephone(Mauritius) Ltd 7.COST OF DOING BUSINESS 4. Recommendation letter on behalf of company employing the relevant wastewater carrier (optional) Within 10 days.000. A fee of Rs.  Industrial Effluent Discharge Permit An application needs to be made at the Pollution Control Unit.4. Any submission requiring an on-site wastewater disposal facility is dealt within 15 days.4 7. A Permit must be renewed 15 days prior to its expiry date. 7. Permit for Industrial Effluent Discharge can be issued within 3 months. Afterwards. 5.1.1 Telecom Fixed Telephone Network The two current Fixed Telephone Network providers in Mauritius are: 1. Vehicle Permit for wastewater carrier 5. The annual fee for a permit is Rs. a permit will be issued within another 10 days.

customers will need to bring along their identity card as supporting documents.) Residential Business 1.000 2. New conventional telephone line Mauritian citizen 1.COST OF DOING BUSINESS Supporting documents When making an application.000 1. ** Fees subject to VAT Planning and Policy 55 .000 1.1 Security deposit * Non-Mauritian citizen 5.2 Installation fee ** 1.3 Cost of apparatus (optional) ** Take-over of an active line (Rs) Mauritian citizen Security Deposit * Foreign citizen 1.000 Extension Cost per socket ** Wiring fee per socket ** 50 150 350 * Fees not subject to VAT.000 Free Free 1.000 1. • One-off Fees MT will install the customer’s line and the latter pays once-off fees depending on the type of service requested.000 2.000 2.2 Installation fee ** 5. Tariffs MT offers two types of analogue lines: fixed lines and wireless telephone.000 1.000 1. Once-off fees (Rs.

Box) 500 From one place to another (different address) • International Call 900 1.60 06h30 *Calls exclude special numbers (150. 152.01 0.COST OF DOING BUSINESS • Call Tariffs Once the line is installed the customer pays a monthly rental for the telephone line and for the calls made each month.P.60 0.01 0.01 0. Local Call Tariffs (Rs) Price for Customers Residential Price for Businesses 1st indivisible additional minute second 225 1st indivisible additional minute second Monthly Rental * Normal Hours Domestic Calls** 90 0.85 0.000 ILD 020 originating Fixed and Mobile Zone DESTINATIONS New Tariff (Rs) Planning and Policy 56 . 301xxxx etc) • Line Transfer Once-off Fees (Rs excluding VAT) Transfer Within the same room Within the same building Transfer Residential Business 100 300 500 From one building to another (using the same D. 302xxxx.01 Off Peak 20h30 0. 303xxxx.85 0.

Bostwana and others 8 5. Hong Kong.E Bangladesh China India Sri Lanka 4. Italy.95 4. U.175 4. Netherland. Belgium.155 Hours Monday to Friday Peak: Monday to Friday • Sezam originating Fixed and Mobile Destination New Tariff (Rs) Min Charge Per Sec after 1st Min 1st Min Hong Kong.50 • International Friends and Family (IFF) Planning and Policy 57 . Comoros.115 0. Saudi 8.50 8.1250 0.145 3.A. China. Japan. Spain.45 0. France. Pakistan. UK. Belgium. Germany. Japan.E. India. Malaysia.40 6. Thailand Netherlands.145 0.65 0. USA.70 Arabia. Russia.35 3. Italy.COST OF DOING BUSINESS PEAK 1st 30 Per Secs Sec 2 Reunion Kenya.1350 0. Ethiopia. Malagasy Rep.0733 0.1150 0. Zimbabwe Seychelles 6.90 7. Mayotte.0832 0. France.99 3. Australia.1450 0. Madagascar. Spain. USA. 4.25 Peak: 06:00 to 22:00 06:00 to 12:00 Hours Saturday Off 22:00 Hours Saturday as from 12:00 and Sunday 0. U.A. 4.35 South Africa. UK. 5. 6. Australia.0500 0. Lesotho. Ireland.00 4. Switzerland.10 0.70 South Africa Reunion.0950 0.1083 Botswana. 7. Russia. Tanzania 5 OFF PEAK 1st 30 Per Secs Sec 0. Mozambique. Canada. Ouganda. Zimbabwe. Singapore.165 4. Seychelles. Zambia. Rumania.

VAT) Rs 275 Rs 525 Rs 750 • Phone Booths Coin phone tariffs Coin phones tariffs when call In Mauritius to: Rs 2 for first 50 s Local fixed calls At SSR Airport Rs 2 for first 42.1 s 8s Rs 2 for first 52 s Rs 2 for first 44.5 s 50 s Rs 2 for first 25 s Rs 2 for first 21.1 s Rs 1 for 8 s Audiotex 301 xxxx Planning and Policy 58 .3 s Rs 2 for 1st 25 s To local mobile Rs 1 for additional Rs 1 for additional Rs 1 for additional 25 s 21.COST OF DOING BUSINESS A residential customer who makes regular international calls to specific number can get up to 22% discount.2 s Rs 5 for first 40 s Virtual Telephony Rs 1 for additional Rs 1 for additional Rs 1 for additional 52 s 44.5 s In Rodrigues Rs 2 for first 50 s Rs 1 for additional Rs 1 for additional Rs 1 for additional 50 s 42. of countries Silver Gold Platinum 30 mins 60 mins 90 mins 3 5 5 5 5 Max.2 s 8s Rs 1 for 26 s Rs 1 for 22. number of telephone numbers 5 per country Cost of package/month (excl.8 s 8s Rs 5 for first 40 secs Rs 2 for first 26 s Operator Paging Rs 2 for first 22. Package Duration No.1 s Rs 1 for additional Rs 1 for additional Rs 1 for additional 26 s 22.3 s 25 s Rs 5 for first 40 s Rs 5 for first 34 s Rs 5 for first 40 s Inter-island calls Rodrigues/Mauritius to Rs 1 for additional Rs 1 for additional Rs 1 for additional 8s 6.

5 Reunion Comoros.4.4 s Zone 6.1 s Zone 3.1 s 21.3 s 25.Coins Rs 2 for first 50 secs Tourist Info 152 Rs 2 for first 13 secs Rodrigues to Mauritius Rs 2 for first 8 secs Rs 1 for each additional 50 Rs 1 for each additional 13 Rs 1 for each additional 8 secs secs secs International Calls Tariffs – Pay with Credit Card International Calls Tariffs – Pay with Credit Card Rs 1.4 s Free Free Free Tollfree * All prices exclude VAT Zone 2 Zone 3.8 s Rs 28.41 for first 22.1 s Rs 30.27 for additional Rs 4. Ethiopia.3 Rs 29.27 for additional 25. Kenya.27 for additional Rs 4.41 for additional Rs 3.4 s 24.4 s Rs 1.27 for first 21.93 for 16.27 for first 25.86 for first 32.11 for additional Rs 5.93 for 16.41 for first 22. Erythrea.86 for first 27.27 for first 25.2 s 13.93 for additional Mauritius) Rs 0.11 for additional Rs 5.11 for first 28.41 for first 19.COST OF DOING BUSINESS Audiotex 302 xxxx Tourist Info 152 Audiotex 303 xxxx Rs 1 for 13 s Rs 1 for 11.11 for additional 28.7 s Rs 29. Lesotho. Mayotte.5 s Rs 1.7 s 19.11 for first 28. 8 Rs 5.41 for additional 22.3 s 22. Uganda.41 for additional Rs 3.4 s Zone 1 (Rodrigues.3 s Rs 28.7 s Zone 2 Rs 3. 5 Rs 4. 7.2 s Rs 0. 4.4 s Rs 30.86 for first 32.1 s Rs 1 for 8 s Rs 1 for 7 s Rs 1 for 6 s Rs 1 for 8 s INDOOR POINTPHONES Local Calls . Planning and Policy 59 .1 s 28.1 s Rs 30. Rs 0.11 for first 24.1 s s Rs 29.7 s Rs 28.

8 7. Japan. Hong Kong. Italy. Madagascar.2 Mahanagar Telephone (Mauritius) Limited (MTML) Application For A New Connection Customers wishing to apply for the MTML service should go to the MTML head office. Tanzania South Africa. China. UK.7 cents for every second 60 cents for the first minute and 0. customers making an application for MTML services should bring along as supporting documents: • For proof of identity. the customer has to submit a latest copy of one of his/her utility bill (CWA or CEB) • For Business Customers: a copy of VAT or Certificate of Incorporation Tariff The following two fixed line packages are offered by MTML: Description One-Time Charges Security Deposit [Refundable] Installation fee (one off fee) Activation fee (one off fee) Premium number charge (one off fee) Monthly Charges Rent/Package Fee Free talk Time Value Call Charges Rate within MTML Fixed phone Economy Super 150 Nil 400 400 400 Saver Super Saver 475 Nil 400 400 400 Freedom Plan Nil 400 400 400 Nil 400 400 400 75 Nil 200 150 500 475 250 Nil 60 cents for the first minute and 0.7 cents for every second Nil Planning and Policy 60 . France.COST OF DOING BUSINESS Seychelles. Zambia. Supporting Documents As with Mauritius Telecom. the customer has to submit either a copy of his/her National Identity Card or a copy of his/her Passport. Australia. Switzerland.7 cents for every second thereafter 60 cents for the first minute and 0. India. Zimbabwe.1. USA. • For address proof.7.4. others Zone 6.

70 3.80 1.00 Reunion 3.50 Ireland 3.80 1.70 2.00 3.00 3.70 2.50 cents for the first minute and 2.90 4.00 3.00 UK 3.60 3.9 cents for every second thereafter 1.35 1.70 2.50 Malaysia 2.40 2.2 cents for every second thereafter thereafter 75 cents for the first minute and 0.50 cents for the first minute and 2.2 cents for every second thereafter SMS To MTML Phones To Other Phones 25 cents message 50 cents message per per 25 cents per message 50 cents per message 25 cents per message 50 cents per message 25 cents per message 50 cents per message MTML Postpaid ILD Tariffs st Country Price* (in Rs) (for 1 30 secs) India 2.70 2.95 2.50 China 2.00 Country Canada China USA Hong Kong Singapore Bangladesh India Malaysia France Italy South Africa UK Call Rates per 30secs (in Rs) 1.60 3.70 2.50 Hong Kong 2.50 France 3.50 for the first minute and 2.2 cents for every second thereafter 75 cents for the first minute and 0.70 Country Germany Belgium Switzerland Australia Reunion Ireland Japan Spain Seychelles Pakistan Saudi Arabia Rest of the World Call Rates per 30secs (in Rs) 2.50 cents for the first minute and 2.80 1.10 Canada 2.9 cents for every second thereafter 1.00 3.50 USA 2.2 cents for every second thereafter Rate to all Mobile Phones thereafter 75 cents for the first minute and 0.9 cents for every second thereafter 1.90 3.50 Singapore 2.50 Rest of the World 4.80 2.9 cents for every second thereafter 1.10 1.20 Planning and Policy 61 .50 Australia 3.COST OF DOING BUSINESS Rate to other fixed phone 75 cents for the first minute and 0.

18 1.& Rs 250/. Scratch Cards are available in Rs.4. These are: 1.0447/sec) (Rs 0.0363/sec) (Rs 0.0280/sec) 2.300 denominations (VAT included) Call Charges Domestic Calls – Originating Orange Mobile NEW TARIFFS (Rs/min) Orange to Orange MAURITIUS Orange Prepay Orange Post Pay Orange Prepay Postpay Rental 125 Postpay Rental 200 Postpay Rental 300 *PEAK/ min 1. customers should address themselves to the Customer Care of Mauritius Telecom.68 (Rs 0.0530/sec) (Rs 0.0280/sec) *OFF-PEAK/ min Orange to other network – Fixed MT/ MTML Orange Post Pay Mobile to Fixed MT/MTML *PEAK/ min Orange to other Mobile network – Emtel /MTML Planning and Policy 62 . 3.2 Mobile Services There are currently 2 main mobile operators offering prepaid and postpaid mobile telephony services in Mauritius.COST OF DOING BUSINESS Charges for MTML Prepaid cards of all denominations Rs 50/.100 or Rs.2.058/sec) *OFF-PEAK/ min 3.excl VAT Minimum Billing will be done on initial 30 seconds at the above rates and thereafter per second billing 7.00 3.1 Orange Emtel MTML Orange Application In order to make an application for the Orange services.50.68 1. Rs. customers can top-up their using a range of Scratch Cards and electronic recharge solutions.68 (Rs 0. 7.18 1. For prepaid services.0280/sec) 2.Rs 100/.4. 2.68 (Rs 0.20 1.48 (Rs 0.

