# Mauritius - United States Department of State

- Mauritius HomeReportsBureau of Democracy, Human Rights, and Labor2023 Country Reports on Human Rights Practices&#8230;Mauritius				hide	document.addEventListener("DOMContentLoaded", function(event) {	if(window.jQuery) {		jQuery( document ).ready(function() {			if (jQuery(".bc_middle").hasClass("collapse")) {				jQuery(".bc_ellipse").click(function(){					jQuery(".bc_hide").toggleClass("visible");					jQuery(".bc_middle").toggle();					jQuery(".bc_ellipse").toggle();					jQuery(".bc_content").toggleClass("noflex");					jQuery(".block_breadcrumbs_content").toggleClass("noflex");				});				jQuery(".bc_hide").click(function(){					jQuery(".bc_hide").toggleClass("visible");					jQuery(".bc_middle").toggle();					jQuery(".bc_ellipse").toggle();					jQuery(".bc_content").toggleClass("noflex");					jQuery(".block_breadcrumbs_content").toggleClass("noflex");				});			} else {				jQuery(".bc_ellipse").hide();			}		});	}});																							2023 Country Reports on Human Rights Practices: Mauritius																																					Bureau of Democracy, Human Rights, and Labor																																																																																							Download Report																																																							Translations																																																																 In this section										/																							EXECUTIVE SUMMARY																																													EXECUTIVE SUMMARY																															Section 1. Respect for the Integrity of the Person																																																									a. Arbitrary Deprivation of Life and Other Unlawful or Politically Motivated Killings																																																																											b. Disappearance																																																																											c. Torture and Other Cruel, Inhuman, or Degrading Treatment or Punishment, and Other Related Abuses																																																																			Prison and Detention Center Conditions																																																																																																																		d. Arbitrary Arrest or Detention																																																																			Arrest Procedures and Treatment of Detainees																																																																																																																		e. Denial of Fair Public Trial																																																																			Trial Procedures																																																								Political Prisoners and Detainees																																																																																																																		f. Transnational Repression																																																																											g. Property Seizure and Restitution																																																																											h. Arbitrary or Unlawful Interference with Privacy, Family, Home, or Correspondence																																																																																	Section 2. Respect for Civil Liberties																																																									a. Freedom of Expression, Including for Members of the Press and Other Media																																																																			Internet Freedom																																																																																																																		b. Freedoms of Peaceful Assembly and Association																																																																											c. Freedom of Religion																																																																											d. Freedom of Movement and the Right to Leave the Country																																																																											e. Protection of Refugees																																																																																	Section 3. Freedom to Participate in the Political Process																																																									Elections and Political Participation																																																																																	Section 4. Corruption in Government																															Section 5. Governmental Posture Towards International and Nongovernmental Monitoring and Investigation of Alleged Abuses of Human Rights																															Section 6. Discrimination and Societal Abuses																																																									Women																																																																											Systemic Racial or Ethnic Violence and Discrimination																																																																											Children																																																																											Antisemitism																																																																											Trafficking in Persons																																																																											Acts of Violence, Criminalization, and Other Abuses Based on Sexual Orientation, Gender Identity or Expression, or Sex Characteristics																																																																											Persons with Disabilities																																																																											Other Societal Violence or Discrimination																																																																																	Section 7. Worker Rights																																																									a. Freedom of Association and the Right to Collective Bargaining																																																																											b. Prohibition of Forced or Compulsory Labor																																																																											c. Prohibition of Child Labor and Minimum Age for Employment																																																																											d. Discrimination (see section 6)																																																																											e. Acceptable Conditions of Work																																																																																																							EXECUTIVE SUMMARY				There were no significant changes in the human rights situation in Mauritius during the year.Significant human rights issues included credible reports of: arbitrary arrest or detention; extensive gender-based violence, including domestic or intimate partner violence and sexual violence; and trafficking in persons, including forced labor.The government took credible steps to identify and punish officials who may have committed human rights abuses, but enforcement was not consistent.																														Section 1.													 Respect for the Integrity of the Person												    																																																a. Arbitrary Deprivation of Life and Other Unlawful or Politically Motivated Killings										There were no reports that the government or its agents committed arbitrary or unlawful killings, including extrajudicial killings, during the year.On January 26, the Office of the Director of Public Prosecutions asked police to reopen an investigation into the 2020 death of a political activist, Soopramanien Kistnen, following receipt of a judicial inquiry report that challenged police assertions he died by suicide. The investigation was not completed at year’s end.																																				b. Disappearance										There were no reports of disappearances by or on behalf of government authorities.																																				c. Torture and Other Cruel, Inhuman, or Degrading Treatment or Punishment, and Other Related Abuses										The constitution and law prohibited such practices, but allegations of police abuse were made via traditional or social media. There were no known cases available for citation, but some observers claimed authorities underreported incidents of police abuse.On June 27, the Independent Police Complaints Commission, an official investigative body, referred to the Office of the Director of Public Prosecutions the cases of six Criminal Investigation Division of Terre Rouge police officers implicated in May 2022 abuse of detainees that came to light in a leaked video. The case remained pending at year’s end.Opposition parties and media raised concerns that the government did not always investigate and punish abusive officials, although some were prosecuted.																Prison and Detention Center Conditions						There were no significant reports regarding prison or detention center conditions that raised human rights concerns.Administration: Authorities conducted investigations of credible allegations of mistreatment.Independent Monitoring: The government permitted prison visits by independent observers including media, the National Human Rights Commission, domestic nongovernmental organizations (NGOs), and foreign diplomatic missions.																										d. Arbitrary Arrest or Detention										The constitution and law prohibited arbitrary arrest and detention and provided for the right of any person to challenge the lawfulness of their arrest or detention in court. The government in most cases observed these requirements.																Arrest Procedures and Treatment of Detainees						The constitution and law required arrest warrants be based on sufficient evidence and issued by a magistrate. A provisional charge based on a reasonable suspicion allowed police to detain an individual up to 21 days with the concurrence of a magistrate, whom the law required to review the case within 48 hours of the arrest. Authorities generally respected these rights.Arbitrary Arrest: A small number of persons aligned with the political opposition were arrested or charged with crimes that critics characterized as governmental targeting of political opponents. For example, on May 12, prominent attorney Jayarama (Rama) Valayden was arrested and provisionally charged with “perverting the course of justice” after he alleged on a radio program that the government engaged in politically motivated prosecution of opposition supporters. On May 23, a court dropped the charges at the request of the chief public prosecutor, who advised the police commissioner to refrain from “invariably” filing provisional charges with limited evidence and encouraged greater legal consultation between prosecutors and police investigators.																										e. Denial of Fair Public Trial										The constitution and law provided for an independent judiciary, and the government generally respected judicial independence and impartiality.																Trial Procedures						The constitution and law provided for the right to a fair and public trial, and an independent judiciary generally enforced this right. Trials were typically not timely, however, and an extensive case backlog significantly delayed the process.						Political Prisoners and Detainees						There were no reports of political prisoners or detainees.																										f. Transnational Repression										Not applicable.																																				g. Property Seizure and Restitution										Not applicable.																																				h. Arbitrary or Unlawful Interference with Privacy, Family, Home, or Correspondence										The constitution prohibited such actions, and the government generally respected these prohibitions.																																					Section 2.													 Respect for Civil Liberties												    																																																a. Freedom of Expression, Including for Members of the Press and Other Media										The constitution provided for freedom of expression, including for members of the press and other media, and the government generally respected this right.Freedom of Expression: The law prohibited expression made “with intent to stir up contempt or hatred against any section or part of any section of the public distinguished by race, caste, place of origin, political opinion, colour, creed, or sex.” The law also criminalized the posting on social media of anything that could cause “annoyance, humiliation, inconvenience, distress or anxiety to any person.” The law was infrequently used. Some media outlets characterized the May arrest and subsequent dropping of charges against a lawyer and government critic for comments he made on a radio talk show criticizing police elements as an attempt by authorities to limit political speech.Censorship or Content Restrictions for Members of the Press and Other Media, Including Online Media: Independent media were active and expressed a wide variety of views.Opposition parties and independent media commentators regularly criticized the state broadcasting outlet Mauritius Broadcasting Corporation for its perceived progovernment bias and unfavorable coverage of opposition parties. The ruling party and government alleged antigovernment bias by most independent media.The government maintained its 1989 ban of The Satanic Verses by Salman Rushdie and The Rape of Sita by Lindsey Collen. While bookstores could not legally import the books, individuals could buy them online without difficulty.Libel/Slander Laws: Libel, slander, and defamation were criminal offenses. The law contained blasphemy provisions that criminalized “outrage against any religion legally established.” During the year, the government did not use or threaten to use these laws to restrict expression.																