Mauritius Freeport Zone
Leverage duty-free imports, VAT exemptions, and world-class logistics infrastructure for your international trade operations.
The Mauritius Freeport was established in 1992 as a key pillar of the country's strategy to position itself as a regional trade and logistics hub between Africa and Asia. Governed by the Freeport Act 2004 (as amended), the Mauritius Freeport zone covers approximately 30 hectares of dedicated logistics infrastructure strategically located near Port Louis harbour and Sir Seewoosagur Ramgoolam (SSR) International Airport. Today, the Freeport hosts approximately 268 licensed operators, including 10 third-party logistics providers and 3 private developers, and employs over 4,000 people in trade, warehousing, and light manufacturing activities.
The Freeport is designed to facilitate a wide range of international trade activities including import and re-export of goods, warehousing and distribution, light manufacturing and assembly, labelling and packaging, ship stores and bunkering, and transhipment operations. It provides a duty-free and tax-efficient environment that enables international businesses to store, process, and re-distribute goods across Africa, Asia, and the Indian Ocean region without incurring the customs duties and taxes that would normally apply to goods entering Mauritius. Mauritius's strategic geographic position โ situated in the Indian Ocean at the crossroads of Africa and Asia โ makes the Freeport an ideal hub for companies seeking to access the COMESA (Common Market for Eastern and Southern Africa) market of 560 million consumers, the SADC (Southern African Development Community) region, and Indian Ocean Island economies.
Mauritius is a member of both COMESA and SADC, and goods originating from or transiting through the Freeport can benefit from preferential market access under these regional trade agreements. The Economic Development Board (EDB) of Mauritius is the primary authority responsible for overseeing Freeport licensing and development. The EDB issues Freeport certificates to qualifying operators and developers, and works to attract new investment and expand the range of activities within the Freeport zone.
The Mauritius Freeport has evolved significantly since its inception, growing from a simple transhipment facility into a comprehensive logistics and light manufacturing platform that serves as a critical link in the supply chains of companies operating across the African continent and the wider Indian Ocean region. With modern warehouse facilities, efficient customs clearance procedures, and an attractive fiscal regime, the Mauritius Freeport remains one of the most competitive free zone offerings in the region.
Key Features of the Mauritius Freeport Zone
Duty-Free Imports
All raw materials, components, and finished goods imported into the Freeport zone are exempt from customs duties, enabling cost-effective procurement for manufacturing and re-export operations.
VAT Exemption
Freeport operations are exempt from Value Added Tax (VAT), which is normally charged at 15% on goods and services in Mauritius. This significantly reduces operating costs for Freeport businesses.
No Export Tax
Goods re-exported from the Freeport zone are not subject to any export taxes or levies, ensuring competitive pricing for international trade operations.
3% Corporate Tax Rate
Profits derived from Freeport activities benefit from an effective corporate tax rate of 3% (reduced from the standard 15% rate), making the Freeport one of the most tax-efficient free zones in the region.
100% Foreign Ownership
Foreign investors can own 100% of a Freeport company with no requirement for a local partner. Full control over operations and strategic decisions.
Free Repatriation of Profits
All profits, dividends, and capital can be freely repatriated without restriction. No exchange controls apply to Freeport operators dealing in foreign currencies.
30 Hectares of Logistics Infrastructure
Access to modern warehousing, cold storage, open storage yards, and office facilities within a dedicated and secure Freeport zone with 24/7 security.
Strategic Proximity to Port and Airport
The Freeport zone is located adjacent to Port Louis harbour โ the busiest port in the Indian Ocean region โ and within easy reach of SSR International Airport for air freight operations.
Gateway to Regional Markets
Preferential access to COMESA (560 million consumers), SADC, and Indian Ocean Island markets through Mauritius's membership of regional trade agreements and bilateral protocols.
Simplified Customs Procedures
Streamlined customs clearance and regulatory procedures within the Freeport zone, with dedicated customs officers and electronic documentation to minimise delays.
Process for Setting Up in the Mauritius Freeport
Freeport Certificate Application
Submit an application to the Economic Development Board (EDB) for a Freeport certificate. The application must include a comprehensive business plan detailing the proposed activities, projected volumes, and employment plans.
Business Plan Preparation
Prepare a detailed business plan covering the nature of Freeport activities, target markets, logistics requirements, projected turnover, and financial forecasts for at least three years.
