G/SCM/N/401/MUS  
 
10 November 2023  
(23-7601) Page: 1/36 
Committee on Subsidies and Countervailing Measures  Original: English  
 
  
SUBSIDIES  
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1  
OF THE GATT 1994 AND ARTICLE 25 OF THE AGREEMENT  
ON SUBSIDIES AND COUNTERVAILING MEASURES  
MAURITIUS  
The following communication, dated and received on 17 October  2023 is being circulated at the 
request of the delegation of Mauritius.  
_______________  
In accordance with Article 25.2 of the Agreement on Subsidies and Countervailing Measures and 
Article XVI: 1 of the GATT 1994, the Government of the Republic of Mauritius notifies the Committee 
on Subsidies and Countervailing Measures data supplied by the authority in charge of the subsidy, 
as related in program financed by the Budget for 2022/2023 . It is to be  noted that this notification 
does not prejudge, under the GATT 1994 and the SCM Agreement the legal status of the notified 
programmes, their effects, or the nature of the programmes themselves.  
  G/SCM/N/401/MUS  
 
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  TABLE OF CONTENTS  
I. FISHERIES PROGRAMMES  ................................ ................................ .......................  4 
1   ASSISTANCE FOR THE PURCHASE OF "FIBRE -GLASS FISHING BOATS OF 8 -12 M 
LENGTH" (CANOTTE)  ................................ ................................ ................................ ........  4 
2   ASSISTANCE FOR THE PURCHASE OF SEMI -INDUSTRIAL VESSEL ................................  4 
3   INCENTIVES FOR INLAND AQUACULTURE  ................................ ................................ ... 5 
4   ASSISTANCE TO ARTISANAL FISHERMEN  ................................ ................................ .... 6 
II. AGRICULTURAL PROGRAMMES  ................................ ................................ ................  6 
1   FREIGHT REBATE SCHEME  ................................ ................................ ...........................  6 
2   TEA SECTOR SUPPORT SCHEME  ................................ ................................ ...................  7 
3   WINTER ALLOWANCE SCHEME  ................................ ................................ ....................  8 
4   MINI TEA HARVESTER SCHEME (MTHS) ................................ ................................ ....... 9 
5   FARMERS' PROTECTION SCHEME (FPS)  ................................ ................................ ....... 9 
6   SCHEME TO ENCOURAGE USE OF BIO FERTILIZERS  ................................ ...................  10 
7   FERTILISER SUBSIDY SCHEME (FSS)  ................................ ................................ ........  11 
8   LOCALLY PRODUCED FERTILIS ER SUBSIDY SCHEME (LPFS)  ................................ ..... 12 
9   MICRO -PROPAGATION/SEED PRODUCTION SCHEME  ................................ ................  13 
10   PURCHASE OF QUALITY PLANTING MATERIAL SCHEME  ................................ ..........  14 
11   FRUIT RIPENING SCHEME  ................................ ................................ .......................  14 
12   SEED PURCHASE SCHEME (POTATO, ONION AND GARLIC)  ................................ ...... 15 
13   BAT NET SCHEME FOR FRUIT GROWERS (MANGO, LITCHI AND LONGAN)  ...............  16 
14   CROP PRODUCERS (COMPOST) ................................ ................................ ................  17 
15   SHELTERED FARMING SCHEME  ................................ ................................ ................  17 
16   RAINWATER HARVESTING SCHEME  ................................ ................................ .........  18 
17   CATTLE BREEDERS SCHEME  ................................ ................................ .....................  19 
18   PASTURE DEVELOPMENT  ................................ ................................ .........................  20 
19   HEIFER PRODUCTIVITY INCENTIVE SCHEME  ................................ ...........................  21 
20   UPGRADING OF LIVES TOCK FARM/POULTRY SCHEME  ................................ .............  22 
21   SCHEME FOR PURCHASE OF EQUIPMENT  ................................ ................................ . 23 
22   SCHEME FOR ACQUISITION OF CCTV CAMERAS  ................................ .......................  24 
23   CATTLE BREEDING SCHEME  ................................ ................................ .....................  25 
24   GOAT/SHEEP BREEDING SCHEME  ................................ ................................ ............  26 
25   SUBSIDY ON ANIMAL FEED  ................................ ................................ .....................  27 
26   PAYMENT OF AN ENHANCED GUARANTEED PRICE OF  
RS 25,000 PER TON OF SUGAR TO PLANTERS  ................................ ................................  27 
27   GRANT (50%) FOR THE PURCHASE O F FERTILIZERS  ................................ ..............  28 
28   SUBSIDY ON AGRICULTURAL MECHANISATION SCHEME (SAM)  ..............................  29 
III.  MANUFACTURING/INDUSTRIAL PROGRAMMES  ................................ .....................  30 
1   INVESTMENT TAX CREDIT  ................................ ................................ .........................  30 
2   INCOME TAX HOLIDAY  ................................ ................................ ..............................  31 
3   DOUBLE DEDUCTION OF EXPENDITURE ................................ ................................ ..... 32 G/SCM/N/401/MUS  
 
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  4   TRANSFER OF UNRELIEVED TAX LOSSES  ................................ ................................ ... 33 
5   EXEMPTION FROM REGISTRATION DUTY AND LAND TRANSFER TAX  ........................  34 
IV. SMALL AND MEDIUM ENTERPRISES PROGRAMMES  ................................ ...............  35 
1   ORNAMENTAL FISH FARMING  ................................ ................................ ...................  35 
2   SEEDING CAPITAL FOR THE SETTING UP OF A MINI FRUIT PROCESSING PLANT  ...... 36 
  G/SCM/N/401/MUS  
 
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  I. FISHERIES PROGRAMMES  
1  ASSISTANCE FOR THE PURCHASE OF "FIBRE -GLASS FISHING BOATS OF 8 -12 M 
LENGTH " (CANOTTE)  
1. Title of the subsidy  
Assistance for the purchase of fibre -glass fishing boats of 8 -12 m length (canotte)  
2. Period covered by the notification  
Financial year 2022/2023.  
3. Policy objective and/or purpose of the subsidy  
To provide an alternative mode of livelihood and at the same tim e to reduce fishing effort from the 
heavily fished lagoon to off lagoon areas.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Blue Economy, Marine Resources, Fisheries and Shipping.  
5. Form of the subsidy  
A grant of 50% the value of fibre-glass fishing boats (a max of Rs 300,000).  
6. To whom and how the subsidy is provided  
Registered artisanal fishermen.  
7. Total Amount of subsidy  
Rs 4 million.  
8. Duration  
The measure is valid for one year.  
9. Statistical data permitti ng an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  (The catch is only used for 
the domestic market).  
2  ASSISTANCE FOR THE PURCHASE OF SEMI -INDUSTRIAL VESSEL  
1. Title of the subsidy  
Assistance for th e purchase of semi -industrial fishing boats.  
2. Period covered by the notification  
Financial year 2022/20232.  
3. Policy objective and/or purpose of the subsidy  
To encourage outer reef and bank fishing to reduce fishing pressure on the lagoon, for the protection 
of lagoon biodiversity , to gain livelihood and ensure food security.  G/SCM/N/401/MUS  
 