Internet Freedom						The government did not restrict or disrupt access to the internet or censor online content.																										b. Freedoms of Peaceful Assembly and Association										The constitution and law provided for the freedoms of peaceful assembly and association, and the government generally respected these rights.																																				c. Freedom of Religion										See the Department of State’s International Religious Freedom Report at  https://www.state.gov/religiousfreedomreport/.																																				d. Freedom of Movement and the Right to Leave the Country										The constitution provided for freedom of internal movement, foreign travel, emigration, and repatriation, and the government generally respected these rights.																																				e. Protection of Refugees										The government cooperated with the Office of the UN High Commissioner for Refugees (UNHCR). According to UNHCR, the country had no legal or formal framework to protect refugees and asylum seekers. The government permitted refugees and asylum-seekers to stay in the country provided UNHCR was willing to find them durable solutions. Refugee status determination was conducted virtually by a UNHCR office in South Africa.Access to Asylum: The law did not provide for the granting of asylum or refugee status; however, the government collaborated with a church agency to provide shelter to refugees and asylum seekers while UNHCR identified a country willing to receive them.																																					Section 3.													 Freedom to Participate in the Political Process												    																						The constitution and the law provided citizens the ability to choose their government in free and fair periodic elections held by secret ballot and based on universal and equal suffrage.																										Elections and Political Participation										Abuses or Irregularities in Recent Elections: National elections, last conducted in 2019, were widely reported to be fair and free of abuses and irregularities. Opposition parties complained that electoral boundaries had not been reviewed in more than 20 years, in contravention of a law that provided for more regular reviews.Political Parties and Political Participation: Political parties operated without restriction or outside interference. Opposition parties, however, alleged the state broadcaster’s television coverage favored the ruling party.																																					Section 4.													 Corruption in Government												    																						The law provided criminal penalties for corruption by officials, and the government generally implemented the law effectively; however, there were isolated allegations of corrupt acts by individual government officials during the year.Corruption: After a whistleblower complaint to the government’s primary anti-corruption agency alleged senior government officials had solicited a bribe of four million rupees ($88,800) regarding a government permit, authorities arrested Principal Inspector of the Registrar of Associations Rajesh Ramnarain on May 10, and Parliamentary Private Secretary Rajanah Dhaliah on August 31, in connection with this matter. The case was pending at year’s end.For additional information about corruption in the country, see the Department of State’s Investment Climate Statement for the country, and the Department of State’s International Narcotics Control Strategy Report, which includes information on financial crimes.																											Section 5.													 Governmental Posture Towards International and Nongovernmental Monitoring and Investigation of Alleged Abuses of Human Rights												    																						Several domestic and international human rights groups generally operated without government restriction to monitor and investigate human rights conditions and cases and publish their findings. Government officials often were cooperative and responsive to the views of these groups.Government Human Rights Bodies: The National Human Rights Commission enjoyed the government’s cooperation and operated without government or party interference. It was regarded as independent and effective.An ombudsperson appointed by the president investigated complaints against public servants, including police officers and prison guards. Individual citizens, council ministers, or members of the National Assembly could request the ombudsperson to initiate an investigation. The ombudsperson was considered independent and effective.Established by law, the Equal Opportunities Commission investigated allegations of discrimination and promoted equality of opportunity in both the private and public sectors. The commission was regarded as independent and effective.																											Section 6.													 Discrimination and Societal Abuses												    																																																Women										Rape and Domestic Violence: The law criminalized rape, including of men. Although the law did not mention spousal rape, it stipulated that a spouse could not force or threaten the other partner into a sexual act “from which the spouse or the other person has the right to abstain.” The penalty for rape was up to 20 years’ imprisonment, with a substantial fine, and the law was enforced.The law also criminalized domestic violence, and defined it to include verbal, psychological, economic, and sexual abuses “committed by a person against his spouse, a child of his spouse or another person living under the same roof.” Penalties for domestic violence included, for a first conviction, a fine and imprisonment of up to a year, and double that for a second conviction. Police and the judicial system did not always effectively enforce the law, according to domestic NGOs that worked with domestic violence survivors. According to the NGO SOS Femme, police were not always effective in protecting domestic violence survivors to whom authorities had granted court protection orders. Authorities prosecuted crimes including assault, aggravated assault, threats, and blows, but police recordkeeping did not always indicate whether they were linked to domestic violence, according to officials at the Ministry of Gender Equality and Family Welfare.The law provided for protection and housing rights for survivors, as well as counseling for the abuser; however, counseling for the abuser was not mandatory, and there were few shelters available to women survivors, and no dedicated shelters for men. According to NGOs and officials at the Ministry of Gender Equality and Family Welfare, government policy placed survivors in shelters rather than removing domestic violence perpetrators from the home, which, according to NGOs, resulted in social and schooling disruptions for survivors. By law the penalty for violating a protection order was a fine and imprisonment not to exceed one year for the first offense, two years for a second offense, and up to five years’ imprisonment for subsequent offenses. The law was enforced. The government operated a mobile telephone application, the Family Welfare App, to facilitate reporting of domestic violence and child abuse; however, civil society observers asserted cases were underreported.Other Forms of Gender-based Violence or Harassment: Sexual harassment continued to be widespread due to lax government enforcement and because survivors often did not believe filing a complaint would resolve the matter.Discrimination: Men and women enjoyed the same legal status and rights under the constitution and law, and courts upheld these rights. Discrimination occurred with respect to gender. While women had equal access to education, the private sector paid women less than men for substantially similar work. Women filled few decision-making positions in the private sector, and there were even fewer women sitting on corporate boards where approximately 6 percent of all board members were women.Reproductive Rights: There were no reports of coerced abortion or involuntary sterilization on the part of government authorities. Couples and individuals had the right to decide the number, spacing, and timing of their children and to manage their reproductive health. They had access to the information and means to do so free from discrimination, coercion, or violence. No legal, social, or cultural barriers or government policies adversely affected access to contraception, and all types of contraception were available at retail stores, pharmacies, and hospitals. There were no reports of legal, social, or cultural barriers or government policies that impeded access to sexual and reproductive health services. Individuals younger than age 18 required parental permission to obtain health services. Individuals were able to access contraception and skilled health attendance during pregnancy and childbirth, as well as essential obstetric and postpartum care that the state provided free of charge in government hospitals. Emergency health care was available, including services for the management of complications arising from abortion. Authorities required medical staff, however, to report any postabortion complications, which meant many women did not seek medical assistance.The government provided access to sexual and reproductive health services for survivors of sexual violence, including emergency contraception and postexposure prophylaxis, as part of the clinical management of rape. Emergency contraception was also available over the counter.There were no reports of legal, social, or cultural barriers, including harmful practices, related to menstruation and access to menstruation hygiene that impacted women and girls’ ability to participate equally in society, including any limits on a girl’s access to education. There was no legal restriction stopping girls from continuing their education while pregnant or in motherhood status, but social and cultural barriers did in some cases limit access to education for pregnant girls.																																				Systemic Racial or Ethnic Violence and Discrimination										The constitution and the law protected members of racial or ethnic minorities or groups from violence and discrimination, and the government enforced the law. Community leaders claimed there was discrimination in the employment of Creoles (citizens of African descent) and Muslims of Indian origin in the public service. Poverty continued to be more common among Creoles than among those in any other community. Some political and civil society activists criticized government failure to publish full results of the country’s 2022 census.																																				Children										Birth Registration: Failure to register births resulted in denial of some public services.Child Abuse: The law criminalized acts compromising the health, security, or morality of a child. The government generally enforced the law, but NGOs asserted child abuse was more widespread than the government acknowledged or than survivors reported to authorities.Child, Early, and Forced Marriage: The minimum legal marriage age was 18, and the government enforced the law effectively.Sexual Exploitation of Children: The law prohibited the sexual exploitation, sale, grooming, or use of children for commercial exploitation. The law criminalized child sex trafficking. The law prohibited child pornography and provided for a maximum penalty of 20 years in prison and a fine for each offense. The government enforced the laws. The minimum age for consensual sex was 16.The government assisted victims of child abuse and survivors of child sex trafficking. Medical treatment and psychological support were available at public clinics and NGO centers.																																				Antisemitism										The Jewish community consisted of approximately 120 persons, predominantly foreign residents. On October 21, a group of approximately 30 Muslim men, some armed with bludgeons and swords, interrupted a charity concert held at a venue located between two Muslim majority neighborhoods in Port Louis and forced attendees to disperse. According to media reports and WhatsApp messages sympathetic to this action, the group was attempting to prevent the playing of a song written by a prominent Jewish-American musician. The disturbance drew immediate condemnation from across the political spectrum, including the prime minister, and led to numerous arrests.For further information on incidents in the country of antisemitism, whether or not those incidents were motivated by religion, and for reporting on the ability of Jews to exercise freedom of religion or belief, please see the Department of State’s International Religious Freedom Report at  https://www.state.gov/religiousfreedomreport/.																																				Trafficking in Persons										See the Department of State’s Trafficking in Persons Report at  https://www.state.gov/trafficking-in-persons-report/.																																				