COST OF DOING BUSINESS

Orange Prepay Orange Post Pay

3.90 3.40

*Peak Hours (Monday to Saturday): 06:00 hrs Off Peak Hours: 18:00 hrs to 06:00 hrs (Monday to Saturday) and Sunday

to

18:00

hrs

NEW TARIFFS (Rs/min) Mauritius to Rodrigues and Rodrigues to Mauritius) Orange to Orange *PEAK/ min Orange Prepay Orange Post Pay Postpay Rental 125 Postpay Rental 200 Postpay Rental 300 Orange Prepay Postpay Rental 125 Postpay Rental 200 Postpay Rental 300 1.20 *PEAK/ min 1.00 1.00 1.00 3.48 (Rs 0.058/sec) *OFF-PEAK/ min 3.18 1.68 (Rs0.0530/sec) (Rs0.0280/sec) 2.68 1.68 (Rs0.0447/sec) (Rs0.0280/sec) 2.18 1.68 (Rs0.0363/sec) (Rs0.0280/sec) No change [3.90] No change [3.40] *OFF-PEAK/ min *OFF-PEAK/ min

Orange to other network – Fixed MT/ MTML Orange Post Pay Mobile to Fixed MT/MTML *PEAK/ min

Orange to other Mobile network – Emtel /MTML Orange Prepay Orange Post Pay

*Peak Hours (Monday to Saturday): 06:00 hrs Off Peak Hours: 18:00 hrs to 06:00 hrs (Monday to Saturday) and Sunday

to

18:00

hrs

Tariffs for Post Pay Calling Plans

Destinations

Post Pay 125*

Post Pay 200* Rs1/min

Post Pay 300* Rs1/min

Calls to Orange mobiles (Prepay and Post Rs1/min

Planning and Policy

63

COST OF DOING BUSINESS

Destinations Pay) Calls to MT /MTML

Post Pay 125*

Post Pay 200*

Post Pay 300*

Rs 3.18 peak Rs 2.68 peak Rs 2.18 peak Rs 1.68 off Rs 1.68 off Rs 1.68 off peak peak peak Rs 3.40 Rs 0.50 SMS Rs 0.90 /min Rs 3.40 per Rs 0.50 SMS Rs 0.90 /min Rs 3.40 per Rs 0.50 SMS Rs 0.90 /min per

Calls to other mobile operators SMS Calls to your Orange magic numbers

* All prices quoted are VAT exclusive ** except for audiotex numbers e.g. 301xxxx, 302xxxx, etc. • • • • • 7.4.2.2 All SMS received are free of charge All Incoming Calls are free except on roaming All call charges are VAT exclusive Peak Hours (Monday to Saturday): 06:00 hrs to 18:00 hrs Off Peak Hours: 18:00 hrs to 06:00 hrs (Monday to Saturday) and Sunday Emtel

To benefit from Emtel services, customers must address themselves to any Emtel customer service center or the head office. Tariffs • Prepaid Services

Call Direction Emtel to Emtel Voice Call Emtel to Emtel Video Call Emtel to Fixed Land Line Emtel Voicemail Deposit Emtel Voicemail Retrieval

Per second tariff Rs 0.020 0.020 0.0575 0.020 Free

Emtel to other Mobile operators 0.065

Outgoing SMS SMS to Emtel

Tariff

Billing Pulse

Rs 0.60 per SMS Per SMS

SMS to other Networks Rs 0.60 per SMS Per SMS *Tariffs subject to change without notice

Planning and Policy

64

COST OF DOING BUSINESS

From

other

networks,

Emtel,

fixed

line

and

international.

Note: All incoming calls and SMS are free.

Postpaid Services

Private Peak Hrs Call Directions Billing Pulse Monthly Rental Emtel to Fixed Line Emtel to Emtel Emtel to networks Emtel to Emtel VOICEMAIL Rs/Min Rs/Min

Liberté Off Peak Peak Hrs Hrs

Business Off Peak Peak Hrs Hrs Rs/Sec 500 0.020 0.009 0.056 Off Peak Hrs Rs/Sec 500 0.012 0.009 0.056

/ Rs/Sec Rs/Sec 125 0.052 0.016 125 0.027 0.016 0.056

Rs/Sec Rs/Sec 140 0.052 0.008 0.056 140 0.027 0.008 0.056

OUTGOING VOICE CALL

other 0.056

OUTGOING VIDEO CALL 0.020 0.020 0.020 Rs/Min 0.020 Rs/Min 0.020 0.020

1st min 1st min (per sec (per sec thereafter) thereafter) 0.54 1.95 0.50 without 0.54 1.95 0.50 notice

Voice Mail Deposit Voice Mail Retrieval OUTGOING SMS *Tariffs

0.96 2

0.96 2 0.50 to

0.48 2 0.50

0.48 2 0.50 change

0.50 subject

Week Public Saturdays:

Days: Holidays Peak

Peak

Hours & Hours

from Sundays: from

08h00 Off 08h00

to

20h00. peaks.

to

16h00.

Note: All incoming calls & SMS are free.

Outgoing SMS to short codes might be charged at a premium rate.

Planning and Policy

65

COST OF DOING BUSINESS

7.4.2.3

MTML Mobile Services Tariffs/Min 80 cents Rs. 1.80 Rs. 2.70 Rs. 2.70 Rs. 3.60 Rs. 3.60 25 cents per message 50 cents per message

Calls MTML mobile to MTML mobile MTML Mobile to Other Mobile MTML Mobile to Other Fixed MTML Mobile to MTML Fixed MTML Mobile to Rodrigues Fixed MTML Mobile to Rodrigues Mobile SMS To MTML Phones To Other Phones

7.4.3

Internet Service Providers

7.4.3.1 Mauritius Telecom Mauritius Telecom provides internet services to both residential and business customers. • Residential Customers

Tariffs – ADSL Home Plans

ADSL Home plans monthly tariffs (exc. VAT)

256 3GB Rs 499

Home 512K* Rs 848 fair usage 512

monthly data usage allowance (GB) 3 excess usage charge download speed (Kbps) equipment included Emails hosting of personal web pages line conversion charges installation charges Rs 0.58/MB 256 USB Modem

5 emails addresses of 25 MB each 50 MB Rs 1,000 + VAT Rs 1,000 + VAT

Planning and Policy

66

All tariffs are VAT exclusive. VAT (Rs) Max.2 Emtel Broadband Connectivity Planning and Policy 67 .000 + 1.50/MB Email Addresses Hosting website Equipment (Modem) 5 emails of of capacity 25MB each of 50MB Free modem Buy modem type user@orange.4.000 = 2.048 256 8900 n/a Monthly Rental 800 exc.3.mu 10 emails of 100MB each 100MB capacity Contract period No minimum period of subscription Line 1.000 conversion fee + Installation fee Rs excl VAT) * Exclusive offer for small business that has a maximum of 2 MT fixed lines.024 256 5000 n/a ADSL Business 2M 2. • Business Customers Tariffs – ADSL PRO and ADSL Business Plans ADSL PRO 256K* Download (kbps) Upload (kbps) 256 128 ADSL PRO 512K* 512 128 1300 2500 ADSL Business 256K 256 128 1600 n/a ADSL Business 512K 512 128 2500 n/a ADSL Business 1M 1. chargeable amount (Rs) Usage Allowance 1600 3GB 5GB n/a n/a n/a n/a Excess Rs0.COST OF DOING BUSINESS ADSL Home plans contract period 256 3GB Home 512K* no minimum period of subscription * Subject to the Fair Usage Policy. 7.

3 MTML MTML Internet Express Tariff Monthly Fee Rs ** 399 749 1499 2499 Price for extra 100kb Rs ** 0.00 Hrs to 07.80 per MB Rs 0.plus VAT for all customers Planning and Policy 68 .22 MTML offers Internet Express Service through Dial-Up at the cheapest rates.4.22 0.plus VAT for all customers EVDO USB Card Purchase Price: Rs 3.00 Hrs – on all days): Fixed Monthly Charges: Monthly Rental for All (Residential/Commercial): Rs 80/Monthly Subscription Fee 9for Commercial Subscribers only): Rs 50/.950/.80 per MB Rs 0.COST OF DOING BUSINESS Cost of Modem: Rs 5400 + VAT Subscription 1 GB 2 GB 5 GB 10 GB 7.3.450/.22 0.00Hrs – on all days): Off Peak Hours (00.+ VAT.22 0. No 1 2 3 4 1 GB Plan 2 GB Plan 5 GB Plan 12 GB Plan Package Monthly Min Free Upload & Charges for additional uploads & downloads Rs 0. * No VAT on Monthly Rentals.80 per MB Rs 0. Pay as You USE Usage Charges (for all): (on per minute basis) (+ VAT applicable) [MTML Internet Access Charges only for Actual Usage] Peak Hours (07. MTML AZU Broadband Tariff SI. 299/549/1199/2000/- Download Volumes 1 GB 2 GB 5 GB 12 GB * VAT extra wherever applicable EVDO PCMCIA Card Purchase Price: Rs 3.80 per MB 29 cents per minute 25 cents per minute Charges Rs.00 Hrs to 00.

COST OF DOING BUSINESS Planning and Policy 69 .

branches of foreign banks and ten foreign owned banks incorporated locally.5 4.A) The Mauritius Commercial 1.1.5 Bank Ltd State Bank of Mauritius Mauritius Post and 3.25 4. Banks have subscribed to a Code of Banking Practice promising to act fairly and reasonably in all their dealings with customers.4 8.000 500 4.5 Cooperative Bank Bramer Bank The Hongkong and Shanghai Banking Corporation Indian Bank Ocean International 1.000 100 5.000 4. Banks are also required by the regulator to maintain high standards of conduct and management.1.1 Costs for opening an account Savings Account The various costs for the Savings Account are as follows: BANK MINIMUM DEPOSIT (RS) MINIMUM BALANCE (RS) INTEREST PAYABLE (% P.000 1. 8. five The banking sector in Mauritius comprises 19 banks.COST OF DOING BUSINESS Chapter 8: Cost of Financing 7 COST OF FINANCING These include four local banks.2 Current Account The minimum deposits for current accounts are as follows: BANK MINIMUM DEPOSIT (RS) INTEREST PAID (%) OTHER FEES Planning and Policy 70 .000 4.5 100 5.000 500 3.1 8.000 1.000 4. The five branches and ten foreign owned banks are all branches or subsidiaries of reputable international banks.

seabmu. For more information please visit the IOIB website http://www.2 Interest Rate for Lending The rates of interest charged by commercial banks depends on the Prime Lending Rate and the latter currently varies between 9.000 International Bank (IOIB) When making an application for a new bank account. Mauritius Mauritius and Bank South East Asian Bank Post Cooperative Ledger fee is charged every 6 months (end of 10.g.COST OF DOING BUSINESS The Mauritius 5. utility bill) 8.mu 8.ioib. and • A recent proof of address (e.mcb.000 0 1 – 50 entries.1.000 0 Folio charge 0.60 + VAT per transaction (Minimum Rs 50 + VAT) Half year service charge of Rs 100 + VAT for 3.000 0 May and November). For more information please visit the SEAB website (http://www.20% .000 0 Monthly service charge of Rs 30 + VAT will be applied if the average monthly credit balance fall below Rs 15.3 Supporting Documents Hongkong Shanghai 15.000 0 Ledger fee is payable (for more information.000 0 Ledger fee is charged every 6 months (end of June and December).10.com/) The and Banking Corporation Indian Ocean 5.intnet.25% Planning and Policy 71 . the following supporting document will be required: • National Identity Card. please visit the MCB website: Commercial Bank Ltd State Bank of (http://www.mu/) 10.

25 With Guarantee(>100.000) = 10.875-12.125-10.000) = 13.125 With Guarantee = 16.25 Mauritius Post and Cooperative Bank TYPE OF LOAN Housing Loan Personal Loan Educational Loan INTEREST CHARGED (%) 9.75 Unsecured(50.00-14.000-200.3 Loans The different loans offered by the banks are as follows: Mauritius Commercial Bank TYPE OF LOAN Housing Loan Personal Loan INTEREST CHARGED (%) 9.875 Without Guarantee = 11.25-10.5 The Hongkong and Shanghai Banking Corporation Ltd TYPE OF LOAN Housing Loan Personal Loan INTEREST CHARGED (%) 5.55 8.4 Transfer of Money The different methods available to transfer money are as follows: • Bank draft. and • Electronic transfer Planning and Policy 72 .5 Educational Loan Secured (>=200.99 (Fixed First Year for 2010) >=12.675 State Bank of Mauritius TYPE OF LOAN Housing Loan Personal Loan INTEREST CHARGED (%) 8.75 As from 14.125 Educational Loan 10.00 Without Guarantee = 15.25 10.000) = 12.COST OF DOING BUSINESS 8.

COST OF DOING BUSINESS 8. Note: The currency exchanged rate used for the cost conversion is 1US$: MUR 34. leasing companies and other financial institutions. set at 8. The rates of interest charged by commercial banks depend on the Prime Lending Rate (PLR). depending on the commercial bank’s lending policy and the nature of the collateral security offered by the company.09 (as at June 2010).4.05% to 9. Funds may also be borrowed in foreign currencies and the rates charged would be close to the LIBOR rate.00% (as at Dec 2009). namely commercial banks. The PLR currently varies from 8.1 Financial Charges There are various sources of finance for setting up operations in Mauritius. There is also a slight variation between the PLR of the different commercial banks. Planning and Policy 73 . which in turn depends on the Repo Rate. The rate of interest charged for loan and advances from commercial banks may vary.125% per annum.

COST OF DOING BUSINESS

Chapter 9: Cross border trade

8

CUSTOMS, IMPORT AND EXPORT

9.1

Customs declarations

To enter goods in Mauritius, i.e. for importation of goods, an electronic Customs Declaration must be processed. The submission of an electronic declaration can be done by customs broker. The customs broker requires a software licence from the Mauritius Network Services which costs Rs 40,000 for a 5 user licence. Service charges for submission of electronic declarations are as follows: Subscription per account (1 mailbox) Rs 100/month; Subscription for additional mailbox Rs 50/month Receipt/Delivery Notification; Rs 1 per notification EDI Transmission charges (local); Rs 3/KB Service charges; Rs 140 per Import BOE/11 items; Rs 70 per export BOE/11 items; Rs 50 per post entry.

If you seek the services of a Freight Forwarding Company, the average cost for submission and processing of electronic declarations varies from Rs 500 to Rs 800.