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  4. Background and authority for the subsidy  
Budget Measure, Ministry of Blue Economy, Marine Resources, Fisheries  and Shipping.  
5. Form of the subsidy  
A grant of 50% the value of the boat (a ca p of Rs 6 million).  
6. To whom and how the subsidy is provided  
Fishermen Cooperatives Society.  
7. Total Amount of subsidy  
Rs 12 Million was earmarked in budget 2022/2023, but no application was received.  
8. Duration  
The measure is valid for one year.  
9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available (the catch is only used for 
the domestic market).  
3  INCENTIVES FOR INLAND AQUACULTURE  
1. Title of the subsidy  
Inland aquacu lture scheme  
2. Period covered by the notification  
Financial year 2022/2023.  
3. Policy objective and/or purpose of the subsidy  
To provide financial incentives to the operators interested in setting up of small aquaculture farms 
in order to increase local fish p roduction.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Blue Economy, Marine Resources, Fisheries  and Shipping.  
5. Form of the subsidy  
Providing incentive of an 8 year tax holiday and duty and VAT exemption on equipment.  
6. To whom and ho w the subsidy is provided  
Small operators intending to embark on fish farming.  
7. Total Amount of subsidy  
Nil  
8. Duration  
The measure is valid for one year.  G/SCM/N/401/MUS  
 
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  9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessm ent of trade effects is available.   
4  ASSISTANCE TO ARTISANAL FISHERMEN  
1. Title of the subsidy  
Bad Weather Allowance  
2. Period covered by the notification  
Financial year 2022/2023.  
3. Policy objective and/or purpose of the subsidy  
To provide financial support to the fishermen during bad weather where no fishing is allowed.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Blue Economy, Marine Resources, Fisheries  and Shipping.  
5. Form of the subsidy  
Subsistence allowance of Rs 650 per day. 
6. To whom and how the subsidy is provided  
Registered Artisanal fishermen.  
7. Total Amount of subsidy  
The amount varies for each year as it depends on the number of bad weather days.  
8. Duration  
The measure is valid for one year.  
9. Statistical data permitting an  assessment of the trade effects  
This subsistence allowance has no effects on trade as the allowance is paid only for the number of 
days they were not working (no catches).   
II. AGRICULTURAL PROGRAMMES  
1  FREIGHT REBATE SCHEME  
1. Title of the Subsidy Programme  
Freight Rebate Scheme.  
2. Period covered by the notification  
2022/2023.  
3. Policy Objective  
To promote the exportation of various agricultural products grown in Mauritius and to increase local 
production of specific fruits, vegetables and flowers.  G/SCM/N/401/MUS  
 
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  4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy  
This scheme is applicable to selected fruits, vegetables and flowers and comprises of a rebate on 
exportation freight costs of 25% to be shared equally amongst exp orters and producers.  
6. To whom and how the subsidy is provided  
Beneficiaries  
- Exporters registered with the Agricultural Marketing Board (AMB).  
 
- Producers registered with the Small Farmers Welfare Fund (SFWF) and known to the 
Food and Agricultural Research Extension Institute (FAREI).  
Condition of subsidy  
- The eligible selected produce shall be either unprocessed or minimally processed 
(i.e produce which is peeled, sliced/carved, dried and vacuum packed).  
- Pickles and other produce in jar s/food containers shall not be eligible under this scheme.  
- Scheme shall only be applicable to produce exported to countries with which Mauritius 
has international trade relations.  
7. Total Amount of subsidy  
Rs 800,000.  
8. Duration of the subsidy  
Annual basis.  
9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
2  TEA SECTOR SUPPORT SCHEME  
1. Title of the Subsidy Programme  
Tea Sector Support Scheme.  
2. Period covered by the notification  
2022/2023.  
3. Policy Objective and Background  
In line with the Government's objective of boosting the tea sector, NPK and CAN fertilizer are 
provided free of charge to small tea growers to boost up the production of tea leaves and also 
reducing t heir costs of production.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  G/SCM/N/401/MUS  
 
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  5. Form of the subsidy, to whom and how the subsidy is provided  
To provide fertilizers free of charge (175 kg per arpent of NPK in September and 1 00 Kg per arpent 
of CAN in December) to small registered tea planters.  
6. Beneficiaries  
Subsidy is eligible to tea planters registered and licensed with the National Agricultural Products 
Regulatory Office (NAPRO) and with the Small Planters Welfare Fund ( SFWF).  
7. Total Amount of subsidy  
Rs 17,345,796.06  
8. Duration of the subsidy  
Annual basis.  
9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
3  WINTER ALLOWANCE SCHEME  
1. Title of the Subsidy Programme  
Winter Allowance Scheme.  
2. Period covered by the notification  
2022/2023.  
3. Policy  Objective and Background  
To provide an income support to small tea growers to cope with the reduction of tea leaves 
production during the previous winter period.  
4. Authority  for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
Following National Budget 2022/23, the income support has been  increased from 1.50/ Kg to Rs 
2.00/kg as per the following formula:  
 
(Total production of leaves during the previous year (kgs) / 7) X 5 months X Rs 2.00 per Kg of tea 
leaves.  
6. Beneficiaries  
The payment of the Winter Allowance is undertaken based on the of ficial lists of tea planters 
submitted by the National Agricultural Products Regulatory Office ( NAPRO), containing the name and 
respective production/kg and quantum of allowances payable for each tea planter. The lists are 
provided by the Tea Factories to the NAPRO.  
7. Total Amount of subsidy  
Rs 6,200,363.84  G/SCM/N/401/MUS  
 
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  8. Duration  of the subsidy  
Annual basis.  
9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
4  MINI TEA HARVESTER SCHEME (M THS)  
1. Title of the Subsidy Programme  
Mini Tea Harvester Scheme (MTHS).  
2. Period  covered by the notification  
2022/2023.  
3. Policy  Objective and Background  
A one off grant of Rs 10,000 is provided to tea planters on the purchase price of a Mini Tea Harvester 
(MTH) to enable them conducting the tea leaves harvest on a continuous basis and added in 
challenge the ageing population and scarcity of labour.  
4. Authority  for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the s ubsidy, to whom and how the subsidy is provided  
A grant of Rs 10,000 is provided  to registered tea growers for the purchase of Mini Tea Harvesters .  
6. Beneficiaries  
Tea growers registered with the SFWF and applying for the MTHS.  
 
