Investment Policy Monitor
-
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
- Home >
- Investment Policy Monitor >
- Mauritius - Adopted Budget 2024-2025 with implications for investment
Mauritius
Adopted Budget 2024-2025 with implications for investment
03 Jun 2024On 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: • Measures to expedite the issuance of licences and permits, ensuring they are processed within 10 working days, provided all requirements are met. • An 80 per cent partial exemption on income for companies holding a Robotic and AI Enabled Advisory Services licence, provided they meet substance requirements. • 100 per cent tax exemption on gains from the sale of virtual assets and virtual tokens to stimulate innovation and investment. Furthermore, the Premium Investor Certificate (PIC) will be extended to cover private investments in the creative industry, including the development of concert venues and theatres.
The Budget also determines that income derived from intellectual property assets by manufacturing companies in the medical, biotechnology, or pharmaceutical sectors will be taxed at 15 per cent instead of 3 per cent, aligning with international norms.
-
Type:
- Promotion and facilitation (Investment facilitation , Investment incentives)
-
Industry:
- Not industry specific
- Services (Computer programming, consultancy and related activities, Human health activities)
-
Sources:
- TBI Mauritius, Mauritius Budget 2024-2025: Key Measures Impacting Foreigners, https://tbimauritius.com/mauritius-budget-2024-2025/, 27 Jun 2024
-
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.