Acts of Violence, Criminalization, and Other Abuses Based on Sexual Orientation, Gender Identity or Expression, or Sex Characteristics										Criminalization: In October the Supreme Court found a colonial-era law that criminalized sodomy to be unconstitutional in the case of same-sex couples, effectively decriminalizing same-sex sexual conduct.Violence and Harassment: According to NGOs, lesbian, gay, bisexual, transgender, queer, or intersex (LGBTQI+) persons reported incidents of verbal abuse or violence, but generally did not file complaints with police due to fears of ostracism or, in some cases, reprisal from family members.Discrimination: The law prohibited discrimination by state and nonstate actors based on sexual orientation, gender identity or expression, expressly with respect to essential goods and services such as housing, employment, and access to government services such as health care. The government generally enforced the law. The National Blood Transfusion Service disqualified men who had anal or oral sex with other men from donating blood, and LGBTQI+ NGOs reported that transgender persons experienced discrimination in employment and housing.Availability of Legal Gender Recognition: Legal gender recognition was not available.Involuntary or Coercive Medical or Psychological Practices: There were no reports of so-called conversion therapy during the year, nor were there reports that surgeries were performed on children or on nonconsenting adult intersex persons.Restrictions of Freedom of Expression, Association, or Peaceful Assembly: There were no reports of restrictions of freedom of expression, association, or peaceful assembly regarding the LGBTQI+ community during the year.																																				Persons with Disabilities										According to NGO observers, some persons with disabilities could not access education, health services, public buildings, or transportation on an equal basis with others. Authorities reportedly did not effectively enforce the law that required equal access to public conveyances. Many buildings remained inaccessible to persons with disabilities despite a legal requirement for public buildings to be accessible for them. The government implemented programs to provide persons with disabilities with access to information and communications, such as captions and sign language interpretation of news broadcasts. The state-run television station broadcast a weekly sign-language news program for persons with hearing disabilities. There was no provision, however, to make government websites accessible to persons with disabilities.Social workers reported that children with disabilities were susceptible to sexual assault and rape.The law prohibited discrimination in employment against persons with physical, sensory, intellectual, and mental disabilities, and there were no reported actions under the law. The law required organizations employing more than 35 persons to set aside at least 3 percent of their positions for persons with disabilities, but the government was not always effective in enforcing this law. Children with physical disabilities had the right to attend mainstream schools, but, according to students with disabilities and their parents, schools often turned them away because they could not be accommodated. Children with mental disabilities attended separate schools that received minimal government funding.The government did not restrict the right of persons with disabilities to vote or participate in civic activities, although lack of accessible transportation posed a barrier to some voters with disabilities. In past elections, the government provided wheelchairs to make polling stations more accessible to persons with disabilities and to elderly persons.																																				Other Societal Violence or Discrimination										The law stated that persons with HIV and AIDS should be free from stigmatization and discrimination. The local NGO Aide Infos Liberte Solidarite reported that authorities did not automatically grant HIV and AIDS patients social aid unless accompanied by a social worker to advocate their cases.																																					Section 7.													 Worker Rights												    																																																a. Freedom of Association and the Right to Collective Bargaining										The constitution and law provided for the rights of all workers, including foreign workers, to form and join independent unions, bargain collectively, and conduct legal strikes. The law also prohibited antiunion discrimination. Freedom of association and the right to collective bargaining were generally respected by the government and most employers, and workers exercised these rights. Most unions collectively negotiated wages higher than those set by the National Remuneration Board. Worker organizations were independent of the government and political parties. There were no reports of government interference in union activities.The law made no provision for self-employed workers to join unions. Most workers were free to form and join unions and to organize in all sectors, including in the export-oriented enterprises (EOE), formerly known as the export-processing zone. Foreign workers were able to join unions, but only if they had a valid work permit. The law provided for a commission to investigate and mediate labor disputes, and a program to provide unemployment benefits and job training to all workers. The law allowed unions to conduct their activities without government interference.The law established a mandatory, complex, and lengthy process for declaring a legal strike. This process called for labor disputes to be reported to the Commission for Conciliation and Mediation only after meaningful negotiations occurred and the parties involved reached a deadlock. If the parties reached no compromise, the workers could call a strike. The law required workers in many sectors to provide minimum service levels in the event of a strike, including sectors that international standards did not classify as “essential services.” The law prohibited strikes and other demonstrations during the sittings of the National Assembly and did not allow unions to organize strikes at the national level or concerning general economic policy topics.Worker participation in an unlawful strike was sufficient grounds for dismissal, but workers could seek a remedy in court if they believed their dismissals were unjustified. The law prohibited antiunion discrimination, but it did not provide for reinstatement of workers fired for union activity. The government effectively enforced applicable laws, but there were delays in court procedures and appeals. Penalties for violations by employers were not commensurate with those for similar violations. Penalties were regularly applied against violators.Despite the law, according to trade union officials, antiunion discrimination and dismissal remained a problem in the private sector. Some employers in the EOE reportedly continued to establish employer-controlled work councils for EOE workers, effectively blocking union efforts to organize. Approximately 36,700 persons worked in the EOE; only 10 percent belonged to unions.																																				b. Prohibition of Forced or Compulsory Labor										See the Department of State’s annual Trafficking in Persons Report at  https://www.state.gov/trafficking-in-persons-report/.																																				c. Prohibition of Child Labor and Minimum Age for Employment										See the Department of Labor’s Findings on the Worst Forms of Child Labor at  https://www.dol.gov/agencies/ilab/resources/reports/child-labor/findings .																																				d. Discrimination (see section 6)																																														e. Acceptable Conditions of Work										Wage and Hour Laws: The government established different minimum wage schedules. The lowest private sector minimum wage was for nonmanagerial workers outside the EOE and was more than the official definition of poverty. The actual market wage for most workers was much higher than the minimum wage due to a labor shortage and collective bargaining.The law provided for a standard workweek of 45 hours and paid annual holidays, required premium pay for overtime, and prohibited compulsory overtime. By law employers could not force a worker outside the EOE to work more than eight hours per day, six days per week. A worker (other than a part-time worker or a watchperson) and an employer could agree, however, to have the employee work more than the stipulated hours without added remuneration, if the number of hours covered in a 14-day period did not exceed 90 hours or a lesser number of hours as agreed to by both parties.The standard legal workweek in the EOE was 45 hours. According to the Mauritius Labor Congress, 10 hours of overtime a week was nonetheless mandatory at certain textile factories in the EOE. Regulations required remuneration for those who worked more than their stipulated hours at one and a half times the normal salary rate. Those who worked during their stipulated hours on public holidays were remunerated at double their normal salary rate. The law provided for paid annual holidays but did not prohibit compulsory overtime in the EOE. For industrial positions, regulations did not permit workers to work more than 10 hours a day. The law required the Ministry of Labor to investigate cases of overtime violations. If an employer failed to take action to address the violations, the ministry could initiate a court action.Occupational Safety and Health: The government set appropriate occupational safety and health (OSH) standards for main industries, and the responsibility for identifying unsafe conditions was with inspectors. By law workers could remove themselves from situations that endangered health or safety without jeopardy to their employment, and authorities effectively protected employees in these situations; workers did not generally exercise this right. The government proactively identified unsafe conditions. Employers did not always comply with safety regulations, according to media reports.Wage, Hour, and OSH Enforcement: The government effectively enforced minimum wage laws and regulations, but this was not always the case for overtime and OSH laws according to trade unions. Ministry of Labor officials were responsible for the enforcement of wage and hour laws. Inspectors had the authority to make unannounced inspections, except at employer provided lodgings, and to initiate sanctions. As of September 30, the ministry made 1,815 labor and OSH inspections to construction sites and worker dormitories.While the government generally enforced wages in the formal sector, there were reports employers demoted workers to part-time status to evade wage and hour requirements. Authorities generally applied these standards to both foreign and citizen workers except in the informal sector. Penalties for wage and hour violations were less than those for similar violations, and penalties were rarely applied in the informal sector. Unions reported cases of underpayment for overtime in the textile and apparel industries due to differences in existing legislation and remuneration orders for the calculation of overtime hours.The ministry’s labor and industrial relations officers, including labor inspectors in the Migrant Labor Unit, also inspected OSH compliance. Despite an increase in the number of inspectors in the Migrant Labor Unit, trade unions called attention to the fact that the number of officers remained insufficient to enforce compliance. Penalties for OSH violations were not always commensurate with those for similar violations and were regularly applied against violators. Wage, hour, and OSH violations were prevalent in the construction, agriculture, auto repair, and seafaring sectors.According to a 2013 government report, the most recent data available, informal workers made up 10 percent of the workforce. Labor laws applied to the informal sector, but they were seldom enforced and penalties were not applied.																																				    							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Respect for the Integrity of the Person																																							a. Arbitrary Deprivation of Life and Other Unlawful or Politically Motivated Killings																																																						b. Disappearance																																																						c. Torture and Other Cruel, Inhuman, or Degrading Treatment or Punishment, and Other Related Abuses																																																				Prison and Detention Center Conditions																																																																																				d. Arbitrary Arrest or Detention																																																				Arrest Procedures and Treatment of Detainees																																																																																				e. Denial of Fair Public Trial																																																				Trial Procedures																																												Political Prisoners and Detainees																																																																																				f. Transnational Repression																																																						g. Property Seizure and Restitution																																																						h. Arbitrary or Unlawful Interference with Privacy, Family, Home, or Correspondence																																																			Section 2. Respect for Civil Liberties																																							a. Freedom of Expression, Including for Members of the Press and Other Media																																																				Internet Freedom																																																																																				b. Freedoms of Peaceful Assembly and Association																																																						c. Freedom of Religion																																																						d. Freedom of Movement and the Right to Leave the Country																																																						e. Protection of Refugees																																																			Section 3. Freedom to Participate in the Political Process																																							Elections and Political Participation																																																			Section 4. Corruption in Government																Section 5. Governmental Posture Towards International and Nongovernmental Monitoring and Investigation of Alleged Abuses of Human Rights																Section 6. 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Prohibition of Forced or Compulsory Labor																																																						c. Prohibition of Child Labor and Minimum Age for Employment																																																						d. Discrimination (see section 6)																																																						e. Acceptable Conditions of Work																																																									Tags																					Bureau of African Affairs																								Bureau of Democracy, Human Rights, and Labor																								Mauritius