7. Total Amount of subsidy  
Rs 1,100,000  
8. Duration of the subsidy  
Annual basis.  
9. Statistical  data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
5  FARMERS ' PROTECTION SCHEME (FPS)  
1. Title of the Subsidy Programme  
Farmer s' Protection Scheme (FPS)  
2. Period  covered by the notification  
2022/2023.  G/SCM/N/401/MUS  
 
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  3. Policy Objective  
To provide financial support to small registered farmers on crop/animal losses that they may incur 
due to non -manageable risks including natural calamities for crops/ death of animals. The objective 
of the FPS being to protect the investment of farmers and stabilize their revenues hence ensuring 
their sustainability and reducing the breach in food production to promote National Food Security.  
4. Background and autho rity for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of the Subsidy  
The SFWF 's Act was amended in the Finance and Miscellaneous Act 2022/23 so as to include 
the Farmer 's Protection Scheme (FPS) as a pre -requirement for small farmers to register at 
the SFWF and as a precondition for vegetable, fruits, flowers, tea and sheltered 
farming/hydroponics/ aquaponics growers and small cattle breeders to benefit from all  other 
facilities/incentives provided by the Government, for e.g duty free/ road tax concession, 
Schemes offered by the SFWF/FAREI and AMB etc.  
 
To provide financial assistance of Rs 6,000/arpent or 500m2or Rs 6,000/animal to farmers 
on crop (open field an d sheltered farming) on crops losses of 50% or more caused by natural 
calamities, namely cyclone, excessive rainfall and drought.  
Beneficiaries  
Small farmers registered with the SFWF and cultivating vegetable, fruits, flowers, tea and 
sheltered farming/hyd roponics/ aquaponics growers and small cattle breeders . 
Conditions of subsidy  
Following Heavy Rainfall from 24 -26 January 2023 and 03 February 2023 & torrential rainfall 
from the 26 -28 January 2023 and cyclone Freddy from 18 -21 February 2023, Financial 
Assistance to the tune of Rs 6000 per arpent was paid to eligible planters.  
6. Total Amount of subsidy  
Rs 50,285,702  
7. Duration  of the subsidy  
The coverage of FPS is for a period of 12 consecutive months as from the date the beneficiary 
registered hi s/her crop/ cattle under the scheme.  
8. Statistical  data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
6  SCHEME TO ENCOURAGE USE OF BIO FERTILIZERS  
1. Title of the Subsidy Programme  
Bio-Farming Support Scheme (BFSS).  
2. Period covered  by the notification  
2022-2023.  G/SCM/N/401/MUS  
 
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  3. Policy Objective  
(i) To increase the accessibility of farmers to organic inputs such as bio fertilisers, Bio 
pesticides, etc so as to stimulate and promote organic farming in the country.  
(ii) To increase the agricultural productivity while maintaining the soil health and 
environmental safety and produce safer food for consumption for the benefit of 
customers.  
(iii) To leverage the price of bio pesticides to that of synthetic pesticides.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of the Subsidy  
- 60% subsidy is provided on the purchase price of bio inputs (pesticides and fertilisers) 
to registered farmers on the cost of bio -inputs.  
- Subsidy will be provided for 3 crop cycles in one year over a maximum acreage of 
5 acres for planters cultivating in open field and a maximum of 10,000 m2 for planters 
cultivating under protected culture.  
Beneficiaries  
All registered planters with the SFWF on condition that they hold:  
- MauriGAP Certificate.  
- Letter from the Food and Agricultural Research and Extension Institute (FAREI) 
certifying their intention to indulge into bio farming.  
- Indulged in protected culture for a maximum of 10,000m2. 
6. Total Amount of subsidy  
Rs 4,993,000.  
7. Duration of the subsidy  
Annual basis.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data p ermitting an assessment of trade effects is available.  
7  FERTILISER SUBSIDY SCHEME (FSS)  
1. Title of the Subsidy Programme  
Fertiliser Subsidy Scheme (FSS)  
2. Period covered by the notification  
2022-2023.  G/SCM/N/401/MUS  
 
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  3. Policy Objective  
(i) To provide direct support to farmers in  order to assist them continue fertilising their 
fields so as to sustain and boost up food crop production.  
4. Background  and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsi dy is provided  
Details of the Subsidy  
50% subsidy is provided to registered planters (vegetables, fruits & flowers) on the purchase of 
imported fertilisers for one crop cycle for a maximum of:  
(i) Rs 7500/arpent (up to 10 arpents) for open field and/or  
(ii) A maximum of Rs 45/m2 (up to 1500m2) for sheltered farming.  
 
Beneficiaries  
Small farmers registered with the SFWF and cultivating vegetable, fruits & flowers and sheltered 
farming/hydroponics/ aquaponics growers.  
6. Total Amount of subsidy  
Rs 46,915,550  
7. Duration of the subsidy  
Annual basis.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
8  LOCALLY PRODUCED FERTILISER SUBSIDY SCHEME (LPFS)  
1. Title of the Subsi dy Programme  
Locally Produced Fertiliser Subsidy Scheme (LPFS)  
2. Period covered by the notification  
2022-2023.  
3. Policy Objective  
(i) To assist planters to use and adopt locally produced fertilisers including organic fertilisers to 
reduce dependency on imported fe rtilisers.  
 
(ii) To promote the establishment and consolidation of a local industry for the manufacture of 
fertilisers from locally available materials in line with the circular economy, which will enable 
planters continuing on food crop production locally, hence promoting  national food security.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  G/SCM/N/401/MUS  
 
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  5. Form of the subsidy, to whom and how the subsidy is provided  
Details of the Subsidy  
(iii) 75% subsidy is provided to registered plante rs on the purchase of locally produced 
fertilisers (liquid fertilisers, bio fertilisers and composts) to stimulate planters adopting 
locally produced fertilisers in replacement to imported chemical ones hence reducing our 
dependency on imports.  
Beneficiari es 
Small farmers registered with the SFWF and cultivating vegetable, fruits & flowers.  
6. Total Amount of subsidy  
Rs 4,829,518  
7. Duration of the subsidy  
Annual basis.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
9  MICRO -PROPAGATION/SEED PRODUCTION SCHEME  
1. Title of the Subsidy Programme  
Micro -Propagation/Seed Production Scheme  
2. Period covered by the notification  
2022-2023.  
3. Policy Objective  
To promote the production of quality planting material.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of the Subsidy  
50% subsidy on cost of equipment up to a ma ximum of Rs 500,000.  
Beneficiar ies 
Small farmers registered with the SFWF and cultivating vegetable, fruits & flowers.  
6. Total Amount of subsidy  
Rs 5,000,000  
7. Duration of the subsidy  
Annual basis.  G/SCM/N/401/MUS  
 
