This scheme aims to promote the development of SME's and to integrate them into the industrial landscape. It applies to enterprises whose production equipment does not exceed MUR 10 million in value.

Qualifying Activities

• Any manufacturing activity, including repair, packing and assembly of input into finished or semi-finished goods, provided the aggregate CIF value of production equipment does not exceed MUR 10 million.

Incentives

• No customs duty on production equipment
• 15% corporate tax
• Concessionary loan schemes in order-to facilitate access to finance
• Existing SME industrial estates equipped with IT facilities.