The Mauritius Agricultural Development Scheme (ADS) is strategically designed to bolster the foundation of the agricultural sector by providing comprehensive support for various agricultural projects. This includes initiatives focused on irrigation, de-rocking, mechanical harvesting, food processing projects, and the utilization of bagasse for energy production.

Incentives Offered under ADS

To incentivize investment and foster growth in the agricultural sector, the ADS offers a range of attractive benefits:

  1. Reduced Corporate Tax: Participants in the ADS benefit from a reduced corporate tax rate of 15%. This incentivizes agricultural enterprises to reinvest savings into expansion, technology upgrades, and sustainable practices.
  2. Exemption from Income Tax on Dividends: Shareholders of ADS-qualified enterprises are exempted from paying income tax on dividends received. This encourages investment in agricultural ventures, promoting investor confidence and long-term sustainability.
  3. Free Repatriation of Capital, Profits, and Dividends: ADS participants enjoy the freedom to repatriate capital, profits, and dividends earned from their agricultural activities without restrictions. This facilitates ease of operations and enhances financial flexibility for investors.
  4. Customs Duty Exemption on Machinery, Equipment, and Spare Parts: Agricultural enterprises under the ADS are completely exempt from paying customs duties on imported machinery, equipment, and spare parts. This reduces initial investment costs and supports the adoption of advanced technologies for efficient farming practices.
  5. 50% Exemption on Normal Registration Fee for Land and Buildings: New agricultural enterprises under the ADS benefit from a 50% exemption on the normal registration fee for land and buildings purchased. This financial relief encourages land acquisition for farming purposes, facilitating expansion and modernization of agricultural operations.


In conclusion, the Mauritius Agricultural Development Scheme (ADS) plays a pivotal role in advancing the agricultural sector’s capabilities and sustainability. By offering significant fiscal incentives such as reduced corporate tax rates, exemptions on dividends, free repatriation of funds, customs duty waivers on equipment, and land registration fee discounts, the ADS encourages investment, innovation, and modernization within Mauritius’ agriculture. This strategic initiative aims to enhance productivity, promote food security, and stimulate economic growth, reaffirming Mauritius’ commitment to sustainable agricultural development.