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  8. Statistical data permitting an assessment of the trade effe cts 
No statistical data permitting an assessment of trade effects is available.  
10  PURCHASE OF QUALITY PLANTING MATERIAL SCHEME  
1. Title of the Subsidy Programme  
Purchase of Quality Planting Material Scheme  
2. Period covered by the notification  
2022-2023.  
3. Policy Objective  
To encourage the introduction of high value crops by planters  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of th e Subsidy  
50% subsidy of the cost of the planting material up to a maximum of Rs 100,000.  
Beneficiaries  
Small farmers registered with the SFWF and cultivating vegetable, fruits & flowers.  
6. Total Amount of subsidy  
Rs 5,000,000  
7. Duration of the subsidy  
Annual basis.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
11  FRUIT RIPENING SCHEME  
1. Title of the Subsidy Programme  
Fruit Ripening Scheme  
2. Period covered by the notification  
2022-2023.  
3. Policy Objective  
To promote good practices for fruit ripening  G/SCM/N/401/MUS  
 
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  4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
Detail s of the Subsidy  
50% subsidy of the cost of the planting material up to a maximum of Rs 100,000.  
Beneficiaries  
Small farmers registered with the SFWF and cultivating vegetable, fruits & flowers.  
6. Total Amount of subsidy  
Rs 5,000,000  
7. Duration of the subsidy  
Annual basis.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
12  SEED PURCHASE SCHEME (POTATO, ONION AND GARLIC)  
1. Title of the Subsidy Programme  
Seed Purchase Sc heme (Potato, Onion and Garlic).  
2. Period covered by the notification  
2022/2023.  
3. Policy Objective  
The seed purchase scheme help small planters meet the significant, high financial cost involved in 
the purchase of seeds for potato, onion and garlic.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
- Planters will have to make a minimum part payment of 10% of the cost of seed purchased at 
the Agricultural Marketing Board (AMB).  
- The remaining amount shall be paid without interest after beneficiaries have harvested their 
crops.  
6. Total Amount of subsidy  
Rs 6,000,000.  
7. Duration of the subsidy  
Annual basis.  G/SCM/N/401/MUS  
 
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  8. Statistical data permitting an assessment o f the trade effects  
No statistical data permitting an assessment of trade effects is available.  
13  BAT NET SCHEME FOR FRUIT GROWERS (MANGO, LITCHI AND LONGAN)  
1. Title of the Subsidy Programme  
Bat Net Scheme for Fruit Growers (Mango, Litchi and Longan).  
2. Period c overed by the notification  
2022/2023.  
3. Policy Objective and Background  
To protect fruit trees in orchards and in backyard from being attacked by bats.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
- Subsidy of 50% on costs for the purchase of anti -bird net to cover 50% of the extent of 
the orchard up to a maximum of 2 arpents.  
- For backyards, subsidy of 50% on costs for the purchase of anti -bird net for a maximum 
of 5 fruit trees.  
- Each beneficiary will be eligible for the Scheme only once in a fruit season.  
- Fruit trees mainly concerned by the Scheme include: Mango, Litchi and Longan.  
Beneficiaries  
Member of the public, or chard owner, planters, members of Cooperatives 
Societies/Companies/Farmers Associations.  
Eligibility criteria  
Member of the public/orchard owner having at least one fruit bearing tree.  
6. Total Amount of subsidy  
Rs 20,000,000.  
7. Duration of the subsidy  
Annual b asis. 
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  G/SCM/N/401/MUS  
 
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  14  CROP PRODUCERS (COMPOST)  
1. Title of the Subsidy Programme  
Crop Producers (Compost).  
2. Period covered by the notific ation 
2022/2023.  
3. Policy Objective and Background  
To provide support to small planters to shift from the use of chemical inputs to organic ones so as 
to promote sustainable agriculture.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
A provision of locally produced compost up to a maximum of 1 ton/arpent.  
Small planters registered with the SFWF and sugar cane planters registered with the Sugar Insu rance 
Fund Board (SIFB).  
6. Total Amount of subsidy  
Rs 1,000,000.  
7. Duration of the subsidy  
Annual basis.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
15  SHELTERED FARMIN G SCHEME  
1. Title of the Subsidy Programme  
Sheltered Farming Scheme.  
2. Period covered by the notification  
2022/2023.  
3. Policy Objective and Background  
To encourage farmers to shift from traditional open field cultivation to sheltered farming system. 
This will enable farmers to mitigate effects of adverse climatic conditions; improve production 
capacity and the quality of farm produce.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  G/SCM/N/401/MUS  
 
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  5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
(a) A grant of 50% on investment on investment costs up to a maximum of Rs 500,000.  
(b) The scope of the scheme is being extended to farmers engaged in production of cut 
flowers, ornamentals, as well as hydroponics and bio farming activities.  
(c) Farmers will also benefit from the scheme to have quick replacement of plastic cover of 
natural calamities.  
(d) Scheme applicable to Sheltered Farming activities are approved by FAREI.  
(e) Prospective applicants will benefit from the scheme onl y once.  
Beneficiaries  
Registered planters, Cooperative Societies, Agricultural Companies and Farmers Associations 
operating in the agro -industrial sector and engaged in production of high -value 
crops/horticultural crops on a minimum extent of 0.5 arpent an d having a maximum annual 
turnover of Rs 3 million.  
New promoters who are already owners of land or who hold land leases for at least 5 years 
and whose projects meet other conditions of the Scheme are also eligible.  
6. Conditions of the subsidy  
- Upon approval,  an Agreement will be signed between the Ministry (represented by 
FAREI) and the beneficiary.  
- All facilities funded under Sheltered Farming Scheme will be utilised solely for 
horticultural production.  
- Mode of payment for the scheme will be 40% on submissio n of receipts and the 
remaining 60% on submission of project completion report.  
7. Total Amount of subsidy  
Rs 45,000,000.  
8. Duration of the subsidy  
One time subsidy.  
9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting a n assessment of trade effects is available.  
16  RAINWATER HARVESTING SCHEME  
1. Title of the Subsidy Programme  
Rainwater Harvesting Scheme.  
2. Period covered by the notification  
2022/2023.  G/SCM/N/401/MUS  
 
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  3. Policy Objective  
To encourage crop/livestock farmers 'harvest' rainwater to optimise use of water resources.  
The scheme provides partial funding as grant for acquisition of appropriate equipment to collect, 
store and supply of rainwater on -farm for the sole purpose of agricultural production.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
(a) A grant of 50% on investment costs for installation of rainwater harvesting facilities up 
to a maxi mum of Rs 100,000.  
(b) The scheme caters for on -farm installation of rainwater harvesting system on existing 
shed or construction/setting up of a rain water collecting pond/or any other light 
structure for collecting rain water.  
(c) Construction of a new farm shed /store is excluded.  
Beneficiaries  
Individual planters/breeders registered with the SFWF; Cooperative societies/companies 
engaged in the commercial production of food crops, ornamentals and livestock.  
Eligibility criteria for the scheme  
- Holder of the releva nt permits/licenses to carry out the farming activities where 
applicable;  
- Have proof of funding for the remaining amount on proposed investment; and  
- Holder of title deed or lease agreement (minimum 5 years) for land hosting the proposed 
rainwater harvestin g facility.  
6. Total Amount of subsidy  
Rs 1,000,000.  
7. Duration of the subsidy  
Annual basis. Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
17  CATTLE BREEDERS SCHEME  
1. Title of the Subsidy Programme  
Cattle Breeders Scheme.  
2. Period covered by the notification  
2022/2023.  G/SCM/N/401/MUS  
 