9.1.1

Import Documentation

Mauritius has a liberalised import sector, which enables almost all types of goods to be brought into the country, some of which may require special permits or certificates. Nature of Import Procedures Documents preparation Customs clearance and technical control Ports and terminal handling Inland transportation and handling Total Duration (days) 11 2 2 1 16 US$ Cost 382 85 110 100 677

Planning and Policy

74

COST OF DOING BUSINESS

(Source: Doing Business Report 2009) 9.1.2 Exporting Goods

Although exports of almost all items can be conducted freely, there exist a few controlled items for which export permits are required prior to effecting exports.

Nature of Export Procedures Documents preparation Customs clearance and technical control Ports and terminal handling Inland transportation and handling Total (Source: Doing Business Report 2009) 9.2 Warehousing charges

Duration (days) 12 1 2 2 17

US$ Cost 375 150 100 100 725

The indicative rent cost warehousing is as follows:

TYPE Dry Warehousing Cold warehousing Processing units (Freeport)

PRICE (Rs) 10 per m³ per day 45 per ton per day $7-$8 per m²

9.2.1

Vessel Tariffs

Item

Service

Per 100 GT or Part US$ thereof

1.0 1.1

Port Dues Every vessel entering the outer port per entry

US $ 4.50

Planning and Policy

75

COST OF DOING BUSINESS

1.2 1.3

Minimum Charge Transhipment vessels calling Port Louis, per call:-

20.00

30% discount if unloaded between 100and up to 150 TEUs of transhipment 40% discount if unloaded in excess of 150 TEUs of transhipment 2.0 2.1 Prolonged Harbour Dues Vessels remaining in port beyond 3 months US $ 5.00

Per month or part thereof 2.2 3.0 3.1 Minimum charge Pilotage Vessels entering berthing, unberthing or leaving the port or outer port of Port Per pilotage service inwards or outwards 3.2 3.3 Per pilotage service from sea to outer port only For moving a vessel from berth to another or to re-berth at the same berth 3.4 4.0 Minimum fee for a service or movement Tug Service For tug assisting vessels (other than fishing vessels) for berthing, unberthing or moving from berth to berth or for anchoring:4.1 4.2 4.3 Per occasion Minimum charge per occasion Minimum charge for vessels, other than locally registered vessels, not exceeding 6,000 GT per occasion For assistance by tugs assisting fishing vessels for berthing, unberthing, or moving from berth to berth or for anchoring:4.4 4.5 4.6 Per occasion Minimum charge per occasion For towage of vessels without own power within the limits of the port or outer port per tug used per hour or part thereof 4.7 For assisting stranded vessels within the limits of port or outer port - per day or part thereof 4.8 For standing by as a safety measure when dangerous goods are being loaded or unloaded per tug per hour or part thereof 4.9 Transhipment US $ 30.00 1,080.00 13.75 340.00 45.00 13.75 960.00 480.00 30.00 US $ 3.00 3.00 Louis:50.00 US $ 3.00

Planning and Policy

76

12 5.000.00 Minimum charge 9. except in circumstances of force majeure as described below:(a) strike (b) act of God (c) riots (d) bad weather (ii) Liner vessels (cargo/container) spending 8 hours or less in the port would be charged for one day only 5.3 5.000 tons Dockage Vessel anchoring mooring or berthed at an alongside berth:Per day or part thereof Minimum charge (i) Where the port cannot provide a berth to liner vessels (cargo/container) for a period of 24 hours or more.000.2 A vessel including fishing vessel berthed at the Fish port does not leave her berth 2 hours after having completed loading and unloading operations: Per day or part thereof 7. per call Additional discount may be considered for large transhipment exchanges In addition to the above discounts. per tug.00 US $ 400.50 7. guaranteed berthing priority may be considered Assisting grounded vessels.50 75. not for loading and discharging Per cargo day except or passenger part vessels: thereof 5.00 50.50 Minimum charge 5.4 After the 6th day.1 Vessels less than 200 tons Vessels greater than 200 tons but not exceeding 2.00 US $ 4.2.COST OF DOING BUSINESS Vessels calling at Port Louis to unload between 100 and up to 150 TEUs of transhipment cargo will be given a 30% discount.00 8.11 4.000tons Vessels greater than 2.2 Cargo Tariffs Planning and Policy 77 .10 4. per hour 4.50 75.00 2. dockage would not be charged for that period.0 5. per call Vessels calling at Port Louis to unload more than 150 TEUs of transhipment cargo will be given a 40% discount. per day or part thereof Per vessel berthed alongside an Authority's quay.

48 Per ton of dry bulk or part thereof US$ 6.4 Coal.2 6.4 Non-containerised cargo General cargo .per ton or part thereof Rice per ton or part thereof Cattle.4.00 11.2.00 6.3.per ton or part thereof US $ 2.1 6.5 Salted and frozen fish .10 1. Fertilizer.7 Full containers Empty Containers 50.6 6.00 US $ 2.4.08 1.COST OF DOING BUSINESS Item 6.00 1. US $ 6. sheep.1 6. sundry packages including crates of fowls or other cargo .Services Per ton of bulk cargo or part thereof pumped through pipelines Dry Bulk Cargo Quayage .3 Pipeline Dues .2 Full containers Empty containers Freeport .44 2.00 6. Maize.4.Containerised Cargo 1.00 38.1.Services US $ 1.1 6.1 6.1.1.Non-containerised cargo 27.3.1.00 1.00 22.3.1 6.00 19.3 6. pigs.1.15 Per TEU or US$ less More than 1 TEU US$ 6.1.3 General cargo : breakbulk or palletised per ton gross or part thereof 6.0 Cargo Dues Quay Fees Cargo other than transhipment cargo passing over the Authority's quay for discharge/ loading or loaded/discharged overside a vessel berthed at an Authority's quay. turtles and other livestock .08 Per TEU or US$ less More than 1 TEU US$ 6.1.2 6.00 54. Soya Sugar (through Bulk Sugar Terminal) Wheat Freeport .00 100.00 6.3 6.per ton or part thereof Quay Fees -Containerised Cargo 1.per head Personal effects.5 Transhipment - Services (Containerised) Per TEU or less More than 1 TEU US$ (for transhipment cargo arriving by sea) Planning and Policy 78 .2 6. goats.

5.2.6 6.COST OF DOING BUSINESS US$ 6.2.5.00 2.00 22.1 Container Tariffs Stevedore Charges Service US$ Handling (Ship to ondock storage area or vice versa) Laden container Per TEU or less 74 More than 1 TEU Empty container Per TEU or less 148 43 More than 1 TEU 82 Transhipment Laden container Per TEU or less 48.00 Per Ton 54.1 6.5 6.00 2.5.3 Detailed Cargo Handling Fees 2.00 or part thereof US$ 6.5.7 General cargo: breakbulk or palletised Bulk cargo Frozen transhipment fish into container/ship Frozen fish discharged in cold storage Vehicles 9.3 6.4 6.2 Full containers Empty containers Services (non-Containerised) 27.5.00 Cargo Handling Corporation Limited (CHCL) is responsible for handling all cargo transiting through Port Louis Harbour from ships to consignees and vice-versa.5.5.00 1.00 11.3. The CHCL is a full fledged cargo operator working under a concession contract with the Mauritius Ports Authority (MPA).00 2. 9.0 Planning and Policy 79 .

000 TEUs over 10.000 to 20.0 48.COST OF DOING BUSINESS More than 1 TEU Empty container Per TEU or less 96.000 TEUs 96.000 TEUs over 50.0 5% 10% 20% 23% 25% 30% Charges for containers handled at the Multipurpose Terminal are exclusive of lashing and unlashing charges Out of Gauge Containers Additional charge when special gears are required Additional charge when special gears and additional labour are required US$ 20% 35% Shifting / Restow Laden container Per TEU or less 90 More than 1 TEU Empty container Per TEU or less 180 35 More than 1 TEU Out of gauge container Per TEU or less 70 100 Planning and Policy 80 .0 More than 1 TEU Discount: over 1.000 to 50.000 to 10.000 TEUs over 70.000 to 70.000 TEUs over 20.000 TEUs over 100.000 to 100.

10 0 More TEU Laden container (export) Per less than 1 4.20 0 TEU or 1.COST OF DOING BUSINESS More than 1 TEU Shifting via the quay is twice the normal rate 195 Hatchcover per movement (at MCT) 83 Shore Charges Service Rs Receiving / Delivery Laden container (import) Per less TEU or 2.20 0 TEU or 2.10 0 More TEU Empty container Per less than 1 4.07 0 More TEU than 1 2.00 0 Out of gauge Containers Additional charge when special gears are required Additional charge when special gears and additional labour are required 20% 35% Planning and Policy 81 .

60 0 Planning and Policy 82 .90 0 Shut out containers Laden container Per less TEU or 1.80 0 More TEU Empty container Per less More TEU Note: Shut out containers remaining in the port (with the exception of large consignments of empties) will be subjected to the shifting fee at 2.13 below) than 1 3.COST OF DOING BUSINESS Freeport Freeport laden (import) Per less TEU or 950 More TEU Freeport laden (export) Per less than 1 1.60 0 TEU or 975 than 1 1830 Transfer of container from / to terminals subject to availability of resources Laden container Per less TEU or 1.90 0 TEU or 950 More TEU than 1 1.80 0 More TEU than 1 3.

83 0 Transhipment containers: Laden container Per Box Empty container Per Box US$ 24 18 Shifting. per movement For port user's convenience Per less More TEU To unclaimed area / restacking charges Per less TEU or 1.60 0 than 1 850 TEU or 425 More TEU than 1 3.2 General Cargo Tariffs Handling Charges Services LANDING/LOADING US$ per mt/M 3 Stevedore charges Bagged foodstuff (per tonne .COST OF DOING BUSINESS Empty container Per less TEU or 975 More TEU than 1 1.10 Planning and Policy 83 .3.20 0 9.bags of less than 50 kg) 6.2.

60 Other Cargo 7.Sheep. steel work.Sheep. timber per tonne 250 Other Cargo per tonne 190 Heavy Lifts (>3 Metric tons) 190 Fowls.70 Bullocks/cattle (per head) 2.60 Heavy Lifts (>3 Metric tons) 8. timber 8.70 Livestock .60 Fowls. pigs in crates/baskets (per crate/basket) 35 Livestock .COST OF DOING BUSINESS Billets.80 Horse Boxes (loaded or empty) (per box) 27. goats and pigs (per head) 41 Bullocks/cattle (per head) 47 Horse Boxes (loaded or empty) per box 660 Planning and Policy 84 .00 Rs per mt/M 3 Shore charges Bagged foodstuff per tonne (bags of less than 50 kg) 118 Billets. steel work. goats and pigs (per head) 1. pigs in crates/baskets (per crate/basket) 1.

3.4 Freeport Charges A rebate of 50% on shore charges apply Rs Removal and shifting Removal (to auction area) or shifting or removing cargo out of transit shed or open storage area per ton or part thereof 59.00 Exceeding 40 metric tons.00 173. heavy vehicle & chassis truck Ro/Ro Planning and Policy 85 .3 Service Stevedore charges Passenger car Vehicles US$ per unit Ro/Ro Lo/Lo 107. van & pickup Ro/Ro Lo/Lo 132.2.00 83. heavy lifts) at the Mauritius Container Terminal Not exceeding 40 metric tons. per metric ton or part thereof 24.0 US$ Other Non-containerised cargo (i. lorry.00 Station wagon. per metric ton or part thereof 36.00 9.00 157.e.COST OF DOING BUSINESS US$ Transhipment Breakbulk or palletised Composit e per mt/M3 rate 10.00 Bus.

420 3.0 61.0 104.0 65. van & pickup Ro/Ro Lo/Lo Bus.0 Roro to 99. van & pickup .COST OF DOING BUSINESS Lo/Lo Service Shore charges Passenger car Ro/Ro Lo/Lo Station wagon. lorry.270 Composite US$ rate Transhipment handling charges Passenger car .100 Rs per unit 190. lorry. heavy vehicle & chassis truck Ro/Ro Lo/Lo Service 3.0 90.0 Service Freeport Rs per unit Planning and Policy 86 .0 Per unit Per unit Per unit 41.per unit Ro/Ro Lo/Lo from Lolo Vehicles for export in containers: Imported RoRo cars Imported RoRo wagon.0 Roro to 76.270 2.0 35.0 Roro to 47.0 54.0 109.per unit Ro/Ro Lo/Lo from Lolo Station wagon. lorry.per unit Ro/Ro Lo/Lo from Lolo Bus.920 5.720 3.0 83. heavy vehicle & chassis truck . van & pickup Imported RoRo bus.0 89. havy vehicle & chassis truck Export containers Container stuffing charge Per TEU Per unit 32.00 2.

COST OF DOING BUSINESS Shore charges Ro/Ro Lo/Lo 800.5 Labour outside normal hours Transhipment fish Charge per hour or part thereof 15.0 Fish (others) Per ton 60.0 US$ Transhipment (normal quay) Per ton 2.0 Labour outside normal hours Local fish Charge per hour 380.4 Fish Service Handling Charges Fish (local consumption) Charge per ton or part thereof Rs 95.3.3 Service Levy fee White fish for local consumption Per ton 30.2.0 950.0 9.40 Transhipment (private quay) Per ton Rs Planning and Policy 87 .0 Service Transhipment handling charges Charge per ton or part thereof US$ 2.