Premises Selection
Select suitable warehouse, office, or industrial premises within the designated Freeport zone. Options include leasing from existing Freeport developers or constructing purpose-built facilities.
Licensing Approval
The EDB reviews the application and, upon satisfaction of all requirements, issues the Freeport certificate. Processing typically takes 4 to 8 weeks depending on the complexity of the application.
Customs Registration
Register with the Mauritius Revenue Authority (MRA) Customs Department for a customs bond and obtain the necessary customs clearance codes for Freeport operations.
Operations Setup
Equip the premises, hire staff, establish logistics partnerships, and set up IT systems for inventory management, customs documentation, and trade compliance.
Ongoing Compliance
Maintain compliance with Freeport Act requirements, including annual licence renewal, customs bond maintenance, activity reporting to the EDB, and adherence to customs regulations.
Requirements for Mauritius Freeport Operations
- Freeport certificate issued by the Economic Development Board (EDB)
- Comprehensive business plan with projected activities and financial forecasts
- Proof of financial standing and ability to fund the proposed operations
- Warehouse or office premises within the designated Freeport zone
- Customs bond lodged with the Mauritius Revenue Authority (MRA)
- Company incorporated in Mauritius (GBC or domestic company)
- KYC/AML documentation for all directors and beneficial owners
- Evidence of logistics and supply chain capabilities
- Insurance coverage for goods stored within the Freeport zone
- Compliance framework for customs and trade regulations
Estimated Costs for Mauritius Freeport Operations
| Item | Estimated Range |
|---|---|
| Freeport certificate application | USD 500 โ 1,000 |
| Annual licence fee | USD 500 โ 2,000 |
| Warehouse rental (per sqm/month) | USD 5 โ 15 |
| Customs bond | Varies by activity |
| Company incorporation (if new) | USD 2,500 โ 5,000 |
| Annual accounting & compliance | USD 2,000 โ 5,000 |
Frequently Asked Questions About Mauritius Freeport Zone
What activities are permitted in the Mauritius Freeport?
Permitted activities include import and re-export of goods, warehousing and storage, light manufacturing and assembly, labelling and packaging, quality control and testing, ship stores and bunkering, transhipment, and distribution. The EDB may approve other activities on a case-by-case basis provided they are consistent with the objectives of the Freeport Act.
What is the corporate tax rate for Freeport operations?
Profits derived from qualifying Freeport activities are subject to an effective corporate tax rate of 3%, compared to the standard 15% rate applicable to other Mauritius companies. This reduced rate applies specifically to income from Freeport activities as defined under the Freeport Act.
Can a foreign company operate in the Mauritius Freeport?
Yes. Foreign companies can operate in the Freeport either by incorporating a new Mauritius company (GBC or domestic) or by registering a branch of a foreign company. 100% foreign ownership is permitted with no requirement for a local partner.
What is the minimum investment required?
There is no statutory minimum investment amount for Freeport operations. However, the EDB will assess the viability of the business plan, and the applicant must demonstrate sufficient financial resources to fund the proposed activities. Practical minimum investment depends on the scale of operations and premises requirements.
How long does the Freeport licensing process take?
The EDB typically processes Freeport certificate applications within 4 to 8 weeks, provided all required documentation is complete and the business plan meets the EDB's criteria. More complex applications involving construction or specialised activities may take longer.
Can goods from the Freeport be sold on the local Mauritius market?
Goods can be transferred from the Freeport zone to the domestic Mauritius market, but they become subject to applicable customs duties and VAT upon entry into the domestic market. The Freeport fiscal benefits apply only to goods that remain within the Freeport zone or are re-exported.
What regional markets can be accessed from the Freeport?
The Mauritius Freeport provides preferential access to COMESA (560 million consumers across 21 African countries), SADC (16 Southern African countries), and Indian Ocean Island economies including Madagascar, Seychelles, Comoros, and Reunion. Mauritius's bilateral trade agreements further extend market access opportunities.
Is cold storage available in the Freeport zone?
Yes. The Freeport zone includes modern cold storage and refrigerated warehouse facilities suitable for perishable goods, pharmaceuticals, and other temperature-sensitive products. Several third-party logistics providers within the Freeport offer cold chain solutions.