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  3. Policy Objective  
To enable breeders to purchase heifers/pregnant heifers/cows of genetical ly improved breeds.  
The scheme provides partial funding as grant for acquisition of appropriate equipment to collect, 
store and supply of rainwater on -farm for the sole purpose of agricultural production.  
4. Background and authority for the subsidy  
Budget Mea sure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
A 50% grant up to a maximum of Rs 50,000 per head on the cost of the animal up to a 
maximum of 10 heads will be refunded as approved by the Ministry.  
The subsidy is provided on condition that:  
- Holders of relevant permits/licences to carry out breeding activities.  
- Have the necessary funding for the remaining amount.  
- Have appropriate housing facilities for the animals.  
Beneficiaries  
Registered breeders/Cooperative Societies/Companies.  
6. Total Amount of subsidy  
Rs 1,000,000.  
7. Duration of the subsidy  
Annual basis. Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessmen t of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
18  PASTURE DEVELOPMENT  
1. Title of the Subsidy Programme  
Pasture Development.  
2. Period covered by the notification  
2022/2023.  
3. Policy Objective  
To encourage the produ ction of good quality fodder for proper feeding of livestock.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  G/SCM/N/401/MUS  
 
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  5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
A 50% grant up to a maximum of Rs 20,000 per arpent on the cost of establishment of 
perennial fodder and maize up to a maximum of 25 arpents.  
The subsidy is provided on condition that:  
- The beneficiary shall complete the plantation within 3 months as from the date of first 
disbursement of grant allocated.  
- The beneficiary shall maintain the fodder plantation under good cultural practices and 
keep the plantation for at least 5 years.  
- The beneficiary shall provide monthly production data on harvest and its use.  
- The Minist ry will disburse 50% of the grant payable up to a maximum of Rs 10,000 per 
arpent upon plantation of 50% of the total acreage to be planted. The remaining 50% 
grant will be disbursed after the first harvest of fodder.  
Beneficiaries  
- Registered breeders/Coop erative Societies/Companies.  
- The beneficiary should be owner of/lessee of agricultural land of at least 1 arpent for at 
least 5 years.  
6. Total Amount  of subsidy  
Rs 100,000.  
7. Duration of the subsidy  
Annual basis. Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
19  HEIFER PRODUCTIVITY INCENTIVE SCHEME  
1. Title of the Subsidy Programme  
Heifer Productivity Scheme  
2. Period covered by the notification  
2022/2023.  
3. Policy Objective  
To encourage breeders to keep their calves healthy up to adult stage so as to increase production 
capacity in milk and meat.  
To encourage breeders to take better care of their calves.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  G/SCM/N/401/MUS  
 
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  5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
A cash grant of Rs 7,500 is payable to breeders under the Heifer Productiv ity Incentive 
Scheme, for each calf they have successfully bred up to 3 months and for a maximum of 30 
weaned calves per year.  
Beneficiaries  
Small breeders registered with the Small Farmers Welfare Fund (SFWF).  
The subsidy is provided on condition that: 
- The breeder must be registered with the SFWF;  
- The calf/calves must be duly  microchipped  by the division of Veterinary Services (DVS);  
- The calf/calves must be at least 3 months old; and  
- The Cash Grant is payable to breeders who meet the eligib ility criteria and after verification 
of the existence of the animal(s) on the farm.  
6. Total Amount of subsidy  
Rs 10,000,000.  
7. Duration of the subsidy  
Annual basis. Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
20  UPGRADING OF LIVESTOCK FARM/POULTRY SCHEME  
1. Title of the Subsidy Programme  
Upgrading of Livestock Farm/Poultry Scheme.  
2. Period covered b y the notification  
2022/2023.  
3. Policy Objective  
To assist breeders in the upgrading/construction of livestock farms.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
A 50% grant up to a maximum of Rs 200,000 on the cost of the building project. Priority will 
be given to those engaging in production of small ruminants, rabbits, geese, turkeys, ducks 
and quails.  G/SCM/N/401/MUS  
 
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  Beneficiarie s 
Registered breeders/Cooperative Societies/Companies.  
The subsidy is provided on condition that:  
- The applicant holds relevant permits/licences to carry out the project;  
- The applicant has the necessary funding for the remaining amount; and  
- Applicants who h ave benefitted previously from grants or other financial incentives for 
upgrading/construction of livestock farm buildings will not be considered.  
6. Total Amount of subsidy  
Rs 4,000,000.  
7. Duration of the subsidy  
Annual basis. Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
21  SCHEME FOR PURCHASE OF EQUIPMENT  
1. Title of the Subsidy Programme  
Scheme for Purcha se of Equipment.  
2. Period covered by the notification  
2022/2023.  
3. Policy Objective  
To encourage farmers engaged in crop/livestock production activities and agro -entrepreneurs to 
acquire farm machinery/equipment for mechanisation of their production system and  also venture 
in food processing or other value addition activities.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
A gra nt of 50% on the costs of investment up to a maximum of Rs 350,000 for the purchase 
of equipment for processing and/or mechanisation of agricultural operations.  
Scheme applicable to Agricultural/Processing equipment approved by FAREI.  
Beneficiaries  
Planter s registered with the SFWF, Cooperative Societies, Agricultural Companies engaged in 
production of food crops and ornamentals and livestock on a minimum extent of 0.25 arpent, 
and agro -entrepreneurs holding a Business Registration Certificate from Small an d Medium 
Enterprises Development Authority (SMEDA).  G/SCM/N/401/MUS  
 
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  New promoters who are already owners of land or who hold land leases for at least 5 years 
and whose projects meet other conditions of the Scheme are also eligible. The subsidy is 
provided on condition tha t: 
- The applicant holds relevant permits/licences to carry out the proposed activities;  
- The applicant has proof of funding for the remaining amount on proposed investment; 
and 
- The applicant is a holder of title deed/lease agreement.  
6. Total Amount of subsidy  
Rs 6,000,000.  
7. Duration of the subsidy  
Annual basis. Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
22  SCHEME FOR ACQUISITION OF CCTV CAMERAS  
1. Title of the Subsidy Programme  
Scheme for Acquisition of CCTV cameras.  
2. Period covered by the notification  
2022/2023.  
3. Policy Objective and Background  
To enable farmers engaged in vegetables, ornamentals, fru its, livestock production activities to 
acquire a CCTV Camera surveillance system at farm/field level, where applicable, to address the 
issue of theft of produce and equipment.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Se curity.  
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of subsidy  
- A grant of 50% on the cost of investment up to a maximum of Rs 50,000 for the purchase 
of CCTV camera surveillance system.  
- Scheme is applicable to CCTV surveillance sys tem approved by the Food and Agricultural 
Research and Extension Institute (FAREI).  
- Prospective applicants will benefit from the scheme only once.  
Beneficiaries  
Farmers registered with the SFWF, Cooperative Societies; Agricultural 
Companies/Associations en gaged in:  G/SCM/N/401/MUS  
 
