Incentives

Income Tax

  1. Notwithstanding the Income Tax Act, the income derived by a member registered under the Scheme from within or outside Mauritius during the 10 succeeding income years as from the income year in which he is registered as member under regulation 8 shall be exempt from income tax and from the provisions of section 112 of that Act.
  2. Notwithstanding paragraph (a), every member registered under the Scheme shall, in respect of an income year, submit to the Director-General, not later than 30 September following that income year, a statement, in such form and manner as may be determined by the Director-General, of his income derived from within and outside Mauritius and where the amount is derived from outside Mauritius, the amount of income remitted therefrom in Mauritius.

Motor Car

Every member registered under the Scheme shall be exempted from the payment of excise duty under the Excise Act of up to a maximum of Rs 2 million on a motor car cleared from a bonded warehouse or imported, provided that the member has not claimed excise duty concession as a returning citizen of Mauritius under item 3 of Part 1A of the First Schedule to the Excise Act.

Personal Belongings

Every member registered under the Scheme shall be exempted from the payment of customs duty under the Customs Tariff Act and value added tax under the Value Added Tax Act on his household and personal effects provided that –

  1. the household and personal effects have been purchased abroad and are not intended for sale or transfer;
  2. those effects are imported within a period of 6 months from the date of his last arrival or any such period where the Director-General is satisfied that those effects were not imported within that period of 6 months due to any reasonable cause or justification;
  3. where those effects do not accompany that person, that person has, on his last arrival to Mauritius, made a written declaration to the Director-General of their intended importation giving full particulars of the effects to be imported;
  4. the member has not been granted an exemption under item E9 of Part II of the First Schedule to the Customs Tariff Act.

Registration duty

  1. No registration duty under the Registration Duty Act shall be payable by a member registered under the Mauritian Diaspora Scheme on a deed witnessing the transfer of a residential property under the Smart City Scheme, or Property Development Scheme, prescribed under the Act, to that member.
  2. Subparagraph (a) shall apply only to the first purchase of residential property by the member either under the Smart City Scheme, or Property Development Scheme, prescribed under the Act.

Permanent Residence

Every member who is a non-citizen (parent or grandparents hold the Mauritian nationality) may, on application being made, be granted the status of permanent resident in accordance with section 5A of the Immigration Act.

Where a member has been granted the status of permanent resident pursuant to subparagraph (a) –

  1. his spouse;
  2. his child, stepchild or lawfully adopted child, under the age of 24, of the member or of a person to whom subparagraph (i) applies; and
  3. his wholly dependent next of kin of the person, where he is unmarried, provided that the number of dependents does not exceed 3, shall have the status of permanent resident.

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