- Mauritius HomeReportsBureau of Economic and Business Affairs2023 Investment Climate Statements&#8230;Mauritius				hide	document.addEventListener("DOMContentLoaded", function(event) {	if(window.jQuery) {		jQuery( document ).ready(function() {			if (jQuery(".bc_middle").hasClass("collapse")) {				jQuery(".bc_ellipse").click(function(){					jQuery(".bc_hide").toggleClass("visible");					jQuery(".bc_middle").toggle();					jQuery(".bc_ellipse").toggle();					jQuery(".bc_content").toggleClass("noflex");					jQuery(".block_breadcrumbs_content").toggleClass("noflex");				});				jQuery(".bc_hide").click(function(){					jQuery(".bc_hide").toggleClass("visible");					jQuery(".bc_middle").toggle();					jQuery(".bc_ellipse").toggle();					jQuery(".bc_content").toggleClass("noflex");					jQuery(".block_breadcrumbs_content").toggleClass("noflex");				});			} else {				jQuery(".bc_ellipse").hide();			}		});	}});																							2023 Investment Climate Statements: Mauritius																																																																																												 In this section										/																							EXECUTIVE SUMMARY																																													EXECUTIVE SUMMARY																															1. Openness To, and Restrictions Upon, Foreign Investment																																																									Policies Towards Foreign Direct Investment																																																																											Limits on Foreign Control and Right to Private Ownership and Establishment																																																																											Other Investment Policy Reviews																																																																											Business Facilitation																																																																											Outward Investment																																																																																	2. Bilateral Investment and Taxation Treaties																															3. Legal Regime																																																									Transparency of the Regulatory System																																																																											International Regulatory Considerations																																																																											Legal System and Judicial Independence																																																																											Laws and Regulations on Foreign Direct Investment																																																																											Competition and Antitrust Laws																																																																											Expropriation and Compensation																																																																											Dispute Settlement																																																																			ICSID Convention and New York Convention																																																								Investor-State Dispute Settlement																																																								International Commercial Arbitration and Foreign Courts																																																																																																																		Bankruptcy Regulations																																																																																	4. Industrial Policies																																																									Investment Incentives																																																																											Foreign trade zones/Free ports/Trade facilitation																																																																											Performance and Data Localization Requirements																																																																																	5. Protection of Property Rights																																																									REAL PROPERTY																																																																											INTELLECTUAL PROPERTY RIGHTS																																																																																	6. Financial Sector																																																									Capital Markets and Portfolio Investment																																																																											Money and Banking System																																																																											Foreign Exchange and Remittances																																																																			Foreign Exchange																																																								Remittance Policies																																																																																																																		Sovereign Wealth Funds																																																																																	7. State-Owned Enterprises																																																									Privatization Program																																																																																	8. Responsible Business Conduct																																																									Climate Issues																																																																																	9. Corruption																																																									RESOURCES TO REPORT CORRUPTION																																																																																	10. Political and Security Environment																															11. Labor Policies and Practices																															12. U.S. International Development Finance Corporation (DFC), and Other Investment Insurance or Development Finance Programs																															13. Foreign Direct Investment Statistics																															14. Contact for More Information																																																					EXECUTIVE SUMMARY				Mauritius is an island nation with a population of 1.3 million people. The Government of Mauritius (GoM) claims an Exclusive Economic Zone (EEZ) of approximately 2.3 million square kilometers, but its undisputed EEZ amounts to approximately 1.3 million square kilometers, in addition to jointly managing about 388,000 square kilometers of continental shelf with Seychelles. Mauritius has maintained a stable and competitive economy. Real GDP grew at an average of 4.7 percent from 1968 to 2017, enabling the country to achieve middle-income status in less than 50 years. In 2022, Mauritius’ GDP was $12.5 billion and its gross national income per capita amounted to $9.921. In July 2020, the World Bank classified Mauritius as a high-income country based on 2019 data, but Mauritius reverted to upper-middle income status in 2021 due to the effects of the COVID-19 pandemic, which severely damaged the economy.Mauritius has been gradually recovering from the pandemic. Despite the negative impacts of the COVID-19 Omicron variant wave and Russia’s war in Ukraine, GDP growth accelerated from 3.5 percent in 2021 to 8.3 percent in 2022, mainly supported by recovery of the tourism sector, according to the World Bank. Statistics Mauritius reports the tourism sector to have experienced a growth rate of 200 percent since the opening of borders in October 2021. There was a strong rebound in both exports of goods and services linked to increased tourism activities. The IMF forecasted that the economy would grow 6.1 percent in 2022. Unemployment was estimated at 7.8 percent at the end of 2022, while inflation for 2022 was 11.0 percent compared to 4.0 percent in 2021.One of the poorest countries in Africa at independence in 1968, Mauritius has become one of the continent’s wealthiest. It successfully diversified its economy away from sugarcane monoculture to a manufacturing and service-based economy driven by export-oriented manufacturing (mainly textiles), tourism, financial and business services, information and communication technology, seafood processing, real estate, and education/training. Before COVID-19, authorities planned to stimulate economic growth in five areas: serving as a gateway for investment into Africa; increasing the use of renewable energy; developing smart cities; growing the blue economy; and modernizing infrastructure, especially public transportation, the port, and the airport.In November 2022 at the Conference of Parties 27 (COP 27), the GoM pledged to reduce its greenhouse gas emissions to 40 percent by 2030 and supported the creation of a funding mechanism to address losses and damages from climate change. The GoM initially announced its emissions reduction target in November 2021 at COP 26 through the presentation of its updated Nationally Determined Contributions (NDC). To achieve this target, the government plans to undertake major reforms in its energy, transport, waste, refrigeration and air-conditioning, agriculture, and conservation sectors. The government aims to produce 60 percent of the country’s energy from green sources by 2030, to phase out the total use of coal before 2030, and to increase energy efficiency by 10 percent based on 2019 figures. As part of the national strategy to modernize the public transport system, the light rail network that launched in 2019 is expected to be extended. The government was also working to diversify 70 percent of waste from the landfill by 2030 through the implementation of composting plants, sorting units, biogas plants and waste-to-energy plants.In 2022, however, Mauritius faced challenges in addressing its economic recovery post pandemic. The World Bank reported a rise in inflation from 4 percent in 2021 to 10.8 percent in 2022, the highest Mauritius has known in a decade, driven by global supply bottlenecks, higher fuel and food prices, and freight costs due to the Russia war in Ukraine. To manage the inflationary pressures, the Bank of Mauritius (BoM) increased the key repo rate six times between March and December 2022 to 4.5 percent. The IMF main policy recommendations for 2022 were to work on reducing public debt, which was considered as relatively high at a projected 92.4 percent of GDP, adopt a restrictive monetary policy consistent with the macroeconomic outlook and domestic inflation expectations, and invest in further digitalizing the economy and climate change adaptation and mitigation measures.Government policy in Mauritius is pro-trade and investment. The GoM has signed Double Taxation Avoidance Agreements with 45 countries and maintains a well-regarded legal and regulatory framework. Mauritius has been eager to attract foreign direct investment from China and India, as well as courting more traditional markets like the United Kingdom, France, and the United States. The China-Mauritius free-trade agreement went into effect on January 1, 2021. Mauritius also signed a preferential trade agreement with India, which went into effect in April 2021. The GoM promotes Mauritius as a safe, secure place to do business due to its favorable investment climate and tradition as a stable democracy. Corruption in Mauritius is low by regional standards, but recent political and economic corruption scandals illustrated there was room for improvement in terms of transparency and accountability. For instance, a long-running commercial dispute between a U.S. investor and a parastatal partner that turned into a criminal investigation has raised questions of governmental impartiality, though charges were dropped in January 2023 and the investor left the country. Nevertheless, the investor has noted the government continues to pursue legal action against him.