03 Equipment and labour (uniloader drivers) Per driver per eight hour shift or part thereof 24. per ton or part thereof .60 9. per ton or part thereof 3.2.3 Minimum charge per gang per 8-hour shift 600.875. *per gang per 12 hr shift 1.Sundays/Public Holidays (2nd & 3rd shifts): Per gang 1.5 Bulk Cargo Handling Charges Service US$ Handling by grabs Bulk cargo including fertiliser.3.COST OF DOING BUSINESS 0.0 Planning and Policy 88 .0 Uniloader per hour or part thereof 17 Extended shift .0 Note: The above rates exclude trimming Charges for trimmers will be as section 7.3 Minimum charge per gang per 8-hour shift 600.0 Handling by pneumatic pump Maize cargo.

COST OF DOING BUSINESS 9. Public holidays) 2.8 9.7 Extended Hours Service MAURITIUS CONTAINER TERMINAL Saturdays/eve of public holidays (3rd shift) and Sundays/ public holidays (2nd shift): First crane US$ 3. only when considered necessary by the CHCL Service Per gang (Shore or Stevedore) per shift or part thereof Per employee: Operator Superior Grade per shift or part thereof Port Workers Superior Grade per shift or part thereof Port Worker per shift or part thereof US$ 250.2.130.0 Per additional crane 2.6 17 14. Saturdays.540.0 Planning and Policy 89 .0 21.2.950.0 Sundays/ public holidays (3rd shift): First crane per shift or part thereof Per additional crane per shift or part thereof Meal breaks (Weekdays.360.3.0 4.6 Extra Men (Or Gangs) Extra men or gangs will be provided at the request of the ship. Sundays.3.

8 Labour Stand-By If.0 MULTI PURPOSE TERMINAL Saturdays .e. waiting for delayed vessel. awaiting delayed containers.0 9.3. breakdown of ships' gears and acts of God) the vessels will be charged stand-by charges for all gangs (stevedore or shore) and other workers as follows: Service Per gang Per hour or part thereof Per any individual worker Per hour or part thereof US$ 41.3. gangs or individual workers are turned out and made to stand-by (i.0 Meal breaks (Weekdays.2.770.2nd and 3rd shifts Per gang 1.0 9.2.360.0 5.0 Sundays/ public holidays (2nd and 3rd shifts): Per gang 2. Saturdays.9 Waiting Time Waiting time on account of Vessel Operator of late arrival of vessel or late delivery of ship documents Planning and Policy 90 . for any reason. Public holidays) Per gang 177. through no fault of the CHCL.COST OF DOING BUSINESS Per crane per hour 354. Sundays.

0 Reissuing of Documents per document (e.COST OF DOING BUSINESS Service Per crane including labour Per hour or part thereof US$ 236. Gate Pass) 200.0 715.220.3.0 9.10 Other Services Service Rs Use of Weighbridge per weighing 200.0 exceeding 10 tons up to 25 tons Per hour or part thereof Minimum charge 2.0 Service US$ Hire of equipment Gantry Crane at the Mauritius Container Terminal Per hour or part thereof 354.0 exceeding 25 tons up Per hour or part thereof Minimum charge 2.0 Rs Forklift with capacity: up to 10 tons Per hour or part thereof Minimum charge 1.0 306.850.2.480.g.0 Planning and Policy 91 .

220. following the date of completion of discharge of the import containers from the vessel.0 More than 1 TEU 9.COST OF DOING BUSINESS 9.3.from 07 00 to 19 00 & from 19 00 to 07 00 Per TEU or less 14.0 Conditions No storage fee shall be levied in respect of : A.850.0 Note : The minimum charge shall be paid in advance Service US$ 715.0 3060 Reefer and ventilated units: Reefer power and monitoring per half day or part thereof (including thermal coupling/uncoupling and reading) per service .0 Towing Tractor with capacity : not exceeding 10 tons Per hour or part thereof Minimum charge 1.900.2.11 Storage Charges .Containers 28.0 306. other than Sundays and public holidays.0 Trailer : not exceeding 10 tons Per hour or part thereof Minimum charge 1.0 exceeding 10 tons Per hour or part thereof Minimum charge 2.850. Import containers for 5 days. Planning and Policy 92 .0 715.0 exceeding 10 tons Per hour or part thereof Minimum charge 2.220.

in case the container is not loaded. 10 days for import sugar containers. Service (after free storage period) US$ Storage in Container Yard (including dangerous and shut out normal containers) per laden container. Transhipment empty containers for 10 consecutive days following the date of discharge from carrying vessel. Export containers for 5 days. E. Transhipment full containers for 14 consecutive days following the date of completion of discharge from the carrying vessel. D.COST OF DOING BUSINESS B. Note 1: Shut-out containers will not carry forward any balance of free storage period Note 2: The above regulations do not apply to the storage of reefer containers and dangerous goods containers Storage charges for import hazardous containers are applicable on the day of the discharge of the containers if not removed on the same day Storage charges for import reefer containers are applicable following the day of discharge of the containers if not removed on the same day Storage charges for export reefer containers are applicable from the date of receipt up to the eve of the date of shipment. prior to the date of arrival of the carrying vessel at berth. F. No free days for reefer containers and hazardous. C. per day or part thereof : From 1st day after expiry period up to 4th day Per TEU or less Planning and Policy 93 . Shut-out containers for 3 days. other than Sundays and public holidays. following the date of completion of loading of the vessel. Valid for first shut-out operation only. other than Sundays and public holidays. Storage charges will be applicable as from the day of receipt. Dangerous cargo containers will be received on the day of loading only.

per day or part thereof : first 10 days Per TEU or less More than 1 TEU after 10th day but not after 15 days Per TEU or less More than 1 TEU exceeding 15 days Per TEU or less More than 1 TEU 9. per day or part thereof : From 1st day after expiry period up to 4th day Per TEU or less More than 1 TEU From 5th day to 9th day Per TEU or less More than 1 TEU From 10th day Per TEU or less More than 1 TEU 4 8 6 12 8 16 22.3 More than 1 TEU From 5th day to 9th day Per TEU or less More than 1 TEU From 10th day Per TEU or less More than 1 TEU per empty container.0 18.5 15.5 5 8 6 12 4 Reefer Containers per laden container.0 12.0 Planning and Policy 94 . per day or part thereof : From 1st day after expiry period up to 7th day Per TEU or less More than 1 TEU From 8th day to 14th day Per TEU or less More than 1 TEU per empty container.0 36.0 24.0 30.COST OF DOING BUSINESS 11. per day or part thereof : From 1st day after expiry period up to 6th day Per TEU or less More than 1 TEU From 7th day Per TEU or less More than 1 TEU 2 3.8 2.5 45 Transhipment Containers per laden container.0 22.0 18.

Cargo intended for export.0 340. Transhipment general cargo for 14 consecutive days following the date of completion of discharge of general cargo from the carrying vessel. Import cargo for 5 days. C.3 22.COST OF DOING BUSINESS Service (after free storage period) Sugar containers Import sugar containers after 10th day Per TEU or less More than 1 TEU Export sugar containers after 5th day Per TEU or less More than 1 TEU after 5th day. B.0 200.0 400. per day or part thereof Per ton or part thereof 39.0 Planning and Policy 95 . prior to the date of arrival of the carrying vessel at berth. Service Rs Cargo other than Transhipment After free storage period.6 Rs 170.2. for 5 days. other than Sundays and public holidays. additional Lift On/Lift Off charges applicable Per TEU or less More than 1 TEU US$ 11.3.12 Storage Charges – General Cargo Conditions No storage fee shall be levied in respect of : A.0 9. following the date of completion of discharge of the import cargo from the vessel. other than Sundays and public holidays.

for 5 days. other than Sundays and public holidays prior to the date of arrival of the carrying vessel at berth Services Rs STORAGE IN YARD Passenger car From 1st day after expiry period up to 4th day per day per unit 390. following the date of completion of discharge from the vessel.0 Station wagon.Vehicles Import Vehicles : No storage fee shall be levied.0 From 5th day per day per unit 2.0 From 5th day per day per unit 750.13 Storage Charges .750.COST OF DOING BUSINESS US$ Transhipment Cargo After free storage period.0 Planning and Policy 96 . other than Sundays and public holidays. lorry From 1st day after expiry period up to 4th day per day per unit 2310.8 9.0 Bus. for 5 days.0 From 5th day per day per unit 475.3. per day or part thereof (US$) Per ton or part thereof 1.2. Export Vehicles : No storage fee shall be levied. van & pickup From 1st day after expiry period up to 4th day per day per unit 640.

2.COST OF DOING BUSINESS Heavy vehicles & chassis truck From 1st day after expiry period up to 4th day per day per ton or part thereof From 5th day per day per ton or part thereof 55. following the date of completion of discharge from the vessel.0 46.3. From 1st day after expiry period up to 7th day Per TEU or less 4 More than 1 TEU From 8th day Per TEU or less 8 6 More than 1 TEU 12 9.3.15 Empty Container Depot Services US$ Planning and Policy 97 . for 14 consecutive days. From 1st day after expiry period up to 7th day per day per ton or part thereof From 8th day per day per ton or part thereof 2. for 14 consecutive days.8 Storage in Yard for Transhipment Vehicles in Containers per laden container. following the date of completion of stuffing of containers by CHCL.2.1 1.0 9.14 Storage Charges – Transhipment Vehicles Services US$ Storage in Yard for Transhipment Vehicles No storage fee shall be levied. per day or part thereof: No storage fee shall be levied.

6 Per empty container.0 Per empty container Services Delivery of container more than 1 TEU 28.8 Minimum charge.m. per hour 18. for 4 hrs or less 75.0 Sunday/Public Holiday.0 Transport 6. per hour 11.0 US$ Saturdays after 3 p.5 Minimum charge.COST OF DOING BUSINESS Storage in Yard Per empty container. per day Services Transfer to/from road vehicles more than 1 TEU 0.9 Rs Per empty container Per TEU or less 100.0 Per empty container Transfer to/from terminals (MCT & MPT) more than 1 TEU 200.0 (Source: MAERSK LINE) Planning and Policy 98 . per day Per TEU or less 0.0 Transport 6.0 US$ Per empty container Per TEU or less 14. for 4 hrs or less 46.

Price indices for property (MUR) per toise Location Pereybere Trou aux Biches Baie du Tombeau Pointe aux Sables Albion Flic en Flac Tamarin / Riviere Noire Souillac / Gris Gris Belle Mare Flacq Port Louis Coromandel Beau Bassin Roches Brunes Rose Hill Quatre Bornes Phoenix Vacoas Curepipe / Floreal 2007 10000-20000 10000-19000 6000-11000 6000-9000 7000-12000 9000-21000 7500-17000 5000-10000 8500-17000 7000-12000 20000-40000 9000-17000 11000-23000 10000-15000 10000-22000 12000-23000 8000-16000 9000-18000 9000-20000 Planning and Policy 99 .000 per Acre to USD 300.1 Cost of Land Land price could vary from the range of USD 40.COST OF DOING BUSINESS Chapter 10: Property 10.000 per Acre depending on the location and also on the infrastructure availability.

Service Standard Business Plan Fees Rs 350.000 – subject to a minimum charge of Rs 1.000 1% on the next Rs 500. discharge or acquittance • • • • 1% on the first Rs 100.2 Service providers The table below shows the fees charged by service providers.000 1½% on the next Rs 250.000 1½% on the next Rs 500.000 – 60.000 – 30.000 -25.000 ½% on the remainder Any deed of release.000 ¼% on the remainder Any deed of partition • • • • 2% on the first Rs 100.000 ½% on the next Rs 500.000 US$ 40.000 US$ The indicative fees charged for the following services are listed in the table below.000 US$ 15.000 to Rs Planning and Policy 100 .COST OF DOING BUSINESS 10.000.000 ¾% on the next Rs 250.000 ½% on the remainder Environmental Impact Assessment Consultant Social Needs Analysis Consultant Property consultant 25. Service Providers Charges Real Estate Agents Architects fees Engineer fees Notary fees 1-2 % commission on the value of the property 1-2 % cost of project 1% cost of project • • • • 2% on the first Rs 250.000 1% on the next Rs 1.