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  The Scheme will apply on the following conditions:  
- Production of horticultural crops on a minimum area of 1.0 arpent.  
- Protected/ hydroponic cultivation on a minimum area of around 300 m2.  
- Poultry and livestock farmers (cattle: ≥3 heads; goat & sheep: ≥20 heads; poultry: 
≥1,000 birds; pigs: ≥ 20 fatteners or ≥ 3 sows.  
Eligibility Criteria  
- Holder of the relevant permits/licenses to carry out the proposed activities;  
- Have proof of funding for the remaining amount on proposed investment; and  
- Holder of title deed/lease agreement (3 years as from date of application).  
6. Total Amount of subsidy  
Rs 1,000,000.  
7. Duration of the subsidy  
Annual basis.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
23  CATTLE BREEDING SCHEME  
1. Title of the Subsidy Programme  
Cattle Breeding Scheme.  
2. Period covered by the notification  
2022/2023.  
3. Policy Objective and Background  
To enable breeders to purchase heifers/pregnant heifers/cows of genetically improved breeds.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided and Subsidy per unit  
A 50% grant up to a maxim um of Rs 50,000 per head on the cost of the animal up to a maximum 
of 10 heads will be refunded as approved by the Ministry.  
Beneficiaries  
Registered breeders/Cooperative Societies/Companies.  
Eligibility criteria : 
- Holders of relevant permits/licenses to ca rry out breeding activities.  
- Have the necessary funding for the remaining amount.  
- Have appropriate housing facilities for the animals.  G/SCM/N/401/MUS  
 
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  6. Total Amount of subsidy  
Rs 1,000,000.  
7. Duration of the subsidy  
Annual basis. Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
24  GOAT/SHEEP BREEDING SCHEME  
1. Title of the Subsidy Programme  
Goat/Sheep Breeding Scheme.  
2. Period covered by the notification  
2022/2023.  
3. Policy Objective  
To enable breeders to purchase goats/sheep of genetically improved breed.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsi dy, to whom and how the subsidy is provided  
A 50% grant up to a maximum of Rs 15,000 per head (on the cost of the animal up to a maximum 
of 25 heads will be refunded as approved by the Ministry.  
Beneficiaries  
Registered breeders/Cooperative Societies/Compa nies. 
Eligibility criteria:  
- Holders of relevant permits/licenses to carry out breeding activities;  
- Have the necessary funding for the remaining amount; and  
- Have appropriate housing facilities for the animals.  
6. Total Amount of subsidy  
Rs 1,000,000.  
7. Duration of the subsidy  
Annual basis. Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  G/SCM/N/401/MUS  
 
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  25  SUBSIDY ON ANIMAL FEED  
1. Title of the Subsidy Programme  
Subsidy on Animal Feed.  
2. Period covered by the notification  
2022/2023.  
3. Policy Objective  
To enable breeders to purchase animal feed at subsidized rates.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
Rs 4.00/kg for a maximum of 20 heads.  
- 150 kg/head: Cattle.  
- 50 kg/head: Heifer.  
- 40 kg/head: Pig (Fatteners) 100 kg/head (sows).  
- 10 kg head: Goat.  
Benef iciaries  
Registered breeders/Cooperative Societies/Companies.  
All Registered breeders.  
Eligibility criteria  
All Registered breeders.  
6. Total Amount of subsidy  
Rs 15,868,360.  
7. Duration of the subsidy  
Annual basis. Prospective applicants will benefit from the subsidy only once.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
26  PAYMENT OF AN ENHANCED GUARANTEED PRICE OF RS 25,000 PER TON OF SUGAR 
TO PLANTERS  
1. Title of the  Subsidy Programme  
Payment of an enhanced guaranteed price of Rs 25,000 per ton of sugar for the first 60 tons of sugar 
accrued planters.  
2. Period covered by the notification  
FY 2022/2023.  G/SCM/N/401/MUS  
 
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  3. Policy Objective  
To ensure the viability and sustainability of the planters following the drastic reduction in the sugar 
price on the international scene and the rising cost of production.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy  
This scheme is applicable for the first 60 tons of sugar accrued to sugar cane planters.  
6. To whom and how the subsidy is provided  
Beneficiaries  
• Sugar cane planters registered with the Sugar Insurance Fund Board (SIFB).  
• Sugar cane planters who have consigned their canes to the mill.  
Condition of subsidy  
• The enhanced guaranteed price is applicable to the first 60 tons of sugar accrued to the 
planters.  
• For production over and above 60 tons, the planters will receive the prevailing 
ex-syndicate price.  
7. Total Amount  of subsidy  
Rs 170,000,000.  
8. Duration  of the subsidy  
Annual basis and depending on Government's policy.  
9. Statistical  data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
27  GRANT (50%) FOR THE PURCHASE OF FERTILIZERS  
1. Title of the Subsidy Programme  
50% grant for the purchase of fertilizers by planters.  
2. Period  covered by the notification  
FY 2022/2023.  
3. Policy  Objective  
To alleviate the  cash flow difficulties faced by planters after the harvest to carry out their in -fields 
cultural practices so as ensure that they secure their next harvest  given that the price of fertilizers 
have increased considerably due to the rise in the cost of raw materials, freight and fluctuation in 
the exchange rates coupled with the decrease in the producers' revenue.  
4. Authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  G/SCM/N/401/MUS  
 
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  5. Form of the subsidy  
This scheme is applicable all small/medium planters who have harvested and consigned their canes 
to the mills during the harvest season.  
6. To whom and how the subsidy is provided  
Beneficiaries  
• Sugar cane planters registered with the Sugar Insurance Fund Board (SIFB) with 
cultivation up t o 100 hectares.  
• Sugar cane planters who have consigned their canes to the mill.  
Condition of subsidy  
• The scheme is subject to the submission of all relevant documents by the planters.  
• The purchase of recommended fertilizers as per the MSIRI.  
7. Total Amount o f subsidy  
Rs 125,000,000.  
8. Duration  of the subsidy  
Annual basis and depending on Government's policy.  
9. Statistical  data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
28  SUBSIDY ON AGRIC ULTURAL MECHANISATION SCHEME (SAM)  
1. Title of the Subsidy Programme  
Subsidy on Agricultural Mechanisation Scheme (SAM)  
2. Period covered by the notification  
2022-2023.  
3. Policy Objective  
(iv) To increase access of foodcrop growers to affordable mechanisation facilities in 
order to increase their productivity, efficiency and agricultural production and 
address shortage of agricultural labourer.  
4. Background and authority for the subsidy  
Budget Measure, Ministry of Agro Industry and Food Security.  
5. Form of the subsidy, to whom and how the subsidy is provided  
Details of the Subsidy  
(i) A subsidy of Rs 3,000/ arpent is provided to small registered food crop growers 
on agricultural land mechanization services and other agricultural infrastructure 
works (e.g d rainage works) they have contracted out to private operators.  G/SCM/N/401/MUS  
 