&nbsp;Table 1: Key Metrics and RankingsMeasure Year Index/Rank Website AddressTI Corruption Perceptions Index 202257 of 180 http://www.transparency.org/research/cpi/overview  Global Innovation Index 2022 45 of 132 https://www.globalinnovationindex.org/analysis-indicator  U.S. FDI in partner country ($M USD, historical stock positions) 2021$6,929 https://apps.bea.gov/international/factsheet World Bank GNI per capita 2021$9,920 http://data.worldbank.org/indicator/NY.GNP.PCAP.CD  																																					1. Openness To, and Restrictions Upon, Foreign Investment						    																																																Policies Towards Foreign Direct Investment										Mauritius actively seeks foreign investment. According to several surveys and metrics, Mauritius is among the freest and most business-friendly countries in Africa. Mauritius outperforms all other African countries on the Human Development Index where, in 2021, it ranked 63 out of 185 countries. The 2022 Index of Economic Freedom, published by the Heritage Foundation, ranked Mauritius first among 47 countries in the Sub-Saharan Africa region and 26th globally, compared to being 30th in 2022. The index also highlighted that while property rights and judicial effectiveness are strong, government integrity is relatively weak.The Economic Development Board (EDB) is the single gateway government agency responsible for promoting investment in Mauritius and helping guide investors through the country’s legal and regulatory requirements. The EDB operates under the EDB Act 2017 and under the purview of the Ministry of Finance, Economic Planning and Development.In terms of investor retention policy, the EDB provides aftercare services that consider future business environment requirements for survival and/or expansion. The EDB has a customer service unit that receives investor suggestions and complaints, and it organizes workshops, investment promotion missions and roundtable sessions to inform investors about changes in investment policies. In 2021, the EDB also set up a Business Support Facility that provides facilitation and advisory services to all businesses in Mauritius:  https://business-support-portal.edbmauritius.org/business-support-facility/  																																				Limits on Foreign Control and Right to Private Ownership and Establishment										A non-citizen can hold, purchase, or acquire real property under the Non-Citizens (Property Restriction) Act (NCPRA), subject to government approval. The NCPRA can be accessed on this link:  https://dha.govmu.org/Pages/Services/PRA.aspx  . A non-citizen is eligible for a residence permit upon purchasing residential property under the government-regulated Property Development Scheme (PDS), Integrated Resort Scheme (IRS), and Real Estate Scheme (RES) as long as the investment exceeds $375,000 or its equivalent in any freely convertible foreign currency.No government approval is required in certain situations provided under the NCPRA, namely: (i) holding of immoveable property for commercial purposes under a lease agreement not exceeding 20 years; (ii) holding of shares in companies that do not own immoveable property; (iii) holding of immoveable property by inheritance or effect of marriage to a citizen under the “régime legal de communauté”; (iv) holding of shares in companies listed on the Stock Exchange of Mauritius; and (v) through a unit trust scheme or any collective investment vehicle as defined in the Securities Act.Regarding business activities, the GoM generally does not discriminate between local and foreign investment. There are, however, some business activities where foreign involvement is restricted. These include television broadcasting, sugar production, newspaper and magazine publishing, and certain operations in the tourism sector.In 2019, the Independent Broadcasting Authority (IBA) Act was amended to increase the allowable equity participation of a foreign company investing in broadcasting to 49.9 percent from 20 percent. Control by foreign nationals in broadcasting was likewise capped at 49.9 percent. The IBA Act can be accessed via  http://www.iba.mu/legal.htm  .In the sugar sector, no foreign investor is allowed to make an investment that would result in 15 percent or more of the voting capital of a Mauritian sugar company being held by foreign investors. However, foreign investors may be exempt from this rule subject to authorization by the Financial Services Commission. Further details can be accessed on the following link:  https://www.stockexchangeofmauritius.com/media/2124/securities-investment-by-foreign-investors-rules-2013.pdf  .In the tourism sector, non-citizens can carry out most activities subject to conditions. These activities include operating touristic accommodations, pleasure crafts and rental agencies. Generally, the conditions include a minimum investment amount, number of rooms (for touristic accommodations), a maximum equity participation, and environmental protection conditions depending on the business activity. Non- citizens need to comply with the provisions of the Tourism Authority Act, regulations, guidelines, and code of conduct for carrying out any activity. Guidelines for operating tourism activities can be found at the following link:  https://www.tourismauthority.mu/. In the construction sector, foreign consultants or contractors are required to apply for provisional or temporary registration with the Construction Industry Development Board (CIDB) as per the CIDB Act 2008. Details on registration procedures are available at  https://www.cidb.mu/ The Investment Office of the EDB screens foreign investment proposals and provides a range of services to potential investors. The EDB is a useful resource for investors exploring business opportunities in Mauritius and assists with occupation permits, licenses, and clearances by coordinating with relevant local authorities. In 2022, the U.S. Embassy in Port Louis did not receive negative comments from U.S. businesses regarding the fairness of the government’s investment screening mechanisms.The Investment Office of the EDB reviews proposals for economic benefit, environmental impact, and national security concerns. The EDB then advises potential investors on specific permits or licenses required, depending on the nature of the business. Foreign investors may apply through the EDB for necessary permits; alternately, investors may apply directly to the relevant authorities. In the event an investment fails the review process, the prospective investor may appeal the decision within the EDB or with the relevant government ministry.In response to the COVID-19 crisis, the GoM relaxed investment terms and conditions for foreign investors in 2020. For instance, the minimum investment for obtaining an occupation permit was halved to $50,000. The GoM also removed the minimum turnover and minimum amount invested for the Innovator Occupation Permit. Professionals with an occupation permit and foreign retirees with a residence permit were able to invest in other ventures without any shareholding restrictions. Their permits’ validities had also increased from three to 10 years. Foreign students who have studied in Mauritian tertiary education entities in defined study fields were eligible for a Young Professional Occupation Permit which was valid for a maximum number of three years. The permanent residence permit validity was doubled to 20 years. Non-citizens who had a residence permit under the various real estate schemes were no longer required to hold an occupation or work permit to invest and work in Mauritius. Additionally, the GoM introduced a 10-year Family Occupation Permit, which allows foreign families to invest and reside in Mauritius for a period of 10 years in exchange for a minimum contribution of $250,000 to the COVID-19 Projects Development Fund. More information is available at  https://residency.mu/.  In 2022, the NCRPA was amended to give government more control on property ownership by non-citizens. In 2021, the GoM also introduced the premium investor certificate, which allows companies investing at least $11 million, as well as companies involved in the manufacture of pharmaceuticals and medical devices, to benefit from incentives.																																				Other Investment Policy Reviews										In 2018, the United Nations Conference on Trade and Development (UNCTAD) published its 2017 Report on the Implementation of the Investment Policy Review (IPR) for Mauritius.UNCTAD worked with the GoM on the Industrial Policy and Strategic Plan, launched in December 2020, found here:  https://unctad.org/system/files/official-document/gdsinf2020d5_en.pdf  . In 2022, UNCTAD published its Catalogue for Diversification Opportunities for 233 economies inclusive of a fact sheet in Mauritius which can be consulted here:  https://unctad.org/publication/catalogue-diversification-opportunities-2022 . The catalogue is informative on the national innovation systems and potential technological transformation of these economies.In November 2021, Mauritius concluded its fifth trade policy review with the World Trade Organization. The review concluded that Mauritius’ openness to trade and its stable and robust democratic system have contributed to its economic success in recent years. The review also highlighted that, after two decades of liberalizing reforms, Mauritius has transformed into an almost duty-free economy, with the notable exception of sugar, on which Most Favored Nation tariff rates reach 100 percent. The trade policy review is available at  https://www.wto.org/english/tratop_e/tpr_e/s417_e.pdf  .After the GoM put in place new measures to improve its anti-money laundering/combating the financing of terrorism (AML/CFT) regime, in October 2021, the Financial Action Task Force (FATF) removed Mauritius from the list of jurisdictions under increased monitoring concerning AML/CFT. In January 2022, the European Union Commission likewise removed Mauritius from its list of high-risk third countries.																																				Business Facilitation										The GoM recognizes the importance of a good business environment to attract investment and achieve a higher growth rate. In 2019, the Business Facilitation (Miscellaneous Provisions) Act entered into force. The main reforms brought about by this legislation were expediting trade fee payments, reviewing procedures for construction permits, reviewing fire safety compliance requirements, streamlining of business licenses, and implementing numerous trade facilitation measures.The incorporation of companies and registration of business activities falls under the provisions of the Companies Act of 2001 and the Business Registration Act of 2002. All businesses must register with the Corporate and Business Registration Department (CBRD); the registration should be completed online at  https://portalmns.mu/cbris/  . In 2020, the Business Registration Act was amended so that the CBRD became the central repository of business licenses and information and this is yet to be implemented. According to the amendment, all government agencies must electronically forward a copy of any permit, license, authorization, or clearance to the registrar for publication in the Companies and Businesses Registration Integrated System (CBRIS). The CBRIS is a web-based portal that allows incorporation of companies, registration of new businesses, file statutory returns, pay yearly fees, register businesses, and search for business information. The CBRIS was implemented by the CBRD in partnership with the Mauritius Network Services (MNS). As a general rule, a company incorporated in Mauritius can be 100 percent foreign owned with no minimum capital.Upon completion of the registration process, the CBRD issues an electronic business registration card bearing a unique registration number and an e-certificate of incorporation. The e-certificate of incorporation can be verified on the CBRIS free of charge. The company can subsequently apply for occupation permits (work and residence permits) and incentives offered to investors. EDB’s investment facilitation services are available to all investors, domestic and foreign. To this end, a Business Support Facility was established at the EDB in 2021. For more information, see  https://business-support-portal.edbmauritius.org/ .In March 2019, the National Electronic Licensing System (NELS), which is co-financed by the European Union, was officially launched. NELS currently processes seven categories of permits and licenses needed to start and operate a business. Through NELS, the submission of business licensing in the health, environment, manufacturing, education, construction and land development, work and live and safety and can now be done electronically. Ultimately, the government plans to make NELS a virtual one stop platform for businesses to apply for all categories of permits and licenses.In 2020, the Economic Development Board Act was amended to allow companies to log any obstacles relating to obtaining licenses, permits, authorizations, or other clearances; to enquire about any issue and make recommendations to government agencies; and to publish any actions taken to resolve the reported obstacles.Mauritius also implemented the e-Registry System which allows individuals and businesses alike to electronically register all documents related to loans, transfer of rights, and land registration. Statistics on land dispute resolutions are now publicly available. An independent mechanism for filing of complaints was also implemented. The e-Registry System features an electronic dashboard for registry searches, submission of documents, online payment of registration fees, and electronic copies of registered documents.																																				Outward Investment										The GoM imposes no restrictions on capital outflows.  