1.86 50 142 222 322 375 75 85 Planning and Policy 101 .000 to Rs 1.000 Rs 100.000.COST OF DOING BUSINESS 500.000 Business Plan for an IRS project Rs.000 USD 20. CWA/CEB clearance.30 646.Tensile: 8mm 10mm 12mm 16 mm Pine Planks 5"/ 6" x1" (Coffrage) Eucalyptus Rondin 15' height UNIT 50 kg pkt ton ton pc 18ft bar 30ft bar 30ft bar 30ft bar 30ft bar 9’’/6 pc Rs 162.000 Preparation of accounts and financial statements USD month Project facilitation fees for an IRS project and the like (application for land conversion permit.000 per Rs 2 million 7000 per 15. follow-up BOI and other permits) Application for OP Company Secretary USD 1.30 18.500.000 Company formation Acquisition of property for business purposes Preparation of a valuation report Auditing fees USD 1.000 Rs 24.000 – annum Submission of tax returns USD 800 for corporate USD 400 for individual 10.80 570.000 Rs 100.3 Cost of Construction Materials The average price of construction materials is as follows (as at June 2008): ITEMS Cement Washed RockSand Beton Washed RockSand crepi Concrete Block 150mm ( 6" ) Iron bar:6mm(1/4") H.

the windfall gain/loss of the petroleum companies and petrol stations.F price for gasoline. the price of petrol effective as from 3 June 2010 is as follows: MUR/Litre MOGAS(Motor Gasoline) – Essence Gas Oil – Diesel Fuel Oil 46.70 17.I.8808 Planning and Policy 102 .72 323 750 1265 pc pc pc pc pc 55 75 38 10 7500 10. diesel and fuel oil.50 15 450 879. the exchange rate of US dollar to the Mauritian rupee. Factors taken into consideration to calculate the price of petrol each month are: fluctuation of the C.4 Cost of Petrol The cost of petrol in Mauritius is determined by the State Trading Corporation at the beginning of each month. As per the APM. through the Automatic Pricing Mechanism.COST OF DOING BUSINESS Plywood ordinary 8’x4'x4mm Ceramic Tile Plain White (6" x 6") Glass Pane Clear :1/8" (3mm) Paint:Emulsion Gloss Pipes PVC 2" 3" 4" PVC Fittings: Tee 50mm Adaptor Wc 110mm Elbow 110mm Fastening clip 50mm Water tank(cylinder) 1000 L 50mm 75mm 110mm sheet pc sq ft 5 lt 5 lt 20ft bar 20ft bar 20ft bar 215 6.35 39.

self-employed or professional to. Work Permit & Residence Permit 11. The eligibility criteria are as follows: The proposed business activity should generate an annual turnover exceeding Investor MUR 4 million + initial investment of $100. which is a combination of a work and residence permit.000. Professional • • Contract of 2 years or less: Rs. Occupation Permit Fees: Investor and Self-employed (validity of permit 3 yrs): Rs.000.6. Contract of more than 2 years and less than or 3 years: Rs. allows an eligible investor.10. 000. 000.COST OF DOING BUSINESS Chapter 11: Occupation Permit. A bank guarantee will be accepted only if issued by a local Planning and Policy 103 .000 The annual income fro the proposed business activity should exceed MUR Self-employed 600. Cash payment is not accepted. Bank Guarantee: • For Investor and Self-Employed: A bank guarantee of MRU 50. in a more expeditious manner.000.1 Occupation Permits An occupation. The basic monthly salary of a professional under a contract of employment Professional should exceed MUR 75. Payment: • • Payment must be made by a bank cheque drawn to the order of the Government of Mauritius.000 + initial investment of $35. 10.000 made in favour of Government of Mauritius. work and live in Mauritius.

Processing of applications for work permits There are 2 channels for processing of applications:   o The recruitment of expatriates in bulk Individual applications Bulk Recruitment of expatriates process Employer seeks permission in principle by way of letter Inspection is carried out Application and Inspection Report is then referred to Work Permit Committee Ministry issues a letter of intent specifying the time limit to undertake the recruitment exercise When recruitment exercise is completed then individual applications for work permits is submitted by employer Planning and Policy 104 . support or the repatriation of the holder of the occupation permit to his/her/ country of origin/residence on termination of the contract of employment or for any other reason whatsoever. Undertaking • For Professional: An undertaking by the employer. Work permits are issued by the employment division of the Ministry of Labour. but who wish to work in Mauritius should apply for a work permit and a residence permit. Industrial Relations and Employment and at the same time a Residence Permit is to be sought by the applicant. An employer based in Mauritius should apply for a work permit in respect of an expatriate who will be employed to do a specific job for the employer on a full-time basis.COST OF DOING BUSINESS bank or the local branch of an overseas bank. For information on bank guarantee. The employer of the professional should submit a signed undertaking (as set out in section 5 of the application form) that he/she will meet any expense or charge likely to be incurred for the maintenance.2 Work Permits Prospective applicants who do not meet the criteria to apply for an occupation permit. please contact any local bank (list available at BOI and on our website). 11.

2.000 per year 15. Vetted contract Application not accepted if on tourist visa 11.000 for first five years and Rs 10.000 per term or any part thereof Stipendiary Stewards employed for a first and second racing season Stipendiary Stewards employed for a third or 50.1 Work Permit Fees The Work Permit fees are as follows: Fees Payable Fees payable on recruitment of foreign labour:  Application fees of Rs 500 for each individual application  Work Permit fee in the EPZ sector: Rs 1. and Jockeys Criteria to approve / turn down an application Skills.000 per racing season or any part thereof Planning and Policy 105 .000 thereafter  Bank guarantee representing cost of return air ticket to country of origin in respect of each expatriate.COST OF DOING BUSINESS o Individual applications Individual applications submitted to the Work Permit Committee for a recommendation Exception: Religious.000 per racing season or any part thereof 100. Other work permit fees:- WORK PERMIT IN RELATION TO Gaming Gaming or other similar activity Horse Racing Jockeys riding horses in training work and in races Jockeys riding horses in training work in races for a second or subsequent racing season FEES (RS) 50.000 per term or any part thereof 30. Freeport. qualifications and experience. Age Number of local workers employed Health and fire clearance for dormitories Effort made by the company to recruit local labour Compliance with the provisions of the law. Offshore. Shows.

2 Statutory Deposits In accordance with the Non-Citizens (Employment Restriction) Act 1973. 000 per year (6 year and thereafter) Construction Employment by any construction firm or contractor who has been awarded a contract by the NHDC for the construction of housing units for the lower income group ICT Information and Communication Technology 1. 10.000 per year (1 to 5 year).000 per year (6 year and thereafter) and 3 year). in respect of a non-citizen from the following countries are as hereunder: COUNTRY Canada or USA EEC Countries New Zealand.000 40. Australia and China FEES (RS.COST OF DOING BUSINESS subsequent racing season Professional Entertainers Professional entertainers for performance in group or in solo Manufacturing Industry Employment in any manufacturing industry 1. 10.000 per year (1 . 10.) 62. 15. 10.2. 2 (4 th st nd rd st th th st nd rd th st th th st th th 15.000 per year (1 to 5 year).000 per performer per month or part thereof of a month FEES (RS) 1.000 Planning and Policy 106 .000 per year (6 year and thereafter) WORK PERMIT IN RELATION TO Hotels and Restaurants Employment in any hotel or restaurant 1.000 per year (4 th and 5 year). deposit with effect from 1 August.2 th and 3 year). 15.000 per year (1 .000 35.000 per year th and 5 th year).000 per year (6 year and thereafter) 11. 200l. 10.000 per year (6 year and thereafter) Others Any other employment 5. and the Non-Citizen (Work Permits) (Deposits) Regulations 1994.000 per year (1 to 5 year).

South Africa and Bangladesh Seychelles and Comoros Island Malagasy Republic Reunion Island 30.000 27.000 7. Sri Lanka.000 3.500 7.500 A sum equivalent to the cost of an outward economy class air ticket from Mauritius to that other country Any other country Planning and Policy 107 . Malaysia. Hong Kong and Indonesia Singapore. Taiwan.COST OF DOING BUSINESS Japan. Pakistan.000 15. Thailand and Philippines India.

00 12.00 27.1.00 14.COST OF DOING BUSINESS Chapter 12: Cost of Living 12.00 17.00 29.1.00 12.00 15.00 13.1 Cost of Transport The following table lists the bus tariffs for specific routes.00 14.00 14.00 26.00 14.00 32.2 Taxi Rates: From Curepipe Vacoas Quatre-Bornes Rose-Hill Centre de Flacq Riv du Rempart Goodlands Grand Baie Mahebourg Flic en Flac Chemin Grenier Souillac Airport Airport Airport To Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port Louis Quatre Bornes Curepipe Rates (Rs) 450 400 350 300 500 450 450 450 1000 500 1000 900 900 750 600 Planning and Policy 108 .00 14.00 14.00 26.00 13. 12.00 13.00 26.00 15.00 29.00 19.00 Child (Rs) 13.00 13.00 13.00 14.00 26.00 26.00 24.00 15.00 17.1 Bus Tariffs: From Curepipe Vacoas Quatre-Bornes Rose-Hill Centre de Flacq Riv du Rempart Goodlands Grand Baie Mahebourg Flic en Flac Chemin Grenier Souillac To Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Port-Louis Adult (Rs) 26.00 24.00 17.00 13.00 Student (Rs) 14.00 13.

000 per month Rs 20.000 annually Lycee Labourdonnais 12. Primary: Rs 55. Chinese chow mien and the delicate French patisseries.000 annually Lycee: Rs 69.900 per month for Mauritian Rs 11. 550 per month Form 6: 13.000 annually College: Rs 64.COST OF DOING BUSINESS 12.000 Form 1 – Form 5: Rs 11.500 per month for expatriates Capital Levy: Rs 35. Master Bedroom Ensuite.000 per month Rs 11.Quatre Bornes Pereybere Trou aux Biches Pointe aux Cannoniers (Rent First Floor House) Rs 32. Planning and Policy 109 . Pre-primary Chaperon Rouge Pre-Primary School Little Angels Pre-Primary School Primary St Patrick’s Primary School Clavis Primary English Medium School Secondary Schools Le Bocage International School Fees Rs 1400 per month including lunch Rs 600 per month Admission Fees: Rs 11.3 House Rentals in some specific regions in Mauritius Details -3 bedroom Villa with magnificent view of surroundings. where East meets west! Tease your taste buds to the Créole rougaille. large Kitchen. Indian deep-fried delights.295 per month Rs 7.2 Indicative Fees applicable to private schools in Mauritius Indicative fees charged by some private schools in Mauritius are listed below.960. College and Lycee: Rs 36.000 per month 12. Rs 3.750 per month Books on loan: Rs 3000 PTA: Rs 500 Pre Primary Registration: Rs 33.4 Indicative Price of Food in Restaurant The rich diversity of the Mauritian cuisine.000 Registration for Primary.000.000 per month Location Sodnac. Living. Fenced garden and garage 4 Bedroom House newly built 3 bedrooms 4 bedroom first floor in quiet neighbourhood Indicative Price Rs 25. Muslim brianis.

by the water's edge. 4. Muslim. Le Sakura Japanese Restaurant Fifteen years of experience have allowed this fine Japanese restaurant in bringing the very best selections to its clientele of sushi. with commendable authentic Créole dishes. Port Louis and within the district of Plaine Wilhems (residential areas). Very reasonably priced. Don Camillo is a favourite amongst locals and tourists. Gérard Alexandre will make you feel at ease while pampering you with the renowned Japanese service. sashimi. this unique Indian restaurant takes you back to the royal mughlai kitchens famous for its royal chefs who prepared the most exotic and finest food for royal families. 300-450. Le Capitaine Seafood Restaurant A very cozy restaurant. A wide variety of cuisine is offered: Créole. fresh crabs. under the stars. Don Camillo Italian Restaurant Authentic Italian cuisine by the water's edge in the happening area of Grand Baie. We have included a list of popular restaurants as follows: 1. commonly known as Sukiyaki and Shabu-Shabu. Indian. for its Planning and Policy 110 . served in style. on the water. a karai fish or a Rangee Phool Gobi with a Kosmiri Nan or a Rumalai roti served by an elegantly dressed waiter in traditional style! Average cost of dinner per person Rs. Average price per person Rs. 2. Taj Mahal Indian Restaurant In a luxurious setting decorated with mughlai paintings. Over the years. & Mrs. Enjoy a chicken tikka masala. French and Chinese. opposite Ocean Villas from the bay. Le Capitaine restaurant operating in Grand Baie (North of Mauritius) has acquired a solid reputation in offering fresh and delicate dishes. The menu also extends to include Oriental delicacies. North of Mauritius. 3. You may also book for teppanyaki. 968 (€ 22). palmheart salad. The glory of the Indian cuisine began with the Moghul kings who believed that good food not only strengthened the physique but also enriched the mind and reaches the heights of its magnificence with Emperor Shah Jahan who built the Taj Mahal. try the Japanese fondues. where the chefs demonstrate with grace and dexterity their art and culinary talent right in front of you in a convivial atmosphere. Average price per person Rs. Alternatively. to satisfy the finest palates. Your hosts. Mr. Their specialties include seafood broth. lobster and fishes à la Créole. 1100 (€ 25).COST OF DOING BUSINESS Most restaurants in Mauritius are found along the Northern coast. steamed rosenberghi. yakitori and tempura.

you should allow more for seafood orders. Robert the owner and the Chinese chefs will introduce you to the dishes of their provinces. spring rolls and the famous Peking Duck! Prices are fairly reasonable. you will taste the delightful and unique blend of fresh herbs and spices.1 Fast Food Prices: Kentucky Fried Chicken Item Zinger meal including chips and drink Family Basket (9 Pieces): Rounder Mc Donald’s Item Medium Mc Chicken meal including chips and drink Large Mc Chicken meal including chips and drink Medium Big Mac Chicken/Beef meal including chips and drink Large Big Mac Chicken/Beef meal including chips and drink Debonairs Pizza Item Large Chicken Pizza: Standard Chicken Pizza Large Beef Pizza Standard Beef Pizza Price (Rs) 400. In every mouthful. pasta. with fresh seafood. An invitation to take a culinary journey to Thailand by watching the highly skilled Bangkok chefs prepare the authentic Thai dishes. However. This beautifully decorated restaurant creates a feeling of intimacy. especially the fine dimsums. Average price per person Rs.00 400. Average price per person Rs.4.COST OF DOING BUSINESS delicate entrées.00 300.Don Camillo is within walking distance to the best bars and nightclubs of Grand Baie . Zanzibar and El Diablo.00 Price (Rs) 109.00 Planning and Policy 111 . Le Palais de Chine (Chinese Palace) restaurant located just opposite the daily fish market along the Royal Road of Grand Baie serves great Chinese food. mud crabs. 660 (€ 15). 528 (€ 12). elegance and warmth. Wang Thai Restaurant Wang Thai has been the very first Thai restaurant to offer an authentic Thai cuisine in Mauritius.Banana Café. Palais de Chine.00 119.00 Price (Rs) 125.00 139.00 74.00 275. 6. 5. 12.00 129. innovative pizzas and succulent desserts! What's more . Chinese Restaurant Popular among locals. And you cannot miss the restaurant for its very traditional décor.00 260.

