The Mauritius Freeport was established in 1992 as a customs-free zone for goods destined for re-export. The Freeport sector was created with the objective of promoting regional trade and positioning Mauritius as a warehousing, distribution, marketing and logistics platform, thereby contributing to making Port Louis the hub port in the Indian Ocean region. The Mauritius Freeport Authority is responsible for the control and regulation of the Freeport sector.

Freeport incentives

Companies operating in the Mauritius Freeport benefit from a comprehensive package of incentives which comprise:

  • Zero-rate tax on corporate profits.
  • Non-taxable dividends.
  • Free repatriation of profits.
  • Exemption from customs duties on all goods imported into the Freeport Zones.
  • Reduced port handling charges for all goods destined for re-export. 
  • Possibility of selling a percentage of total turnover on the local market.

Access to Regional Markets

The Mauritius Freeport offers access to a regional market of some 350 million consumers representing an import potential of some USD 90 billion through Mauritius membership in the following regional blocks namely the Common Market for Eastern and African countries (COMESA), the Southern African Development Community (SADC), the Indian Ocean Rim Association (IORC) and the Indian Ocean Commission (IOC).

Freeport Activities 

A wide range of activities, from warehousing to minor assembly, can be carried out in the Freeport Zones. These include:

  • Warehousing and storage.
  • Value-added transformation through operations such as simple assembly and minor processing.
    Sorting, grading, cleaning and mixing. 
  • Ship building, repairs and maintenance of ships and aircrafts. 
  • Storage, maintenance and repairs of empty containers.
  • Freight forwarding.
  • Quality control and inspection services.

Freeport Infrastructure and Services

The Mauritius Freeport provides international companies with a modern and competitive logistics platform. Space in excess of 70,000 m2 for dry storage, cold rooms, exhibition and offices are available to provide companies with modern, specialised infrastructure and international logistics facilities.

Application for a Freeport Licence

  • Applicants can be a domestic company, or a Global Business Company Category 1.
  • The following documents have to be submitted to the Mauritius Freeport Authority together with the completed prescribed form: 

(a) Copy of career resume of directors/promoters.

(b) Letter of comfort for foreign investors.

(c) Copy of certificate of incorporation (if applicable).

(d) Copy of the Global Business Category 1 certificate (if applicable).