Due to the small size of the Mauritian economy, the government encourages Mauritian entrepreneurs to invest overseas, particularly in Africa, to expand and grow their businesses.  As part of its Africa Strategy, the government established the Mauritius Africa Fund, a public company with a budget of $13.8 million to support Mauritian investment in Africa.  Through the Fund, the government participates as an equity partner for up to 10 percent of the seed capital invested by Mauritian investors in projects targeted towards Africa.  The government has signed agreements with Senegal, Madagascar, Ivory Coast and Ghana to establish and manage Special Economic Zones (SEZ) in these countries. The GoM has invited local and international firms to set up operations in the SEZs.  As per the 2018 Finance Act, Mauritian companies collaborating with the Mauritius Africa Fund for development of infrastructure in the SEZs benefit from a five-year tax holiday.  To further facilitate investment, Mauritius has also signed Investment Promotion and Protection Agreements and Double Taxation Avoidance Agreements with African states.Additionally, the Board of Investment is operating an Africa desk with the objective of supporting inward and outward investment and trade promotion missions as well as promoting the Mauritius jurisdiction with African countries.According to the most recent figures available from the Bank of Mauritius, in 2021, gross direct investment flows abroad (excluding the offshore sector) amounted to $109 million.  The top three sectors for outward investment were manufacturing (57 percent), wholesale and retail trade, repair of motor vehicles and motorcycles (13 percent) and real estate activities (7 percent).  Investment abroad was focused mainly on developing countries, particularly in Africa, which received $78 million.  The neighboring island of Reunion (France) was the top recipient country, receiving $33 million.																																												2. Bilateral Investment and Taxation Treaties						    																						In 2006, Mauritius and the United States signed a Trade and Investment Framework Agreement (TIFA) aimed at strengthening and expanding trade and investment ties between the two countries. The last TIFA consultations were in 2013. The United States has not signed a bilateral investment treaty or a free trade agreement with Mauritius. Mauritius benefits from duty free and quota free access to the United States on approximately 6,500 tariff lines through the African Growth and Opportunity Act (AGOA). This trade preference is valid until 2025, or unless Mauritius graduates out of AGOA by moving up to high-income country status as defined by the World Bank prior to 2025.Mauritius has been a member of the World Trade Organization since 1995 and has signed trade agreements with several regional blocs and countries. These include the Common Market for Southern and Eastern Africa Free Trade Area (COMESA), the Indian Ocean Commission (IOC – only Madagascar offers trade preferences under the IOC), the interim Economic Partnership Agreement with the European Union (EU), the Southern African Development Community Free Trade Area (SADC), a free trade agreement with Turkey, and a preferential trade agreement with Pakistan. Negotiations to finalize a Comprehensive Economic Partnership Agreement with the EU are ongoing.In January 2021, the free-trade agreement between China and Mauritius (the first free-trade agreement between China and an African country) took effect. Also in January 2021, the African Continental Free Trade Area Agreement (AfCFTA) took effect. The Comprehensive Economic Cooperation Partnership Agreement (CECPA) between India and Mauritius took effect in April 2021.The economic partnership agreement between the United Kingdom and Eastern and Southern African countries, known as the UK-ESA EPA, also entered into force in January 2021, following the end of the Brexit transitional period. This EPA, which Mauritius, Seychelles, and Zimbabwe signed in January 2019, was a continuity agreement based on the EU-ESA interim Economic Partnership Agreement (iEPA). In addition, Mauritius signed a Strategic Trade Partnership (STP) with the UK in April 2023 to boost trade and investment in the following sectors: financial and professional services, waste management and green economy, education, cyber, pharmaceuticals and biotechnology and agriculture. In May 2023, Mauritius also signed a General Cooperation Agreement (GCA) with South Africa. The GCA provides for the establishment of a joint senior-level commission that will serve to increase cooperation between the two countries across various sectors.Mauritius has signed Investment Promotion and Protection Agreements (IPPA) with 45 countries. The following 29 IPPAs have been ratified and are in force: Barbados, Belgium/Luxemburg Economic Union, Burundi, China, Czech Republic, Egypt, Finland, France, Germany, Indonesia, Kuwait, Madagascar, Mozambique, Pakistan, Portugal, Cabo Verde, Republic of Congo, Romania, Senegal, Singapore, South Africa, South Korea, Sweden, Switzerland, Tanzania, Turkey, United Arab Emirates, United Kingdom, and Zambia. The following 15 IPPAs have been signed but await ratification: Benin, Cameroon, Chad, Comoros, Cote d’Ivoire, Gabon, Ghana, Guinea, Kenya, Mauritania, Nepal, Rwanda, Eswatini, Sao Tome and Principe, and Zimbabwe. Updated information on IPPAs can be accessed at  https://www.edbmauritius.org/info-centre/ippa.In 2014, Mauritius signed a Tax Information Exchange Agreement (TIEA) and an Inter-Governmental Agreement (IGA) with the United States to implement the Foreign Account Tax Compliance Act (FATCA).Mauritius has also signed TIEAs with Australia, Austria, Denmark, Faroe Island, Finland, Greenland, States of Guernsey, Iceland, South Korea, and Norway. TIEAs with Argentina, Greece, and Isle of Man await signature. Updated information on TIEAs can be accessed at  https://www.mra.mu/index.php/taxes-duties/international-taxation/double-taxation-agreements  .Mauritius has concluded 45 Double Taxation Avoidance Agreements (DTAAs) and is party to a series of treaties under negotiation. The treaties currently in force are: Australia (Partial), Barbados, Belgium, Botswana, Cape Verde, Congo, Croatia, Cyprus, Egypt, Estonia, France, Germany, Ghana, Guernsey, India, Italy, Jersey, Kuwait, Lesotho, Luxembourg, Madagascar, Malaysia, Malta, Monaco, Mozambique, Namibia, Nepal, Oman, Pakistan, Bangladesh, China, Rwanda, Seychelles, Singapore, Sri Lanka, South Africa, Qatar, Eswatini, Sweden, Thailand, Tunisia, Uganda, United Arab Emirates, United Kingdom, and Zimbabwe. Eight treaties await ratification: Gabon, Comoros, Hong Kong, Kenya, Morocco, Nigeria, Russia and Angola. Five treaties await signature: Cote d’Ivoire, Gibraltar, Malawi, the Gambia, and Angola. Another 20 treaties are being negotiated: Algeria, Burkina Faso, Canada, Czech Republic, Greece, Hong Kong, Montenegro, North Sudan, Portugal, Iran, Saudi Arabia, Senegal, Spain, St. Kitts &amp; Nevis, Tanzania, Vietnam, Yemen, Zambia, Mali, and Turkey. Updated information on DTAAs can be accessed at  https://www.mra.mu/index.php/taxes-duties/international-taxation/double-taxation-agreements.Mauritius has adopted the OECD’s Standard for Automatic Exchange of Financial Account Information (Common Reporting Standard – CRS), which sets a global benchmark that participating countries will adhere to in a proactive fiscal-information world. The first reporting under this standard was undertaken in September 2018. Mauritius is a member of the OECD Inclusive Framework on Base Erosion and Profit Shifting and is party to the deal on the two-pillar solution to global tax challenges, including a global minimum corporate tax.																																		3. Legal Regime						    																																																Transparency of the Regulatory System										Since 2006, the GoM has reformed trade, investment, tariffs, and income tax regulations to simplify the framework for doing business. Trade licenses and many other bureaucratic hurdles have been reduced or abolished. With a well-developed legal and commercial infrastructure and a tradition that combines entrepreneurship and representative democracy, Mauritius is one of Africa’s most successful economies. Business Mauritius, the coordinating body of the Mauritian private sector, participates in discussions with and presents papers to government authorities on laws and regulations affecting the private sector.Regulatory agencies do not request comments on proposed bills from the general public. Both the notice of the introduction of a government bill and a copy of the bill are distributed to every member of the Legislative Assembly and published in the Government Gazette before enactment. Bills with a “certificate of urgency” can be enacted with summary process. All proposed regulations are published on the Legislative Assembly’s website and are publicly available.Companies in Mauritius are regulated by the Companies Act of 2001, which incorporates international best practices and promotes accountability, openness, and fairness. To combat corruption, money laundering and terrorist financing, the government also enacted the Prevention of Corruption Act, the Prevention of Terrorism Act, and the Financial Intelligence and Anti-Money Laundering Act. The National Code on Corporate Governance encourages companies to present a balanced assessment of the organization’s financial, environmental, social, and governance performance and outlook in its annual report and on its website. While Mauritius does not have a freedom of information act, members of the public may request information by contacting the permanent secretary of the relevant ministry.Budget documents, including the executive budget proposal, enacted budget, and end-of-year report, are publicly available and provide a substantial picture of Mauritius’ planned expenditures and revenue streams.																																				International Regulatory Considerations										Mauritius is a member of the Southern African Development Community (SADC) and the Common Market for Eastern and Southern Africa (COMESA). The GoM implements its commitments to these regional economic institutions with domestic legal and regulatory adjustments, as appropriate). Mauritius is a signatory to the Tripartite Free Trade Area and the African Continental Free Trade Area (AfCFTA). AfCFTA took effect in January 2021 among countries having submitted their market access offers and ratified the Agreement. With regard to trade in goods, Mauritius benefits from preferential access on those products where the rules of origin exists. Negotiations are still ongoing regarding the Tripartite FTA, as well as the AFCTA on some outstanding issues regarding market access and rules of origin.Mauritius has been a member of the World Trade Organization (WTO) since 1995. The GoM notifies all draft technical regulations to the WTO Committee on Technical Barriers to Trade to the extent possible. In July 2014, Mauritius notified its category A commitments to the WTO, and was among the first African countries to do so. Mauritius was also the fourth country to submit its instrument of acceptance for the Trade Facilitation Agreement (TFA). Mauritius notified its category B &amp; C commitments and its corresponding indicative dates of implementation in 2015. It also indicated its requirements to implement category C measures. With the coming into force of the WTO Trade Facilitation Agreement (TFA) in February 2017, Mauritius is implementing all its category A commitments.Of TFA’s 36 measures, Mauritius has classified 27 as category A, five as B, and four as C. Discussions with donors to obtain technical assistance to finance trade facilitation projects listed under category C are ongoing. Mauritius has already secured assistance from the World Bank and the World Customs Organization.To coordinate efforts to implement the TFA, in 2015 Mauritius set up a National Committee on Trade Facilitation co-chaired by representatives from government and the private sector. Members include MRA Customs, the Ministry of Agro-Industry and Food Security, the Ministry of Finance and Economic Development, the Mauritius Chamber of Commerce and Industry and the Economic Developments Board, among others. The committee meets twice a year and discussion topics include identification of the TFA, policy recommendations of trade facilitation, dissemination of information on trade facilitation, and addressing the bottlenecks to trade due to the COVID-19 pandemic.Mauritius is also part of the Cotonou Agreement, a 2000 treaty between the EU and the African, Caribbean and Pacific Group of States. On December 3, 2020, the EU and the Organization of African, Caribbean and Pacific States (OACPS) reached a new agreement that succeeded the Cotonou Partnership Agreement. In April 2023, the Mauritian government announced the imminent signature of the Post-Cotonou Agreement in Samoa. The partnership agreement between 27 EU member countries and 79 African, Caribbean, and Pacific (ACP) countries is a legally bidding treaty covering trade and development cooperation to address global challenges together. The agreement focuses on human rights, democracy, and governance; security; human and social development; environmental sustainability and climate change; sustainable growth; and migration and mobility.																																				