00 200.00 Planning and Policy 112 .00 240.00 120.COST OF DOING BUSINESS Large Vegetarian Pizza Standard Vegetarian Pizza Regular Hot Subs with Garlic Butter Small Hot Subs with Garlic Butter 350.

COST OF DOING BUSINESS Appendix 1 – Trade Fee Existing Trades Agency for Import and Export New Trades Agent for Import and Export Fees 4000 Agent in Animals Agent in Animals 2000 Estate Agency Agent in Building Agent in Land Agent in Land and Building Agent in Land and/or Building or Estate Agency 10000 Agent of a foreign pool promoter Agent of a foreign pool promoter 20000 Paint workshop Panel beating and paint workshop Aluminium Workshop Metal-welding. metal welding. panel beating and/or paint workshop 2000 Barachois Development Aquaculture-rearing of Fish and Crustacea (Large Scale) Aquaculture purposes) (for commercial 7500 Workshop or Establishment for assembly of batteries Assembly of batteries 5000 Planning and Policy 113 . electrical and other Allied Trades Workshop Workshop metal Workshop metal and welding Blacksmith Tinsmith Coppersmith Aluminium.

COST OF DOING BUSINESS Workshop or Establishment for Assembly of motor vehicles Assembly of motor vehicles 2000 Assurance or Insurance Agency Assurance or Insurance Agency 15000 Assurance or Insurance Company Assurance or Insurance Company 50000 Auctioneer keeping Auction room Auctioneer keeping Auction room 7500 Auctioneer keeping no Auction room Auctioneer keeping no Auction room Audiotex service provider 3000 Audiotex service provider 5000 Automotive Workshop with right to repair vehicles having less than 4.0 tons unladen weight – more than 5 employees Automotive Workshop with right to repair vehicles having more than 4.0 tons unladen weight having more than 5 employees Automotive Workshop employing 10 persons or more 4000 Planning and Policy 114 .

COST OF DOING BUSINESS Automotive Workshop with right to repair vehicles having less than 4.0 tons unladen weight having not more than 5 employees Automotive Workshop employing less than 10 persons 2500 Automotive Workshop with right to repair vehicles having more than 4.0 tons unladen weight having not more than 5 employees Pastry -Manufacturer only Pastry Shop Pastry-Seller Only Bakery Bakery and/or Pastry Pastry with the right to sell whole sale and retail Bakery and shop/manufacturer /or Pastry 2000 Bank (Branch) Bank (Branch) 50000 Planning and Policy 115 .

COST OF DOING BUSINESS Bank (Main Office) Bank (Main Office) 100000 Tattoo studio Pets beauty parlour Massage Parlour Hairdresser Hairdresser with more than one Assistant Hairdresser with not more than one Assistant Beauty Care Centre Beauty Parlour Beauty Saloon Beauty Care Centre 1500 Owner of Billards House (2 table) Owner of Bowling House (per Alley) Owner of snooker. bricks. coral sand and rock sand (on small scale) Stone crusher (less than 250 HP) Stone crusher (more than 250 HP) Stone crusher (more than 300 HP) Block/Slab/Tile/Ceramic making. Stone/Coral crushing and other related activities employing 10 persons or more 35000 Planning and Policy 116 . bricks. tiles and cement blocks and related items Manufacturer of ceramic Establishment for sale of blocks. bricks. macadam. pool/billard house (2 tables) Owner of snooker. tiles and cement blocks (more than 5 assistants) Manufacturer or seller of slabs. pool/billard house (5 tables) Owner of snooker. tiles and cement blocks (more than 10 assistants) Manufacturer or seller of slabs. pool/billard house (per table) Billiard/Pool/Bowling House Snooker (per table or alley) or 2000 Coral sand crushing and processing establishment Asphalt plant Seller of bricks and other concrete items Manufacturer or seller of slabs.

Stone/Corall crushing and other related activities employing less than 10 persons 3000 Bonded Warehouse Bonded Warehouse 20000 Bookmaker Bookmaker racecourse operating at 100000 Tele book shop Bookmaker racecourse operating outside 25000 Tele Book Organiser Bookmaker operating by telephone 100000 Bookmaker operating by telephone (each additional place) 25000 Bottler Alcoholic Bottler Non-Alcoholic Bottler of Imported Liquor Bottler 20000 Bread Seller 500 Planning and Policy 117 . tiles and cement blocks (not more than 10 assistants) Block/Slab/Tile/Ceramic making. tiles and cement blocks (not more than 5 assistants) Manufacturer or seller of slabs.000 blocks per day Ready-mix concrete plant enterprise Manufacturer or seller of slabs. bricks. bricks.COST OF DOING BUSINESS Enterprise having block making plant manufacturing up to 10.

goat. such as crocodiles and monkeys Rearing of livestock including cattle. pig.COST OF DOING BUSINESS Bread Seller Bread Seller in Vans Bread Seller on Bicycle and Autocycle Breeder of Cattles (over 20 heads) Breeder of Deers (above 50 heads) Breeder of Monkeys Rearing of introduced species. poultry and sheep Breeder of Pigs (over 20 heads) Breeder of Animals (above 20 heads) 3000 Builder of Coach Builder of Coach 15000 Bulk Storage of Pesticides and Dangerous Chemicals Bulk Storage of Pesticides and Dangerous Chemicals 10000 Employment Agency Internet service provider Consultancy Services (not more than 5 employees) Advertising agency Firm of Accountant Firm of accountants (chartered or incorporated) Firm of accountants (not chartered or incorporated) Firm of Architects Firm of Architects/Firm of Engineers Firm of Engineers Firm of Land Surveyors Firm of Project Managers Firm of Quantity Surveyors Firm of Stockbrokers Firm of Business Consultants Firm of Consultants Business and/or Management Consultancy or Professional Service (Including medical and para-medical practitioners and opticians) (Firm) 15000 Planning and Policy 118 .

COST OF DOING BUSINESS Stevedoring firm Marketing Agency Veterinary Surgeon Veterinary Surgeon – having more than 5 years registration Veterinary Surgeon – having not more than 5 years registration Surveyor of goods landed in bad order Shipchandler Shipping Agents Quantity Surveyor having more than 5 years registration Quantity Surveyor having not more than 5 years registration Quanty Surveyor Project Manager Physiotherapist Optician Notary Public Motor Surveyor Business and/or Management Consultancy or Professional Service (Including medical and para-medical practitioners and opticians) (Individual) 5000 Planning and Policy 119 .

mechanical.) having more than 5 yrs registration Engineer (civil. etc.COST OF DOING BUSINESS Marine Surveyor Stockbroker Sworn broker (Brokers Act 1945) Broker Broker Customs House Commission Agent Clearing and Forwarding Agents Consultant (Individual) Draughtsman Engineer (civil. etc) Engineer (civil. etc. mechanical. mechanical.) having not more than 5 yrs registration Interior Decorator Land Surveyor Stylist (Dress/Hair) Designer/Graphic Designer/Decorator Architect having more than five years registration Architect having not more than five years registration Accountant (Chartered or Incorporated) Accountant Not Chartered or Incorporated Owner or manager of canteen Owner or manager of canteen (School) Caterer Caterer/Canteen (employing less than 10 persons) 2000 Owner or manager of canteen (Industry) Caterer/Canteen (employing persons or more) 10 8500 Cinema Hall (Manager or Owner) Cinema Hall/Multiplex (per screen) 5000 Planning and Policy 120 .

COST OF DOING BUSINESS Video games Video games (coin machine) (per machine) Video Games House Owner or manager of kiddies ride entertainment (coin operated machine)/per machine) Owner of video games house (15 machines) Owner of video games house (per machine) Owner of a place of amusement (per amusement machine) 10 machine Owner of a place of amusement (per amusement machine) 11 machine Owner of a place of amusement (per amusement machine) 12 machine Owner of a place of amusement (per amusement machine) 14 machine Owner of a place of amusement (per amusement machine) 15 machine Owner of a place of amusement (per amusement machine) 2 machine Owner of a place of amusement (per amusement machine) 20 machine Owner of a place of amusement (per amusement machine) 23 machine Owner of a place of amusement (per amusement machine) 25 machine Owner of a place of amusement (per amusement machine) 28 machine Owner of a place of amusement (per amusement machine) 3 machine Owner of a place of amusement (per amusement machine) 30 machine Coin-operated Gaming/Amusement machine (per machine) 5000 Planning and Policy 121 .

46 .90m2) 10000 Planning and Policy 122 .45 m2 (for storage and hire only) Cold Room and Refrigeration Plant(for storage and hire only)(0 46.90 m2 (for storage and hire only) Cold Room and Refrigeration Plant(for storage and hire only)(above 92.90m2) 8000 Cold ROOM above 92.COST OF DOING BUSINESS Owner of a place of amusement (per amusement machine) 32 machine Owner of a place of amusement (per amusement machine) 4 holders Owner of a place of amusement (per amusement machine) 5 machine Owner of a place of amusement (per amusement machine) 60 machine Owner of a place of amusement (per amusement machine) 7 machine Owner of a place of amusement (per amusement machine) 8 machine Owner of a place of amusement (per amusement machine)73 machine Owner of a place of amusement (per amusement machine) Coin-operated Gaming Machine (24 machines) Coin-operated Gaming Machine (36 machines) Coin-operated Gaming Machine (40 machines) Coin-operated Gaming Machine (60 machines) Coin-operated Gaming Machine (per machine) Coin-operated Gaming Machine (per machine): 70 machines Cold ROOM 0 .46.45m2) 5000 Cold ROOM 46.46 .92.90m2 (for storage and hire only) Cold Room and Refrigeration Plant(for storage and hire only)(46.92.

excluding contract motor vehicles for the conveyance of tourists 1500 Contractor of Plants and Equipment Contractor for hire of construction plants and equipment 5000 Planning and Policy 123 . tubular tent and accessories 5000 Contractor of Buses – per bus.COST OF DOING BUSINESS Website Development Services Dealer in Computer Hardware and Software Dealer in Computer Hardware and Supplies Dealer in Computer Hardware only Dealer in Computer Software Computer Network Coordinator Computer Programmer/Software Developer Computer Programmer/Software Developer (more than 5 employees) Computer Programmer/Software Developer (Not more than 5 employees) Internet service provider Dealer in Electronic commerce Computer/ICT Related Activities 7500 Contractor for hire of audio equipment Contractor for hire of decorative items and Equipment Contractor for hire of audio equipment/decorative items 3000 Hire of chairs/tables and other allied accessories Contractor for hire of tubular tents. excluding contract cars for renting to Tourists Contractor of Motor Vehicles – per motor vehicle. excluding contract buses for the conveyance of Tourists Contractor of Cars – per car. construction and accessories Contractor for hire of scaffolding equipment and accessories Contractor for hire of scaffolding equipment.

20 pieces Cybercafé: above 21 pieces Cybercafé 2500 Kindergarten Crèche Day Care Centre Day Care Centre 3000 Dealer in Auto. Motor cycles and accessories (excluding rental to tourists) 4000 Dealer in bicycles and accessories Dealer in bicycles and bicycles accessories with right to repair same (having not more than 2 assistants) excluding rental to tourists Dealer in bicycles and bicycles accessories with right to repairs same (having more than 2 assistants) exclusing rental to tourists Dealer in bicycles and bicycles accessories with the right to repair same (having more than 2 assistants) Dealer in bicycles and bicycles accessories with the right to repair same (having not more than 2 assistants) Dealer in bicycles and bicycle accessories (excluding rental to tourists) 2500 Planning and Policy 124 . Motor cycles spareparts Dealer in Motorcycles and Autocycles spare parts only Dealer in Motorcycles. Autocycles and Accessories Dealer in Motorcycles. Motor cycles and accessories having right to repair same excluding rental to Tourists Dealer in Autocycles. Motor cycles and accessories Dealer in Autocycles.COST OF DOING BUSINESS Cybercafé: 1 .10 pieces Cybercafé: 11 . Autocycles and Accessories having the right to repair same Dealer in Autocycles.

commercial and industrial equipment and accessories Dealer in commercial and industrial equipment and accessories 6000 Dealer in Electric and Electronic appliances and accessories thereof Dealer in Electric and Electronic appliances and accessories thereof 6000 Agent in Locally registered motor vehicles Dealer in Motor Vehicles Dealer in second hand motor vehicles and second hand motor vehicles spare parts Dealer in Motor vehicles and spare parts Dealer in New Motor vehicles and New Motor Vehicles Spare parts Dealer in Motor Vehicle and Spare Parts Dealer in imported second hand motor vehicles and spare parts Dealer in Motor vehicles and spare parts 25000 Seller of second hand tyres Dealer in New Tyres Dealer in New Motor vehicle Spare parts Dealer in Spare Parts Dealer in second hand motor vehicles spare parts Dealer in Motor vehicles spare parts Dealer in Motor vehicle spare parts and tyres 7000 Dealer in Old Metals Dealer in Old Metals (on board vessels) Dealer in Old Metals 1000 Planning and Policy 125 .COST OF DOING BUSINESS Dealer in Mechanical Engines and Accessories Dealer in trade.

local rum and compounded spirits Wholesale dealer in rum and compounded spirits Dealer in wholesale liquor Distributor of alcoholic beverages Distributor/Dealer of liquor and/or manufactured tobacco 15000 Wharfinger Dock owner or agent Dock/Wharf owner and or agent 15000 Planning and Policy 126 . Librarian and/or Stationery Shops Dealer in Antiques Dealer in fishing accessories and other marine equipment Dealer in fishing net Dealer in Footware and allied products Dealer in Furniture and Cabinet Ware Dealer in Leather and Saddles Dealer in second hand goods (imported or local ) Dealer in ready made goods 3000 Dental Mechanic Dental Mechanic 3000 Distributor of non-foodstuffs only Distributor of foodstuffs only Distributor of non alcoholic beverages Distributor of general merchandise Distributor of general merchandise excluding liquor and/or manufactured tobacco 3000 Distributing Agent of Manufactured Tobacco Wholesale dealer in liquor. rum.COST OF DOING BUSINESS Seller of ready made garments Seller of optical frames and other allied products Dealer in Firearms. Ammunitions and Accessories Bookseller.

liquid gas.COST OF DOING BUSINESS Driving School Driving School 4000 General retailer non foodstuffs having authorisation to sell duty free goods General retailer operating in airport General Retailer with the right to sell duty free articles Duty Free Outlet 15000 Stone mason including tombalist Engraver Engraver including 'tombaliste' 500 Establishment for bulk processing. petroleum products. coal and petrol chemical products Establishment for bulk processing. video cassette and compact discs Establishment for recording/sale/hire of audio. VCD. DVD Film shooting studio/film land Audio visual centre Establishment for recording/sale of audio. storage and handling of petroleum. coal and petrol chemical products 25000 Seller of record cassettes Video Club Video Club (owner or manager ) Video Club hiring VCD/CD Establishment selling records and cassette including CD. compact discs and other recording/storage devices 4000 Planning and Policy 127 . petroleum products. video cassette. storage and handling of petroleum. liquid gas.

