Investment Policy Monitor
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The Investment Policy Monitor provides the international investment community with up-to-date, country-specific information on recent policy developments affecting foreign direct investment (FDI).
Through its ongoing monitoring of investment policy changes, UNCTAD delivers cutting-edge and forward-looking contributions to investment policy discourse. The Monitor also supports evidence-based policymaking aimed at ensuring that foreign investment contributes to sustainable development. The Monitor also informs the analysis of global and regional investment policy trends featured in the World Investment Report, the Investment Policy Monitor publications and the joint UNCTAD-OECD Reports on G20 Investment Measures.
UNCTAD has tracked changes in national policies affecting FDI on an annual basis since 1992. Over time, the methodology has been revised to enhance the quality and consistency of reporting. The most recent revision, completed in 2024, further refined the monitoring framework and applied the updated classification to policy measures dating back to 2012.
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UNCTAD Investment Policy Monitor The UNCTAD Investment Policy Monitor database compiles official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting foreign investment (FDI-specific), as well as general investment measures that have a clear impact on such investment (FDI-related).
The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases).
The classification of measures as more or less favourable to investors is based solely on their potential impact on investors. The type of measures included in each category are described below. This classification does not reflect any value judgement by UNCTAD on the merit or suitability of the measure.
Classification of the nature of measures
More favourable to investors
Liberalization: includes privatization; lifting of entry restrictions (e.g. opening of sectors to FDI) and entry conditions (e.g. minimum capital requirement); removal (total or partial) of FDI screening or approval mechanisms; lifting of foreign exchange restrictions; liberalization of land access.
Facilitation: includes streamlining of investment procedures (e.g. one-stop shops); greater transparency of investment-related laws and procedures (e.g. information portals); introduction by IPAs and other entities of new services to assist investors (e.g. linkages programmes, investor visa facilitation or alternative dispute resolution mechanisms).
Promotion: includes establishment of IPAs or other institutions with a remit as investment promoters and expansion of their mandate; adoption of investment promotion strategy and plans; introduction of PPPs, auctions, and concessions initiatives or framework; introduction of OFDI promotion initiatives.
Incentives: includes adoption of new tax and financial incentives schemes for investment; introduction of other incentives (e.g. citizenship by investment programmes); adoption of new SEZ-related incentives.
Other regulatory changes: includes enhancement of investor treatment and protection guarantees; easing of labour or migration regulations concerning foreign hires and key personnel; removal of operational restrictions on investment (e.g. local content requirements).
Less favourable to investors
Entry: includes introduction or tightening of entry restrictions (e.g. total or partial ban on FDI in specific sectors); introduction or tightening of entry conditions (e.g. minimum investment threshold, joint venture requirements or State participation in strategic sectors); introduction or expansion of screening mechanisms for national security.
Treatment and operation: includes introduction or expansion of foreign exchange restrictions; introduction or expansion of restrictions on foreign hires and key personnel; removal or reduction of investment incentives; introduction or expansion of post-establishment requirements for local content; reduction of guarantees for investment treatment and protection; introduction or expansion of restrictions on OFDI.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
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Investment Policy Measures
17 resultsMauritius
27 Jul 2024Expands tax incentives for AI, IP, and virtual assets
On 27 July 2024, Mauritius enacted the Finance (Miscellaneous Provisions) Act 2024, introducing new tax incentives and exemptions, including: • Companies holding a Robotic and Artificial Intelligence Enabled Advisory Services license, [...]
Mauritius
03 Jun 2024Adopted Budget 2024-2025 with implications for investment
On 7 June 2024, Mauritius released its Budget for the fiscal year 2024-2025, outlining a series of strategic initiatives aimed at inter alia encouraging investment and improving the ease of doing business. These include, among others: [...]
Mauritius
02 Aug 2022Amends tax laws to introduce several investment-related provisions, including in the context of BEPS 2.0
On 2 August 2022, Mauritius adopted the Finance (Miscellaneous Provisions) Act 2022, which provides for the implementation of measures announced as part of the 2022-2023 Budget. The main investment-related measures include: • [...]
Mauritius
22 Jul 2022Offers eight-year tax holiday for sustainable agriculture
On 22 July 2022, the Government adopted measures to encourage local food production in Mauritius, including an eight-year tax holiday for agricultural companies engaged in sustainable and innovative agricultural practices, together [...]
Mauritius
21 Jul 2022Launches a one stop shop for the financial services sector
Launched at the seat of the Financial Services Commission on 21 July 2022, the FSC Single Window, is a one-stop-shop service to serve financial institutions, businesses, high-net-worth individuals and potential investors, providing [...]
Mauritius
01 Jun 20212021/22 Budget announces several new tax incentives
The 2021/22 Budget, presented on 11 June 2021, offers several tax incentives which include (i) Double tax deduction on expenditure incurred for R&D targeting African market; and acquisition of specialised software and systems. [...]
Mauritius
29 Apr 2021The disposal of properties by foreigners now requires prior approval
On 29 April 2021, the Non-Citizens Property Restriction Amendment Act 2021 (the Amendment Act) entered into force, which widens the ambit of the Non-Citizens Property Restriction Act 1975 (the Act). The 1975 Act provides that non-citizens [...]
Mauritius
07 Aug 2020Act providing for additional investment allowance to companies affected by COVID-19
On 7 August 2020, Mauritius published the Finance (Miscellaneous Provisions) Act No. 7 of 2020, which, inter alia, provides for additional investment allowance to companies affected by COVID-19. Where a company has, during the period [...]