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  Beneficiaries  
Small farmers registered with the SFWF and cultivating vegetable, fruits & flowers.  
6. Total Amount of subsidy  
As at date, the SFWF has already disbursed Rs 10.5 million.  
7. Durati on of the subsidy  
Annual basis.  
8. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects is available.  
III. MANUFACTURING/INDUSTRIAL PROGRAMMES  
1  INVESTMENT TAX CREDIT  
1. Title of the subsidy  
Investment Tax Credit (Time bound). The credit is available in respect of investment in new plant 
and machinery excluding motor cars up to 30 June 2026.  
 
This incentive is granted to all manufacturing companies irrespective of whether they 
are prod ucing for the local market or for exports.  
2. Period covered by the notification  
Financial year 2022/2023.  
3. Policy objective  
The objective of the Government is to encourage companies to invest in new technologies that would 
boost up output. The incentive is al so meant to attract new investors in sectors using high tech Plant 
and Machinery so as to be in line with government policy of diversification of the economy.  
4. Legislation and authority for the subsidy  
The incentive is being provided under the Income Tax Ac t and administered by the Mauritius Revenue 
Authority which operates under the aegis of the Ministry of Finance and Economic Development.  The 
investment tax credit is being claimed by companies at the time of filing its annual income tax return.  
5. Form of th e subsidy  
A tax credit of 15% for 3 years is granted to a manufacturing company on the amount of capital 
expenditure incurred on new plant and machinery (excluding motor cars) up to 30 June 2026.  
6. To whom and how the subsidy is provided  
The incentives are g iven to all manufacturing companies on capital expenditure incurred.  
7. Total Amount of Subsidy  
Rs 137 million was claimed as investment tax credit in respect of financial year 2021/2022 (Figures 
for the Year 2022/2023 is not yet available.  G/SCM/N/401/MUS  
 
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  8. Duration  
The time window to benefit from the tax credit on investment in new plant and machinery runs from 
1 July 2020 to 30 June 2026.  
9. Statistical data permitting an assessment of the trade effects  
The impact on trade could not be assessed.  
 
2  INCOME TAX HOLIDAY  
1. Title of the subsidy  
Income Tax holidays for specific duration to certain categories of companies. They are granted to 
any company irrespective of whether they are producing for the local market or exporting.  
2. Period covered by the notification  
Financial year 2022/2023.  
3. Policy objective and/or purpose of the subsidy  
To attract investment in new sectors.  
4. Legislation and authority for the subsidy  
The incentive is being provided under the Income Tax Act and administered by the Mauritius Revenue 
Authorit y which operates under the aegis of the Ministry of Finance and Economic Development.  The 
exemption is being claimed by companies at the time of filing its annual income tax returns.  
5. Form of the subsidy  
The incentive is in the form of an exemption from pay ment of income tax for a defined period of 
time. 
6. To whom and how the subsidy is provided  
The exemption is given to companies registered in Mauritius having:  
 
• Income derived from their activities by small companies qualifying under a scheme of 
the Small and Medium Enterprises (SME),  Act2017 . 
• Income derived from fishing activities by an industrial fishing company incorporated on 
or after 1 September 2016 and approved by the Economic Development Board  (EDB), 
starting as from the income year in which the company starts its operations . 
• Income derived from the manufacture of pharmaceutical products, medical devices and 
high-tech products by a company incorporated after 8 June 2017, starting from the 
income year in which the company starts its opera tions. 
• Income derived from food processing activities by a company incorporated under the 
Companies Act on or after 8 June 2017 and holding a registration certificate issued by 
the Economic Development Board to operate a food processing plant, starting as from 
the income year in which the company starts its operations.  
• Income derived by a person from any activity under the sheltered farming scheme, set 
up by the Food and Agricultural Research and Extension Institute, as from the income 
year in which the per son starts the activity . 
• Income derived by a person engaged in a bio -farming project duly approved by the 
Food and Agricultural Research and Extension Institute or by the Commission 
responsible for the subject of agriculture of the Rodrigues Regional Assem bly, as from 
the income year in which the person starts his activities . G/SCM/N/401/MUS  
 
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  • Income derived from their activities by a small enterprise under the Small and Medium 
Enterprises Act,2017(SME), subject to the enterprise being converted into a company . 
• Income derive d by a company from activities carried out as a project developer or 
project financing institution in collaboration with the Mauritius Africa Fund for the 
purpose of developing infrastructure in the Special Economic Zones, starting as from 
the income year in which the company starts its activities.  
7. Total Amount of Subsidy  
Rs 66 million. This amount of tax revenue foregone is in respect of financial year 2021/2022 (Figures 
for the year 2021/2023 is not yet available).  
8. Duration  
The exemption covers a period o f 4 to 8 years depending on the type of activity.  
9. Statistical data permitting an assessment of the trade effects  
The impact on trade could not be assessed. In view of the low amount claimed as exempt income 
under the tax holidays in the financial year 2021 /2022, the impact on trade would be negligible.  
 
3  DOUBLE DEDUCTION OF EXPENDITURE  
1. Title of the subsidy  
Double deduction of expenditure related to R & D (Granted to all companies and time bound 
irrespective of sector of activity of company) . 
2. Period covered by the notification  
Financial years 2022/2023.  
3. Policy objective and/or purpose of the subsidy  
The objective of the double deduction of expenditure is to encourage companies to invest in research 
and development activities including expenditure incu rred on innovation, improvement or 
development of a process, product or service.  
4. Legislation and authority for the subsidy  
The incentive is being provided under the Income Tax Act and administered by the Mauritius Revenue 
Authority which operates under the  aegis of the Ministry of Finance and Economic Development. The 
double deduction is being claimed by companies at the time of filing its annual income tax returns.  
5. Form of the subsidy  
The incentive is to allow companies incurring expenditure in innovative processes and research and 
development to deduct twice the cost incurred on qualifying R&D and subject to certain conditions.  
6. To whom and how the subsidy is provided  
The exemption is given to all companies registered in Mauritius and incurring expenditure on 
qualifying Research and Development . 
7. Total amount of subsidy  
In respect of financial year 2021/2022, an amount of around Rs 40 million has been claimed as 
double deduction representing tax foregone of some Rs 6 million. (Figures for the year  2021/2023 
is not yet available).  G/SCM/N/401/MUS  
 
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  8. Duration  
The deduction covers the period in which the expenditure is incurred until 30 June 2027.  
9. Statistical data permitting an assessment of the trade effects  
No statistical data permitting an assessment of trade effects  is available. In view of the small amount 
claimed, the impact would be negligible.  
 