COST OF DOING BUSINESS Establishment for the manufacture of paints and other allied products Establishment for the manufacture of paints and other allied products 20000 Exhibition Centre with the right to sell articles exhibited therein by retail Exhibition Centre with the right to sell articles exhibited therein by retail 5000 Filling Station with the right to sell Fuel only Filling Station with the right to sell Fuel. Vehicles Spare parts and accessories and provide minor mechanical repair facilities Filling Station 10000 Financing and lending Agency Financing and lending Agency 45000 Firm of Builders Firm of Contractors Firm of Builders and/or Contractors 15000 Seller of ferns and flowers Seller of flower/plants (in markets) Florist Florist 1500 Fish processing plant Food processing industry Enterprise for preparation of meat and fish products Manufacturer of Food items having more than 25 employees Manufacturer of Food items having not more than 25 employees Food processing industry (employing 10 persons or more) 15000 Planning and Policy 128 .

etc) Manufacture of non-brewed condiment Manufacturer of animal feed Ice Cream (manufacture. meat and allied products Manufaturer/sales/storage/packing and preparation of food stuff Establishment for the preparation /packing and storage of butter. Fertilizer and other Listed Chemical products 4000 Foundry Foundry.coffee. Packing and Dealing in Pesticides.COST OF DOING BUSINESS Poultry processing & preservation Processing plant. smelting plant or metallurgical workshop Foundry. smelting plant or metallurgical workshop and galvanizing and electroplating 8000 Planning and Policy 129 . Herbicides. Herbicides and other Chemical products listed under any enactment Formulation. storage and sale) Ice Factory Manufacturer of Food items having not more than 10 employees Food processing industry (employing less than 10 persons) 5000 Pesticide formulation and packing establishment Dealer in chemical fertilizer Dealer in Pesticides.pepper. milk and other dairy products Workshop for grinding of spices Miller (corn flour.

rum.COST OF DOING BUSINESS activities Galvanising Industry Gaming house holding 'A' licence Gaming house holding 'A' licence 25000 Gaming house holding 'B' licence Gaming house holding 'C' licence Gaming licence house holding 'B'/'C' 18000 Gaming House holding Casino Licence Gaming House holding Casino Licence 250000 Gas Seller (Retailer) Gas Seller (Retailer) 500 Gas Seller (wholesaler) Gas Seller (wholesaler) 8000 Retailer of liquor (on & off) for night club Retailer of liquor. local rum and compounded spirits .for Discoteque General Retailer – Foodstuff (including Liquor) and Non Foodstuff 6000 Planning and Policy 130 .

country liquor.COST OF DOING BUSINESS Retailer of beer. cider. rum and other alcoholic beverages and liquor (on & off) for restaurant Retailer of beer. perry. perry. beer and other alcoho. rum. rum and other alcoholic beverages and liquor off only Retailer of beer. cider. rum and other alcoholic beverages and liquor (on & off) Retailer of beer. perry.ic drinks off) Superette Planning and Policy 131 . cider. cider. rum. local rum and compounded spirits . cider.for Private Club Private Club (liquor. ale and porter off only Retailer of beer. cider. local rum and compounded spirits (on & off) General retailer (foodstuffs) (with or without liquor. rum and other alcoholic beverages and liquor Retailer of beer. rum. cider. cider.for Gaming House Retailer of liquor. alcoholic beverages and liquor (off only) Retailer of beer. ale and porter (on & off) Retailer of beer. cider. Rhum.for Night Club Retailer of liquor. rum. Local Rhum and compounded spirit)-Retailer Retail of beer and country liquor only Retailer of beer and country liquor off only Retailer of beer. perry. perry and other alcoholic beverages Retailer of liquor. cider. shandy. perry. rum and liquor (on & off in Gaming House) Retailer of beer. perry. rum. rum. rum. rum and other alcoholic beverages and liquor (on & off) in boarding house Retailer of liquor. perry. local rum and compounded spirits . cider. beer and other alcoholic drinks off) General retailer (non foodstuffs and foodstuffs) (with or without liquor. fortified country liquor. local rum and compounded spirits . perry. rum non-alcoholic beverages and liquor (on & off) Retailer of beer. local rum and compounded spirits (off only) Retailer of liquor.

pastries and cakes Retailer of manufactured tobacco. refreshments and fruits Seller of dholl puri Retailer of groceries Retailer of manufactured tobacco Retailer of manufactured tobacco. pastries and non-alcoholic beverages Seller of cakes. pastries. non alcoholic beverages. confectioneries and pastries Seller of cakes. confectionery and cakes Retail Dealer of general merchandise in market/fair Retailer of drapery and haberdashery Photocopy Service General Retailer – Foodstuff (excluding Liquor)and Non Foodstuff 2000 Planning and Policy 132 . dholl puree & cakes Seller of cakes Seller of cakes. confectioneries. non alcoholic beverages.COST OF DOING BUSINESS Tobacco shop Tea Hotel or Tea shop Seller of bread and curry.

excluding those on hotel premises in leisure and entertainment centres approved by the Ministry of Tourism Health club. Iron and Steel Bars Hardware shop having the right to sell cement.COST OF DOING BUSINESS Ice Cream Parlour Dealer in Firewood/Charcoal combustibles Depot laundry General retailer foodstuffs only General retailer non foodstuffs General Retailer – Foodstuff and Non Foodstuff Seller of non-alcoholic beverages in market Dealer in Aquarium. sports centre and/or wellness centre (including gym centre). Iron and Steel Bars 7500 Hardware shop not having the right to sell cement & iron & steel bars Hardware shop not having the right to sell cement & iron & steel bars 6000 Keep Fit Centre Health club with sauna Gymnasium. excluding those on hotel premises in leisure and entertainment centres approved by the Ministry of Tourism 1500 Hypermarket Hypermarket 30000 Planning and Policy 133 . pets and other related articles Mobile non foodstuff retailer unit within commercial complex Cold Storage and similar household Hardware shop having the right to sell cement.

spirits and cosmetics Manufacturer of plastic and plastic products Industry not classified elsewhere (not more than 10 employees) Industry not elsewhere classified ( 1-5 employees) Industry not elsewhere classified (6-10 employees) Industry not classified elsewhere in this Part (employing less than 10 persons) 3000 Job Contractor (Grade A or B) 15000 Planning and Policy 134 .COST OF DOING BUSINESS Manufacturer of Gold and Silver wares Retailer of gold and silver wares Manufacturer of Gold and Silver wares having the right to sell imported jewellery Importer/Manufacturer/Seller of Gold and Silver wares and other precious metals and or stones 4000 Manufacturer of glue Manufacturer of Lime Manufacturer of rubber products Manufacturer of Lime (above 10 employees) Industry not elsewhere classified Industry not elsewhere classified ( 11-25 employees) Industry not classified elsewhere (more than 25 employees) Industry not classified elsewhere (not more than 25 employee) Industry not elsewhere classified (26-100 employees) Industry not elsewhere classified (above 100 employees) Industry not elsewhere classified (man envelopes) Industry not elsewhere classified (more than 50 employees) Industry not elsewhere classified (not more than 50 employees) Industry not classified elsewhere in this Part (employing 10 persons or more) 8000 Manufacturer of Lime( 1 to 10 employees) Manufacturer of matches Manufacturer of perfumes.

workshop and equipment) Job Contractor (other than Grade A or B) 3000 Land Promoter and Property Developer Land Promoter Developer and Property 25000 Launderette Launderette 2500 Launderer and Dry cleaner Launderer and Dry Cleaner 10000 Workshop for repair of watches and clocks Seller of clocks and watches Clock and Watch Maker Maker/Seller watches of clocks and 700 Establishment for manufacture of footwear and other allied products Manufacture of footwear (employing 10 persons or more) 8000 Establishment for manufacture of footwear and other allied products having not more than 10 employees Manufacture of footwear (employing less than 10 persons) 5000 Manufacturer /Distiller/Bottler of 25000 Planning and Policy 135 . Workshop and equipment) Job Contractor having office and equipment Job Contractor having office only. Job Contractor – Category B (Having no office.COST OF DOING BUSINESS Job Contractor – Category A (Having Office.

Perry and alcoholic beverages Manufacturer of country liquor Manufacturer of country liquor. syrup and water bottling and canning of alcoholic and non alcoholic drinks and/or vinegar Manufacturer of Fortified country liquor Manufacturer and bottler of soft drinks and aerated minerals Manufacturer of concentrated fruit juice Manufacturer of cider. beverages.fortified country liquor and vinegar Distiller or bottler Distillery Brewer Brewery Manufacturer of pottery Seller of ship models Manufacturer of Ship Models Manufacturer of Ship Models having more than 10 employees Manufacturer and/or seller of handicraft products (employing 10 persons or more) 6000 Manufacturer of Handicraft products having less than 5 employees Manufacturer of Handicraft products more than 5 employees Manufacturer of Handicraft products having up to 5 employees Manufacturer of Ship Models having up to 10 employees Manufacturer and/or seller of handicraft products (employing less than 10 persons) 1000 Manufacturer of Candles Manufacturer of Candles (employing less than 10 persons) 1000 Planning and Policy 136 .COST OF DOING BUSINESS Wine industry Manufacturer or distributor of alcohol Manufacturer of wines Establishment for processing.

COST OF DOING BUSINESS Manufacturer of Candles (employing 10 persons or more) 10000 Manufacturer of Crown Bags Manufacturer of Crown Bags 6000 Manufacturer of Food items -self employed Manufacturer of Food items (self employed) 500 Manufacture of Furniture & Cabinet(more than 5 assistants) Manufacturer of Furniture & Cabinet (employing 10 persons or more) 6000 Manufacture of Furniture & Cabinet(less than 5 assistants) Manufacturer of Furniture & Cabinet (employing less than 10 persons) 1500 Manufacturer of matresses Manufaturer of matresses 8000 Manufacturer of salt Manufacturer of salt 5000 Manufacturer of soap and detergents Manufacturer detergents of soap and 7000 Manufacturer of spirit vinegar and vinegar Manufacturer of spirit vinegar and vinegar 5000 Manufacturer of tobacco products Manufacturer of tobacco products 30000 Planning and Policy 137 .

COST OF DOING BUSINESS Manufacturer of toilet requisites Manufacturer of toilet requisites 5000 Manufaturer of typewriter ribbons Manufaturer of typewriter ribbons 3000 Manufacturer of wax blends and liquid polish Manufacturer of Liquid floor polish Manufacturer of Floor Polish Manufacturer of wax blends and liquid polish 5000 Matrimonial Agency Matrimonial Agency 3000 Clinic Paramedical Centre Owner of paramedical clinic Medical Clinic Medical Clinic (having no beds) Medical Clinic 25000 X-Ray and Scan Centre Medical Laboratory Medical Laboratory and/or X-Ray and Scan Centre 5000 Merchant Wholesale dealer Merchant/Wholesale dealer 8000 Mirror Manufacturer Mirror Manufacturer 5000 Planning and Policy 138 .

COST OF DOING BUSINESS Modelling Agency Modelling Agency 2000 Money changer Money Lender Money changer and/or lender 20000 Places of Public Entertainment other than Cinema Halls Owner or manager of multi-purpose hall. including 6000 Museum Art Gallery Museum/Art Gallery 3000 Night Club Keeper Night Club Keeper except nigh club located in leisure and entertainment centre approved by Ministry of Tourism Discoteque Establishment having karaoke lounge for entertainment Night Club except night club located in leisure and entertainment centre approved by Ministry of Tourism 15000 Enterprise for refining and processing of edible oil and fats Oil Manufacturing and/or related processing activities 25000 Organiser of trade fair Outdoor game entertainer Organiser of trade/commercial fair 20000 Tote organiser Tele Tote/Tote Organiser Operator of totalisator 1000000 Planning and Policy 139 . including wedding hall Multi-purpose wedding hall hall.

