Investment Policy Monitor
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
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The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign 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 is based solely on their potential impact on investors.
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
14 results
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
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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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
-
The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign 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 is based solely on their potential impact on investors.
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