4  TRANSFER OF UNRELIEVED TAX LOSSES  
1. Title of the subsidy  
Transfer of unrelieved tax losses: This is a technical transfer in our income tax system in order to 
prevent abuse, accumulated tax losses in a company lapses when that company is acquired by 
another company or where the shareholding of the company changes by more than 50%.  
 
Therefore, when such an acquisition or change in shareholding occurs coupled with conditions 
relating to safeguard of employment in the ailing company, the unrelieved tax losses of the ailing 
company does not lapse.  
2. Period covered by the notification  
Financial year 2022/2023.  
3. Policy objective and/or purpose of the subsidy  
The objective is to facilitate the takeover of a manufacturing company by another manufacturing 
company with the aim of safeguarding employment and the continuity of the business. Another 
objective is to facilitate transfer of the loss to encourage companies to invest b y merging of 
companies.  
4. Legislation and authority for the subsidy  
The incentive is being provided under the Income Tax Act and administered by the Mauritius Revenue 
Authority which operates under the aegis of the Ministry of Finance and Economic Developmen t. 
Approval from the Ministry should be obtained prior to the losses being transferred.  
5. Form of the subsidy  
The transfer of unrelieved tax losses allow companies in the manufacturing industries to transfer the 
losses of the defunct company by the acquiring  company.  
6. To whom and how the subsidy is provided  
The incentive is given in respect of the acquisition of manufacturing companies registered in 
Mauritius.  
7. Total amount of Subsidy  
Rs 3 million in respect of financial year 2021/2022 (Figures for the year 202 1/2023 is not yet 
available).  G/SCM/N/401/MUS  
 
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  8. Duration  
The unrelieved tax losses can be carried forward for a period of 5 consecutive years for trading 
losses and indefinitely for losses arising from allowance on capital expenditure.  
9. Statistical data permitting an assessm ent of the trade effects  
Being given that a company is taking over the activities of an existing company there would be no 
trade effects.  
 
5  EXEMPTION FROM REGISTRATION DUTY AND LAND TRANSFER TAX  
1. Title of the subsidy  
Exemption from Registration Duty and Land Transfer Tax on transfer of:  
 
(a) shares or property where:  
 
(i) a manufacturing company takes over another manufacturing company  coupled 
with conditions relating to safeguard of employment in the ailing company; or  
(ii) 2 or more manufacturing companies merge int o one manufacturing company 
coupled with conditions relating to safeguard of employment;  
(b) Land or land and buildings provided that the purchaser uses the land to construct a 
building to be used/building as a warehouse as certified by EDB;  
 
(c) Land or land and buildings provided that the purchaser uses the land to construct a 
building to be used/building as a food processing plant and registered with the EDB;  
 
(d) land/land and buildings provided that the purchaser uses the land to construct a building 
to be used/bu ilding primarily for specified high technology manufacturing activities 
certified by the EDB.  
2. Period covered by the notification  
Financial year 2022/2023.  
3. Policy objective and/or purpose of the subsidy  
The objective is to – 
 
(a) facilitate the takeover of a manufacturing company by another manufacturing company 
with the aim of safeguarding employment and the continuity of the business; and  
(b) promote business activities in specific sectors.  
4. Legislation and authority for the subsidy  
The incentiv e is being provided under the Registration Duty Act and Land (Duties and Taxes) Act 
and administered by the Registrar -General 's Department which operates under the aegis of the 
Ministry of Finance, Economic Planning and Development.  
 
Approval from the Mini ster of Finance, Economic Planning and Development for the exemption 
relating to manufacturing companies.  
 
For the other exemptions, a certificate from the Economic Development Board is required to benefit 
from the exemption.  
5. Form of the subsidy  
The transf er of the shares or immovable property is exempted from the payment of the 5% of 
registration duty and 5% of land transfer tax where applicable.  G/SCM/N/401/MUS  
 
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  6. To whom and how the subsidy is provided  
The incentive is given to - 
 
(a) manufacturing companies registered in Mauritius on the acquisition or transfer of the 
shares or property;  
 
(b) companies engaged in specific sectors holding a certificate from or registered with the 
EDB. 
7. Total amount of subsidy  
Rs 28.7 million  
8. Duration  
It is one off exemption on the transfer of the shares or property . 
9. Statistical data permitting an assessment of the trade effects  
No impact on trade.  
 
IV. SMALL AND MEDIUM ENTERPRISES PROGRAMMES  
1  ORNAMENTAL FISH FARMING  
1. Title of the subsidy  
Ornamental Fish Farming  
2. Period covered by the notification  
Financial year 2022/2023.  
3. Policy objective and/or purpose of the subsidy  
To create business opportunities for SMEs, to diversify and increase the source of income of SMEs . 
4. Legislation and authority for the subsidy  
The SME Division of the Minis try of Industrial Development, SMEs and Cooperatives . 
5. Form of the subsidy  
20% -80% cost sharing one off grant up to a maximum of Rs 30,000 . 
6. To whom and how the subsidy is provided  
- Registered SMEs  
7. Total amount of Subsidy  
Rs 23,584  
8. Duration  
Financial Year 2022/2023 . G/SCM/N/401/MUS  
 
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  9. Statistical data permitting an assessment of the trade effects  
No impact on trade.  
 
2  SEEDING CAPITAL FOR THE SETTING UP OF A MINI FRUIT PROCESSING PLANT  
1. Title of the subsidy  
Seeding capital for the setting up of a mini Fruit Proces sing plant . 
2. Period covered by the notification  
Financial year 2022/2023.  
3. Policy objective and/or purpose of the subsidy  
To reduce wastage of seasonal fruits, to convert the surpluses into value addition products, promote 
the usage of new technologies and innovated processes, develop new activities for SMEs in 
agro-processing, conservation and packaging  and generate employment opportunities . 
4. Legislation and authority for the subsidy  
The SME Division of the Ministry of Industrial Development , SMEs and Cooperatives . 
5. Form of the subsidy  
A financial grant of 50% (up to maximum grant of Rs 1 million), to cover cost of equipment and 
machinery procured for the setting up of the plant . 
6. To whom and how the subsidy is provided  
Registered SMEs . 
7. Total a mount of Subsidy  
No disbursement was made for the financial year 2022/2023 . 
8. Duration  
Financial year 2022/2023 . 
9. Statistical data permitting an assessment of the trade effects  
No impact on trade.  
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