COST OF DOING BUSINESS Tote organiser/Teletote (Branch) Operator of totalisator (Agent) 25000 Owner of Bus for public transport (per bus) Owner of Bus for public transport (per bus) (up to 10 buses) Owner of Bus for Public Transport having more than 10 buses Owner of Bus for public transport (per bus) 500 Owner of fishing business (banian not more than 6 fishermen Owner of fishing business (banian) Owner of fishing business (banian over 6 fishermen Owner of fishing business (banian) 1500 Owner of goods vehicle (Carrier’s ‘B’) per vehicle Owner of goods vehicle (Carrier’s ‘B’) (per vehicle) 500 Packing of Foodstuffs and non Food stuffs Establishment for packing of foodstuff Establishment for packing of non foodstuff Packing enterprise of and/or non foodstuff foodstuff 2000 Owner or manager of private parking facilities for vehicles Establishment for parking of motor vehicles against payment (above 25 parking spaces) Paid parking spaces for motor vehicles (per slot) 1000 Planning and Policy 140 .

(Wholesale) Pharmacy (Retail) Pharmacy 6000 Seller of photographic materials Photo Studio Photographer Photographer/Photo Studio 1500 Plant Nursery Plant Nursery 1000 Collector (pool bettings) Pool Promoter Pool Promoter Collector 2500 Poultry pen having 500 – 3000 birds Poultry pen having above 3000 birds Poultry pen having above 500 birds Poultry pen having 100 – 5000 birds Poultry pen(less than 500 birds) 2000 Poultry pen(500 birds and above) 10000 Planning and Policy 141 .COST OF DOING BUSINESS Establishment for parking of motor vehicles against payment (per slot) Establishment offering pest control services Pest control service provider 2000 Petroleum refinery Petroleum refinery 5000 Pharmacies .(Retail/Chemist shop) Pharmacies .

bicycles.COST OF DOING BUSINESS Printer having more than 5 employees Printing Industry (employing 10 persons or more) 3000 Printer having up to 5 employees Printing Industry (employing less than 10 persons) 1500 Private Club Private Club 2500 Private Enterprise offering courier service (sub office) Private Enterprise offering courier service 1000 Establishment providing digital TV services Radio station (Private) Private Radio/Television broadcasting agency Private broadcasting Radio/Television 7500 Private Security Agency Private security service provider 10000 Pulp and Paper manufacturer Pulp and paper manufacturer 8000 Recycling plant Enterprise Recycling plant Enterprise 5500 Company having its registered office in the Administrative Area of a Local Authority Registered Office of Company 4000 Workshop for repair of bicycles and motorcycles Workshop . motorcycles and autocycles Repair/Assembly for repair bicycles and motorcycles of 1000 Planning and Policy 142 .

COST OF DOING BUSINESS

Residential Care Homes Private Nursing Home

Residential Care Homes

6500

Sand quarry (inland) Sand quarry (Sea) - Mechanical

Rock/Stone/Coral/Sand quarry

60000

Sawmill

Sawmill

4000

Scavenging contractor

Scavenging/Cleaning contractor

30000

Sc School Bus Operator Sc School Bus Operator (per vehicle)

School Bus Operator (per vehicle)

500

Workshop for screen printing Serigraphie workshop

Screen printing/ serigraphie

1000

Seller of roasted peanuts Seller of fruits condition in case of no premises the licensee must be mobile Seller of Ice cream in bicycle except on public beaches Seller of Ice cream in van except on public beaches Seller of Ice cream on motorcycles except on public beaches Seller of dholl puri/cakes on tricycles Seller of dholl puri/cakes on bicycles, tricycles and motorcycles Seller of food stuff and non food stuff (mobile), except on public beaches

500

Planning and Policy

143

COST OF DOING BUSINESS

Seller of dholl puri/cakes on bicycles, tricycles and motorcycles (conditions: the licensee must be mobile) not to trade in open fairs Seller of vegetables & fruits in van condition - Licensee must be mobile and not to trade in open/market fairs in Moka/Flacq District Council area Seller of vegetables & fruits in van Seller of vegetables & fruits on motorcycle/autocycle Seller of vegetables & fruits on motorcycle/autocycle condition Licensee must be mobile and not to trade in open/market fairs in Moka/Flacq District Council area Mobile victualler Mobile victualler (By vans etc) Mobile victualler (except public beaches) Hawker in lorries Hawker in motorcar, van or other vehicles Hawker in van Hawker in van/lorries Hawker of any goods, wares, merchandise except gold and silver wares, tobacco, liquor and timber Hawker of fresh provisions in port louis harbour Hawker of manufactured tobacco Hawker on bicycle Hawker on Motorcycles, Autocycles, Tricycles and bicycles(except on public beaches and after 1 km from any public market & fair) Street vendor

Dealer in Green and Dry Fruits and Vegetables Dealer in imported green and dry fruits Seller of seasonal fruits Seller of fruits Seller of vegetables & fruits Seller of vegetables in fair/markets Seller of fruits/vegetables 500

Milk seller

Seller of milk/milk products

200

Planning and Policy

144

COST OF DOING BUSINESS

Seller of milk products

Seller of newspapers/ magazines local/ lotteries Seller of local newspaper and magazines Seller of lotteries Seller of lotteries in van Seller of newspapers/ magazines/ lotteries in kiosque 2000

Seller of venison Seller of venison (occasional, per day) Butcher’s Shop Seller of meat in markets (per stalls) Seller of fish and crustacea Seller of fresh chicken and eggs Seller of dressed fresh chicken meat Seller of freshly slaughtered chicken Seller of freshly slaughtered/dressed chicken and eggs Seller of poultry and eggs Seller of poultry,meat, fish and allied products 1500

Seller of medicinal herbs Seller of traditional medicines Seller of Ayurvedic Products Pharmacy (Ayurvedic) Seller of Traditional Medicines / Ayurvedic Products 500

Shoemaker

Shoemaker (cordonnier)

200

Showroom

Showroom

4000

Establishment having skating ring for entertainment

Skating/Karting centre

3000

Planning and Policy

145

46 .92.less than 50 m2 Store and warehouse (less than 50m2) 2500 Warehouse .COST OF DOING BUSINESS Warehouse .46.50m2 to 100 m2 Store .45 sq.90 sq. mts Storage & warehousing 0.90 m2 Storage & warehousing > 92.46.92.90m2 Store more than 100 m2 Store and warehouse (more than 100m2) 20000 Miller (Sugar Factory) Sugar factory or refinery Sugar factory or refinery 1500 Supermarket Supermarket 15000 Hand knitting factory Manufacturer of Shirts and garments other than industry (more than 10 assistants) Manufacturer of Shirts and garments other than industry (not more than 10 assistants) Tailor (having more than 3 employees) Tailor (employing 10 persons or more) 4000 Planning and Policy 146 .less than 100 m2 Store and warehouse (between 50100m2) 8000 Warehouse above 92.45 m2 Store .46.0 . mts Storage & warehousing 46.46 .90 m2 Store .

150 employees) Textile industry associated with spinning. knitting. knitting. bleaching and printing (up to 100 emp) Textile industry associated with spinning. knitting. bleaching. weaving. washing. garment & knitwear manufacturing factory (up to 45 employees) Textile. garment & knitwear manufacturing factory (50 . bleaching. knitting. garment & knitwear manufacturing factory (up to 49 employees) Textile industry with or without spinning. knitting. weaving. bleaching and printing (50 -150 employees) Textile industry associated with spinning. weaving. knitting. washing. weaving. bleaching and printing ( above 101 emp) Textile industry with or without spinning. washing. washing. washing. dyeing and printing (employing less than 50 persons) 5000 Textile. dyeing and printing (employing 50 to 150 persons) 10000 Planning and Policy 147 . bleaching and printing (up to 49 employees) Textile.COST OF DOING BUSINESS Confectionery of Curtains/Cushions and other allied products Tailor Tailor (less than 3 employees) Tailor (employing less than 10 persons) 500 Tanner Tannery and leather finishing establishment Tannery and establishment leather finishing 15000 Taxi car Owner Owner of goods vehicle (Carrier's 'A') per vehicle Taxi Car Owner (per taxi) Taxi/Carrier A (Per Taxi) 500 Textile industry associated with spinning. washing. weaving. weaving.

weaving.COST OF DOING BUSINESS Textile industry associated with spinning. washing and bleaching plants Textile industry with or without spinning. knitting. bleaching and printing Dyeing. weaving. weaving. washing. bleaching. garment & knitwear manufacturing factory (151 . bleaching and printing (151 -500 employees) Textile industry associated with spinning.500 employees) Textile industry associated with spinning. washing. knitting. knitting. processing and storage 5000 Undertaker (manufacturer of coffins) Undertaker having no funeral vehicle Undertaker having one or more funeral vehicle Undertaker 1000 Upholsterer Upholsterer 1500 Seller of grilled cooked food Victualler Victualler selling take-away food Victualler selling cooked food (off only) Victualler selling cooked food to be consumed on and off the premises Victualler selling grilled food inside premises Victualler 2000 Planning and Policy 148 . washing. washing. knitting. garment & knitwear manufacturing factory (500 above) Textile. bleaching and printing (above 500 employees) Textile. dyeing and printing employing more than 150 persons 25000 Timber Merchant Timber treatment plant enterprise Timber warehousing Timber dealer. weaving.

and washing of vehicles etc 1500 Workshop not elsewhere specified (PC REP. refrigerators and other electrical. tyre repairs chemical appliances. refrigerators and other electrical. refrigerators and other electrical. etc. repairs of chemical. retreading and repair of tyres and wheel balancing 3000 Workshop Workshop not elsewhere classified Workshop not elsewhere classified 1500 Appendix 2 – Zero-rated Goods Planning and Policy 149 . Workshop for repair of chemical appliances. mechanical. applicances Workshop for retreading tyres. mechanical appliances. electrical applicances Workshop for repair of chemical appliances. ASS) Workshop for assembly of computers Workshop for the repair of electrical and electronic appliances Workshop for the repair of electronic appliances Workshop for repair/assembly of computers and other electronic and electrical aplliances 1500 Workshop for vulganisation and wheel balancing Workshop for alignment of wheel and wheel balancing Vulganisation Workshop Retreading of tyres Workshop for retreading of tyres and vulganisation Workshop for vulcanization. etc. UPG.COST OF DOING BUSINESS Wild game farming/stalking Wild game farming/stalking 30000 Washing and lubricating of vehicles Workshop for repair and maintenance of refrigerator Workshop for retreading. mechanical appliances.

Planning and Policy 150 . edible offal of poultry and birds’ eggs in the shell. exported from Mauritius under Customs control. The following goods – (a) wheat flour. fish. 49.COST OF DOING BUSINESS List of zero rated supplies 1. music. curdled milk and cream. margarine. meat of poultry.03. common salt produced in Mauritius. Code 4905. other than those specifically exempted. leaflets and similar printed matter (except directories and reports) of heading No. booklets. sugar. fertilisers. brochures. horticultural produce produced in and exported from Mauritius. (b) (c) (d) (e) (f) (g) (h) (i) edible oils. printed or in manuscript. (l) (m) (n) (o) (p) (q) vegetables and fruits produced in and exported from Mauritius. animal feeding stuffs other than prepared pet foods. 2.S. pamphlets. chilled or frozen.04. (j) (k) children’s picture. Kerosene including kerosene jet type fuel. wheat bran and bread referred to in the Bread (Control of Manufacture and Sale) Regulations 1988. whether or not bound or illustrated of heading No. 49. the produce of Mauritius. yoghurt. Goods.911. sterilised liquid milk. fresh. printed books.01 and atlases of H. 49. ghee produced in Mauritius. drawing or colouring books of heading No. live poultry.

(a) Any supply of goods made by an operator of a duty free shop situated at the port or airport. from or to the Outer Islands. other than those which are exempted and those for which no credit is allowed provided that the goods and services so supplied are meant wholly and exclusively for the freeport activities of the licensee whose business premises are located in a freeport zone. 5. 4. from or to the Island of Rodrigues. or from a place outside Mauritius to another place outside Mauritius. or (ii) by a bank holding a banking licence under the Banking Act 2004 in respect of its banking transactions with non-residents and corporations holding a Global Business Licence under the Financial Services Development Act 2001. The transport of passengers and goods by sea or air – (a) (b) (c) (d) from or to Mauritius. under Customs control. The supply of goods or services. (b) The supply of services - (i) by a holder of a management licence under the Financial Services Development Act 2001 to corporations holding a Category 1 Global Business Licence or a Category 2 Global Business Licence. (a) The supply of services to a person who has no permanent establishment in Mauritius for the carrying on of his business or has his place of abode outside Mauritius and who is outside Mauritius at the time the services are performed. provided that the goods are delivered. 6. Planning and Policy 151 . to the visitor or traveller at the port or airport.COST OF DOING BUSINESS 3. (b) Any supply of goods made by an operator of a duty free shop situated at a place other than the port or airport.

8. (c) Water for irrigation. 9. the reconnecting of electricity supply and the carrying out of infrastructure works.COST OF DOING BUSINESS 7 (a) Electricity supplied by the Central Electricity Board and the renting out of a meter. (b) Water supplied by the Central Water Authority and the renting out of a meter and the carrying out of infrastructure works by the Authority. Goods and services supplied by the Wastewater Management Authority established under Wastewater Management Authority Act 2000. Planning and Policy 152 . Aeronautical services provided within an area at the airport. approved by the Director of Civil Aviation in respect of renting of spaces. by the Board. hangarage and handling of aircrafts by an operator holding an investment certificate under the Investment Promotion Act.

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