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 quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 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 growth and development.
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Note: the policy measures are identified through a systematic review of government and business intelligence sources. 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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- Mauritius - Amends tax laws to introduce several investment-related provisions, including in the context of BEPS 2.0
Mauritius
Amends tax laws to introduce several investment-related provisions, including in the context of BEPS 2.0
02 Aug 2022On 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:
• 8-year income tax holidays granted from 1 July 2022 on income derived by a newly established freeport operator or developer making an investment of at least MUR 50 million; • Increase from 10% to 25% of the additional deduction for amounts incurred by large manufacturers to purchase locally manufactured products from SMEs (annual turnover not exceeding MUR 100 million); • The Income Tax Act (ITA) amendment to cater for any change that may be required in connection with the introduction of a domestic minimum top-up tax, applicable to companies resident in Mauritius forming part of MNE groups with global annual revenue of EUR 750 million or more, to ensure that they are taxed at the global minimum rate of 15%, including (i) the addition of relevant definitions and references to the GloBE Rules as approved by the Inclusive Framework on BEPS; and (ii) the addition of the provision that, notwithstanding the other provisions of the ITA, a company forming part of an MNE group that is liable to a Top-up Tax in a year, may be required by the Director-General to compute and pay a Qualified Domestic Minimum Top-up Tax in such form and manner as may be prescribed;
Where the effective date of the measures is not specified, they are generally effective from 2 August 2022.
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Type:
- Promotion and facilitation (Investment incentives)
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Industry:
- Not industry specific
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Sources:
- ENSAfrica, MAURITIUS: Amendments to Tax Laws enacted, https://www.ensafrica.com/news/detail/6231/africa-tax-in-brief, 27 Sep 2022
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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 quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 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 growth and development.
-
Note: the policy measures are identified through a systematic review of government and business intelligence sources. 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.