Legal System and Judicial Independence										The Mauritian legal system is based on a unique mixture of traditions. Mauritius draws legal principles from both French civil law and British common law traditions; its procedures are largely derived from the English system, while its substance is based in the Napoleonic Code of 1804. Commercial and contractual law is also based on the civil code. However, some specialized areas of law are comparable to other jurisdictions. For example, its company law is practically identical to that of New Zealand. Mauritian courts often resolve legal disputes by drawing on current legislation, the local legal tradition, and by means of a comparative approach utilizing various legal systems. The highest court of appeal is the judicial committee of the Privy Council of England. Mauritius is a member of the International Court of Justice. Mauritius established a Commercial Court in 2009 to expedite the settlement of commercial disputes.In 2020, the Courts Act was amended to provide for the creation of a Financial Crimes Division within the Supreme Court and the Intermediate Court. An amendment to the Courts Act provided for the establishment of a Land Division court at the Supreme Court to expedite land dispute resolutions.The GoM and judiciary are supportive of arbitration. Mauritius has two arbitration centers and is a party to the New York Convention 1958 and the United Nations Convention on Transparency in Treaty-based Investor State Arbitration.Contracts are legally enforceable and binding. Ownership of property is enforced with the registration of the title deed with the Registrar-General and payment of the registration duty. Mauritian courts have jurisdiction to hear intellectual property claims, both civil and criminal. The judiciary is independent, and the domestic legal system is generally non-discriminatory and transparent.U.S. Embassy Port Louis is not aware of any recent cases of government or other interference in the court system affecting foreign investors.																																				Laws and Regulations on Foreign Direct Investment										The Economic Development Board Act of 2017 governs investment in Mauritius, while the Companies Act of 2001 contains the regulations governing incorporation of businesses. The Corporate and Business Registration Department (CBRD) of the Ministry of Finance and Economic Development administers the Companies Act of 2001, the Business Registration Act of 2002, the Insolvency Act of 2009, the Limited Partnerships Act of 2011, and the Foundations Act of 2012. The Economic Development Board website provides information on investment opportunities and incentives, procedures to establish a company in Mauritius, and guidance to non-citizens to work and live in Mauritius through the occupation/work permits:  https://www.edbmauritius.org/. 																																				Competition and Antitrust Laws										The Competition Commission of Mauritius (CCM) is an independent statutory body established in 2009 to enforce Competition Act 2007. It is mandated to safeguard competition by preventing and remedying anticompetitive business practices in Mauritius. Anticompetitive business practices, also called restrictive business practices, may be in the form of cartels, abuse of monopoly situations, and mergers that lessen competition.The institutional design of the Competition Commission houses both an adjudicative and an investigative organ under one body. While the Executive Director has power to investigate restrictive business practices (the Investigative Arm), the commissioners determine the cases (the Adjudicative Arm) on the basis of reports from the Executive Director. Any party dissatisfied with an order or direction of the commission may appeal to the Supreme Court within 21 days.Since it began operations, the Competition Commission has undertaken 64 investigations, of which 55 have been completed and 8 were ongoing as of April 2023. To date, the commission has also conducted 335 enquiries, which are preliminary research exercises prior to proceeding to investigations. The Competition Commission also conducts market studies and has completed five of the eight market studies launched so far. It has also issued six papers to the government on policy matters affecting competition.Regionally, the Competition Commission has assessed 208 mergers across the Common Market for Southern and Eastern Africa Free Trade Area (COMESA) member states that affected Mauritius. It has also assisted the African Competition Forum (ACF) on two cross-country market studies.For the financial year 2021-2022, the Commission fined two suppliers of medical gases a total of Rs 3,59 million ($78,000), for having breached the prohibition against collusive agreements when supplying the Ministry of Health and Wellness between 2012 and 2022. For the financial year 2022-2023, the Competition Commission also imposed a fine of Rs. 5,4 million ($118,000) to suppliers of chemical fertilizers in Mauritius and Rs. 1,4 million ($31,000) to five producers/suppliers of deer and venison, both for the breach of provisions against collusive agreements.In February 2023, the Competition Commission announced that it was collaborating with the COMESA Competition Commission to develop a framework for conducting joint investigations into restrictive business practices.The Competition Commission has also initiated a process to review and amend the Competition Act of 2007 to enable more effective enforcement. The process was on-going as of May 2023.																																				Expropriation and Compensation										The Constitution includes a guarantee against nationalization. However, in 2015, the government passed the Insurance (Amendment) Act to enable the Financial Services Commission (FSC) to appoint special administrators in cases where there is evidence that the liabilities of an insurer and its related companies exceed assets by 1 billion rupees (approximately $25 million) and that such a situation “is likely to jeopardize the stability and soundness of the financial system of Mauritius.” The special administrators are empowered to seize and sell assets.																																				Dispute Settlement																										ICSID Convention and New York Convention						Mauritius is a member of the Convention on the Settlement of Investment Disputes between States and Nationals of Other States (ICSID Convention), and a signatory to the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards Act. Mauritius is also a member of the Multilateral Investment Guarantee Agency of the World Bank. In 2014, it became a signatory of the United Nations Convention on Transparency in Treaty-based Investor State Arbitration 2014, also known as the Mauritius Convention as it was first signed in Mauritius. In August 2019, it signed the United Nations Convention on International Settlement Agreements Resulting from Mediation, also known as the Singapore Convention.The Convention on the Recognition and Enforcement of Foreign Arbitral Awards Act 2004 is the domestic legislation providing for the enforcement of awards under the 1958 New York Convention. Because Mauritius is a party to the New York Convention without any reciprocity reservation, all foreign arbitral awards are enforceable in Mauritius. The 1969 Investment Disputes (Enforcement of Awards) Act is the domestic legislation providing for enforcement of disputes under the Washington Convention.The GoM is party to several investment agreements recognizing international arbitration of investment disputes. Most Investment Promotion and Protection Agreements (IPPA) include an arbitration clause referring to the ICSID dispute settlement mechanism.While Mauritius has a Trade and Investment Framework Agreement with the United States, it does not have a specific bilateral investment treaty or free trade agreement with the United States.						Investor-State Dispute Settlement						The embassy is aware of two recent investor-state disputes involving Mauritius that were heard before ICSID. The tribunal decided in favor of the Government of Mauritius in both cases.						International Commercial Arbitration and Foreign Courts						In 2011, the GoM, the London Court of International Arbitration (LCIA), and the Mauritius International Arbitration Center (MIAC) established a new arbitration center in Mauritius called the LCIA-MIAC Arbitration Center. LCIA-MIAC offered all services offered by the LCIA in the United Kingdom. In July 2018, the LCIA and GoM terminated the partnership, after which the MIAC began operating as an independent organization. In June 2022, MIAC entered into a Cooperation Agreement with ICSID based on Article 63 of the ICSID Convention and which provides the possibility for holding ICSID’s hearings at MIAC’s facilities in Mauritius. The organization’s website has additional information available at  http://miac.mu/  Additionally, the Mauritius Chamber of Commerce and Industry (MCCI), which pioneered institutional arbitration in Mauritius, set up the MCCI Permanent Court of Arbitration in 1996. In 2012, it was rebranded as the MCCI Arbitration and Mediation Center (MARC). From July 2020, MARC has been operating under the Mediation and Arbitration Center (Mauritius) Ltd. More information is available via the following link:  https://www.marc.mu/en.  In 2018, the arbitral institution Delos listed Mauritius as the only safe seat of arbitration in the African Union in a list of 40 safe seats worldwide.																										Bankruptcy Regulations										Bankruptcy is not criminalized in Mauritius. The Insolvency Act of 2009 amended and consolidated the law relating to insolvency of individuals and companies and the distribution of assets in the case of insolvency and related matters. Most notably, the Act introduced administration procedures, providing creditors the option of a more orderly reorganization or restructuring of a business than in liquidation. A bankrupt individual is automatically discharged from bankruptcy three years after adjudication but may apply to be discharged earlier. The Act draws on the Model Law on Cross-Border Insolvency adopted by the United Nations Commission on International Trade Law in 1997.There were no special procedures that foreign creditors must comply with when submitting claims in insolvency proceedings. The law provides that foreign creditors have the same rights regarding the commencement of, and participation in, an insolvency proceeding as Mauritian creditors. The Second Schedule to the Insolvency Act applies to foreign creditors with respect to the procedures for proving their debts.The creditor must send to the liquidator of the company an affidavit, sworn by the creditor or an authorized person, that verifies the debt and contains a statement of account showing the particulars of the debt. The affidavit must also state whether the creditor is a secured creditor. Section 132 of the Act outlines the conditions under which a liquidator may be appointed for a foreign company and related procedures.For cross-border insolvency proceedings, under the applicable regime, a foreign insolvency practitioner can apply to the Mauritian Court to obtain recognition of an insolvency process being undertaken abroad provided that the State of the insolvency practitioner has adopted insolvency rules substantially similar to the UNCITRAL Model Law on Cross-Border Insolvency. Recognition of foreign main proceedings will stay actions against the debtor, stay execution against assets of the debtor and suspend any contemplated disposal of assets of the debtor. New rules facilitating cross-border insolvency took effect in July 2019.In 2020, the Insolvency Act was amended to give the Bankruptcy Division of the Supreme Court power to order that a deed of company arrangement be binding on the company and all classes of creditors where there are at least two classes of creditors and one of the classes resolves that the company executes the deed.																																												4. Industrial Policies						    																																																Investment Incentives										Mauritius applies investment incentives uniformly to both domestic and foreign investors. The incentives are outlined in the Income Tax Act, the Customs Act, and the Value Added Tax Act. They can also be accessed from the website of the Economic Development Board (EDB) at  https://edbmauritius.org/info-centre .Incentives implemented to attract investors to Mauritius include: (i) reduced corporate tax rate of three percent for companies engaged in global trading activities; (ii) investment tax credit of five percent over three years on the cost of new plant and machinery excluding motor vehicles; (iii) five year tax holiday for Mauritian companies collaborating with the Mauritius Africa Fund with respect to investment in the development of infrastructure in Special Economic Zones, and; (iv) five year tax holiday on income derived from smart parking solutions or other green initiatives.Mauritius offers prospective investors a low-tax jurisdiction and a number of other fiscal incentives, including the following: (i) flat corporate and income tax rate of 15 percent or lower depending on business activity; (ii) 100 percent foreign ownership permitted; (iii) no minimum