Mauritius
10 Jun 2019Budget 2019-2020 to extend and expand the corporate taxation exemption regime
The 2019-20 budget speech was presented by the Prime Minister and Minister of Finance and Economic Development on 10 June 2019. With regard to corporate taxation it proposes to extend and expand the partial exemption regime. This [...]
Mauritius
14 Jun 2018Reforms in the taxation regime of Global Business Companies
The Budget Speech for 2019 presented in June 2018 introduces reforms in the taxation regime of Global Business Companies: • A partial exemption regime will replace the deemed foreign tax credit system as from 1 January 2019; • [...]
Mauritius
14 Jun 2018Tax incentive for investments in SEZ infrastructure development
The Budget Speech for 2018- 2019 presented on 14 June 2018 introduces a 5-year tax holiday for Mauritian companies collaborating with the Mauritius Africa Fund for the development of infrastructure in the Special Economic Zones. The [...]
Mauritius
27 Jul 2017Adoption of Economic Development Act, 2017
On 27 July 2017, Mauritius adopted the Economic Development Act 2017, which provides for the establishment of an Economic Development Board. The institution aims, inter alia, to (i) provide strong institutional support for strategic [...]
Mauritius
20 May 2017Business Facilitation Act 2017 comes into force
The new Business Facilitation Act 2017 came into force on 20 May 2017. It aims to eliminate regulatory and administrative bottlenecks to investment. The law addresses seven key areas, namely Starting a Business, Registering Property, [...]
Mauritius
29 Jul 2016National Budget 2016-17 provides for tax incentives
The Budget, delivered on 29 July 2016, introduces various kinds of tax incentives to both global and non-global businesses. In particular, companies holding a “Global Headquarters Administration License” issued by the Financial Services [...]
Mauritius
19 Feb 2014Established the “Mauritius Africa Fund” to support outward FDI
On 19 February 2014, Mauritius established the “Mauritius Africa Fund”, providing up to 10 per cent Government contribution for initial investments by Mauritian investors in African projects. In 2018, the mandate of the Fund was changed, [...]
Mauritius
01 Dec 2010Reorganizes investment promotion
In December 2010 Government of Mauritius set up a committee to coordinate investment promotion efforts and work with the trade counsellors. It will be coordinated by the Board of Investment, comprising the relevant ministries, the [...]
Mauritius
01 Dec 2010Mauritius Securities Acquisition Regulations 2010 adopted
The Mauritius Government adopted a Decision which, inter alia, sets up a committee coordinated by the Board of Investment and comprising the relevant ministries, the Tourism Promotion Authority and Enterprise Mauritius, to coordinate [...]
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The Investment Policy Monitor provides the international investment community with up-to-date, country-specific information on recent policy developments affecting foreign direct investment (FDI).
Through its ongoing monitoring of investment policy changes, UNCTAD delivers cutting-edge and forward-looking contributions to investment policy discourse. The Monitor also supports evidence-based policymaking aimed at ensuring that foreign investment contributes to sustainable development. The Monitor also informs the analysis of global and regional investment policy trends featured in the World Investment Report, the Investment Policy Monitor publications and the joint UNCTAD-OECD Reports on G20 Investment Measures.
UNCTAD has tracked changes in national policies affecting FDI on an annual basis since 1992. Over time, the methodology has been revised to enhance the quality and consistency of reporting. The most recent revision, completed in 2024, further refined the monitoring framework and applied the updated classification to policy measures dating back to 2012.
-
UNCTAD Investment Policy Monitor The UNCTAD Investment Policy Monitor database compiles official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting foreign investment (FDI-specific), as well as general investment measures that have a clear impact on such investment (FDI-related).
The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases).
The classification of measures as more or less favourable to investors is based solely on their potential impact on investors. The type of measures included in each category are described below. This classification does not reflect any value judgement by UNCTAD on the merit or suitability of the measure.
Classification of the nature of measures
More favourable to investors
Liberalization: includes privatization; lifting of entry restrictions (e.g. opening of sectors to FDI) and entry conditions (e.g. minimum capital requirement); removal (total or partial) of FDI screening or approval mechanisms; lifting of foreign exchange restrictions; liberalization of land access.
Facilitation: includes streamlining of investment procedures (e.g. one-stop shops); greater transparency of investment-related laws and procedures (e.g. information portals); introduction by IPAs and other entities of new services to assist investors (e.g. linkages programmes, investor visa facilitation or alternative dispute resolution mechanisms).
Promotion: includes establishment of IPAs or other institutions with a remit as investment promoters and expansion of their mandate; adoption of investment promotion strategy and plans; introduction of PPPs, auctions, and concessions initiatives or framework; introduction of OFDI promotion initiatives.
Incentives: includes adoption of new tax and financial incentives schemes for investment; introduction of other incentives (e.g. citizenship by investment programmes); adoption of new SEZ-related incentives.
Other regulatory changes: includes enhancement of investor treatment and protection guarantees; easing of labour or migration regulations concerning foreign hires and key personnel; removal of operational restrictions on investment (e.g. local content requirements).
Less favourable to investors
Entry: includes introduction or tightening of entry restrictions (e.g. total or partial ban on FDI in specific sectors); introduction or tightening of entry conditions (e.g. minimum investment threshold, joint venture requirements or State participation in strategic sectors); introduction or expansion of screening mechanisms for national security.
Treatment and operation: includes introduction or expansion of foreign exchange restrictions; introduction or expansion of restrictions on foreign hires and key personnel; removal or reduction of investment incentives; introduction or expansion of post-establishment requirements for local content; reduction of guarantees for investment treatment and protection; introduction or expansion of restrictions on OFDI.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share





Latest publications
