Mauritius Freeport Tax Incentive Calculator
Analyze operational and fiscal advantages under the Mauritius Freeport Act: simulate 0% corporate tax on re-exports, 3% corporate tax on local domestic quota, and bonded customs duty and VAT savings in USD and MUR.
⚡ Freeport Operation Presets
Freeport Logistics & Financials
USD BaseTotal global gross invoice volume processed through Freeport facilities.
Remaining turnover is re-exported to Africa / Indian Ocean at 0% corporate tax.
Freeport Fiscal Settlement Summary
Mauritius Corporate Regimes: Freeport vs Domestic Comparison
| Entity Regime | Re-Export CIT | Domestic CIT | Customs & VAT on Inventory | Withholding Tax |
|---|---|---|---|---|
| Freeport Licensed Operator | 0.00% | 3.00% (Up to 50% Quota) | 0% (Bonded Exemption) | 0% (Zero WHT) |
| Global Business Company (GBC) | 3.00% (80% Exemption) | 15.00% | Standard Tariff (0%-30%) | 0% (Zero WHT) |
| Export of Goods Manufacturer | 3.00% | 15.00% | Suspended / Drawback | 0% Dividends |
| Standard Domestic Company | 15.00% | 15.00% + 2% CSR | Full Duty + 15% VAT | 0% Dividends |
Comprehensive Regulatory Guide: Mauritius Freeport Platform
1. The Freeport Act 2004 Architecture
The Mauritius Freeport is a customs-free bonded logistics and light manufacturing zone situated at Port Louis Harbour and Sir Seewoosagur Ramgoolam International Airport:
- Zero Re-Export Tax: Certified third-party Freeport operators, private Freeport developers, and re-exporters pay 0% corporate income tax on profits derived from re-exporting goods outside Mauritius.
- 50% Domestic Market Access: Operators can legally channel up to 50% of annual turnover into the domestic Mauritian economy, taxed at a favorable 3% corporate rate rather than the standard 15% domestic rate.
- Zero Working Capital Lock-up: Inventory enters the Freeport bonded warehouses without paying customs duty, excise, or VAT, maximizing cashflow for international distributors.
2. Trade Agreements & Transshipment Gateway
Mauritius acts as the primary maritime and logistics transshipment bridge linking Asia (China, India) with the African continent:
- COMESA & SADC Rules of Origin: Goods processed with at least 35% local value addition in the Freeport qualify for preferential or zero customs duty when exported across 26 African nations.
- Modern Cold Chain & Vaults: World-class specialized facilities for pharmaceutical distribution, seafood processing, precious metals, and diamond vaults.
- No Foreign Exchange Controls: 100% foreign ownership allowed, with unhindered repatriation of capital, dividends, and profits in USD, EUR, and GBP.
Frequently Asked Questions (FAQ)
What corporate tax rate applies to Mauritius Freeport operators?
Under the Mauritius Freeport Act, licensed Freeport operators enjoy a 0% corporate income tax rate on all profits derived from re-export trade and third-party logistics. For goods sold into the domestic Mauritian market, a preferential 3% corporate tax rate applies.
What is the maximum quota of Freeport goods that can be sold on the domestic market?
Freeport operators are authorized to sell up to 50% of their total annual turnover into the domestic Mauritian market, subject to payment of the concessional 3% corporate tax and standard customs duties/VAT on the imported domestic portion.
Are goods stored in the Mauritius Freeport subject to customs duties and VAT?
No. All machinery, equipment, raw materials, and finished goods imported into declared Freeport zones (at Port Louis Harbour and SSR International Airport) enter under bonded status with complete exemption (0%) from customs duties, excise taxes, and Value Added Tax (VAT).
Does Mauritius levy dividend withholding tax on Freeport profits?
No. Mauritius levies 0% withholding tax on dividends distributed by Freeport companies to both resident and non-resident shareholders, and 0% capital gains tax upon the sale of shares.
Which regional trade agreements can Mauritius Freeport companies leverage?
Goods that undergo substantial transformation or value addition in the Mauritius Freeport qualify for preferential duty-free access across COMESA (Common Market for Eastern and Southern Africa), SADC, and the African Continental Free Trade Area (AfCFTA).