foreign capital required; (iv) no tax on dividends or capital gains; (v) free repatriation of profits, dividends, and capital; (vi) accelerated depreciation on acquisition of plant, machinery, and equipment; (vii) exemption from customs duty on imported equipment; and (viii) access to an extensive network of double taxation avoidance treaties.Additionally, the government has established a Property Development Scheme (PDS) to attract high net worth non-citizens who want to acquire residences in Mauritius. Buyers of a residential unit valued over $375,000 in certain projects are eligible to apply for a residence permit in Mauritius. The residential unit can be leased or rented out by the owner.The Regulatory Sandbox License (RSL) was implemented to promote innovation by eliminating barriers to investment in cutting-edge technology. An RSL gives an investor fast-track authorization to conduct business activity in a sector even if there is not yet a legal or regulatory framework in place for the sector. Further details on the RSL can be accessed via the following link:  https://www.edbmauritius.org/schemes  .The government offers tax incentives to companies that make clean energy investments through provisions in the 1995 Income Tax Act, the Customs Act, and the Value Added Tax Act. The tax incentives for a company include (i) double deduction of the expenditure of a fast charger for an electric car; (ii) an annual allowance of 100 percent on the capital expenditure for the acquisition of a solar energy unit; (iii) an annual allowance of 50 percent each year for a maximum two years on the capital expenditure for the acquisition of green technology equipment; (iv) tax exemption on interest earned by a company that invests in renewable energy projects through debentures and bonds; (v) eight-year tax holiday for a company that used deep ocean water for providing air conditioning services; (vi) customs duty and value-added tax exemption on any purchase of photovoltaic systems and chargers for electric vehicles.Mauritius relies on imports for more than 75% of its food requirements. Spurred by the disruptions to global supply chains, rising energy and commodity prices which were magnified by the Russian-Ukraine conflict in 2022, the government announced several investment incentives in the agricultural industry in its 2022/2023 budget as an import substitution strategy and to boost local production of food. These incentives include: (i) an integrated modern agricultural morcellement scheme incentivized by an eight-year tax holiday on income and an exemption from payment of registration duty; in addition, developers under this scheme will be allowed to convert up to 15 percent of that land for residential and commercial use and be exempted from payment of land conversion tax; (ii) an eight-year income tax holiday to planters engaged in sustainable agricultural practices.In the 2022/2023 budget, the government also announced a Transit Oriented Scheme for creating mixed-use areas within a radius of 100 meters of metro stations. Under the scheme, property developers will benefit from: (i) exemptions from payment of registration duty on lease or acquisition of land to develop an approved project; (ii) accelerated annual allowances on expenses related to green technology equipment.																																				Foreign trade zones/Free ports/Trade facilitation										The Mauritius Freeport, a free trade zone, was established in 1992 and is a customs-free zone for goods destined for re-export. The freeport has grown dramatically in its 26-year history: developed space of cold and dry warehouses, processing units, open air storage facilities, and offices increased from 5,000 square meters in 1993 to over 500,000 square meters in 2022. Due to the pandemic, trade volume increased to 261,519 metric tons in 2022 from 258,971 metric tons in 2021, and trade value increased to $801 million from $755 million during the same period. The Mauritius Freeport was ranked 1st in Africa and in the top 10 worldwide at the 2022 fDi’s Global Free Zones of the Year Awards.As of 2023, there were 11 third-party freeport developers, three private freeport developers, and more than 220 freeport operators, representing over 4,000 jobs. Despite the current international economic crisis, third party and private freeport developers have maintained several projects and committed investments for infrastructural developments (warehouses, processing and industrial units, open air storage and offices) at the port and airport amounting to of Rs. 6 billion ($132 million) over the next three years.Top trading partners for import in 2022 were Taiwan, China, India, Singapore, and South Africa. Top trading partners for export in 2022 were South Africa, Madagascar, Reunion, United States and Taiwan. Top goods traded through the freeport included live animals, foodstuffs and beverages, plastic, and metal products.The government’s objective is to promote the country as a regional warehousing, distribution, marketing, and logistics center for eastern and southern Africa and the Indian Ocean rim. Through its membership in COMESA, SADC, and the IOC, Mauritius offers preferential access to a market of over 600 million consumers, representing an import potential of $100 billion. Companies operating in the freeport are exempt from corporate tax. Other investment incentives include: (i) 8-year income tax holiday to new freeport operators or private freeport developer investing at least MUR 50 million (subject to conditions as may be prescribed); (ii) duty and VAT exemptions on goods and equipment imported into freeport zones; (iii) 3 per cent tax on export of goods; (iv) preferential market access; (v) 100 per cent foreign ownership; (vi) free repatriation of profits; (vii) no foreign exchange control; (viii) reduced port handling charges.Activities carried out in the freeport include warehousing and storage, breaking bulk, sorting, grading, cleaning and mixing, labeling, packing, repacking and repackaging, minor processing and light assembly, manufacturing activity, ship building, repairs and maintenance of ships, aircrafts, and heavy-duty equipment, storage, maintenance and repairs of empty containers, export-oriented seaport and airport based activities, freight forwarding services, quality control and inspection services, and vault activity for storing precious stones and metals, works of art, and the like.																																				Performance and Data Localization Requirements										The Data Protection Act (DPA) of 2017 governs the protection of personal data in Mauritius. The GoM established the Data Protection Office in 2009. The Data Protection Commissioner is responsible for upholding the rights of individuals set forth in the DPA and for enforcing the obligations imposed on data controllers and processors. In 2016, Mauritius ratified the Council of Europe’s Convention for Protection of Individuals regarding Automatic Processing of Personal Data (Convention 108). Mauritius is the second non-European country and the first African country to sign the convention. The agreement gives individuals the right to protection of their personal data. In September 2020, Mauritius signed the Amending Protocol to the Convention for the Protection of Individuals regarding the Processing of Personal Data and, at the same time, deposited the instrument of ratification, becoming the sixth state to ratify the modernized Convention 108.Mauritian data protection law tracks the European Union’s Regulation on the Protection of Natural Persons with regards to the Processing of Personal Data and on the Free Movement of such Data, commonly known as the General Data Protection Regulation. Mauritius’ DPA applies only when processing of personal data is concerned. Failure to comply with Section 28 of the DPA, which establishes the lawful purposes for which personal data may be processed, can result in a fine and up to five years imprisonment. Section 29 sets requirements for processing special categories of data, such as ethnic origin, political adherence, and mental health condition.There are no enforcement procedures for investment performance requirements.																																												5. Protection of Property Rights						    																																																REAL PROPERTY										Real property rights are respected in Mauritius. A non-citizen can hold, purchase, or acquire immovable property under the Non-Citizens (Property Restriction) Act, subject to the government’s approval. Ownership of property is memorialized with the registration of the title deed with the Registrar-General and payment of the registration duty. The recording system of mortgages and liens is reliable. Traditional use rights are not an issue in Mauritius as there were no indigenous peoples present at the time of European colonization.																																				INTELLECTUAL PROPERTY RIGHTS										Intellectual property rights (IPR) in Mauritius are protected by three pieces of legislation, namely the Industrial Property Act of 2019, the Copyright Act of 2014, and the Protection against Unfair Practices (Industrial Property Rights) Act of 2022.The 2019 Industrial Property Act and the accompanying regulations entered into force on January 31, 2022. This act consolidates all industrial property-related issues in one statute. The protection framework covers patents; trademarks; industrial designs; utility models; layout-designs of integrated circuits; plant varieties; trade names, and geographic indications.The Industrial Property Act also allows the international filing of trademarks under the Madrid Protocol, the international filing of industrial designs under the Hague Agreement, and the filing of patent applications under the Patent Cooperation Treaty. Both the Madrid Protocol and the Hague Agreement are in force in Mauritius since 6 May 2023. The Patent Cooperation Treaty is in force since 15 March 2023. In 2017, the Copyright Act was amended to redefine and better safeguard the interests of copyright owners and to put in place a new regulatory framework for the Mauritius Society of Authors (MASA). MASA is responsible for collection of copyright fees and for administering the economic rights of copyright owners.Mauritius is a member of the World Intellectual Property Organization (WIPO) and party to the Paris and Berne Conventions for the protection of industrial property and the Universal Copyright Convention. Mauritius is a member of the African Regional Intellectual Property Organization (ARIPO). However, as Mauritius has not yet acceded to the Harare or Banjul Protocols, it cannot be designated in patent, trademark or design applications filed via the ARIPO system. Trademark and patent laws comply with the WTO’s Trade Related Aspects of Industrial Property Rights (TRIPS) agreement. A trademark is initially registered for 10 years and may be renewed for successive periods of 10 years. A patent is granted for a maximum of 20 years. While IP legislation in Mauritius is consistent with international norms, enforcement is relatively weak. In practice, police will usually take action against IP infringements only in cases where the IP owner has an official representative in Mauritius, as the courts require a representative to testify that the products seized are counterfeit.The Customs Department of the Mauritius Revenue Authority is the primary agency responsible for safeguarding Mauritian borders against counterfeit goods and piracy, and is also the competent authority that enforces IP rights. The Customs Department requires owners or authorized users of patents, industrial designs, collective marks, marks or copyrights to apply in writing to the Director General to suspend clearance of goods suspected of infringing intellectual property rights. Once an application is approved, it remains valid for two years. There are no administrative costs to pay for an application. It is recommended to file an application as a preventive measure. Customs may act upon its own initiative to suspend clearance if there is evidence that IP rights are being infringed. Customs will then contact the owner or authorized user for follow-up actions. For this reason, it is best for foreign companies to have a local representative in Mauritius. Owners of IP rights are recommended to join the Interface Public Members (IPM) which allows Customs officers to access operational data input by right owners concerning their products, thus facilitating the identification of counterfeit goods.The Customs Department keeps a record of counterfeit goods seized. Customs has authority to seize and destroy counterfeit goods. In 2021, the Customs Department carried out seizures of a total of 30,036 goods valued at $78,030, a significant decline from pre-pandemic figures. By comparison, in 2022, the Customs Department seized 72,134 pieces of counterfeit goods for a value of $201,000. The infringing party is responsible for paying for the storage and/or destruction of the counterfeit goods. Mauritius is not listed in the 2022 U.S. Trade Representative (USTR) Special 301 Report or the 2022 Notorious Market List.IPR Law Firms in Mauritius*Sanjeev GhurburrunDirector, GeroudisRiver Court, St Denis StreetPort Louis, MauritiusTel: +230 210 3838; Fax: + 230 210 3912Email:  sanjeev@geroudis.com   www.geroudis.com  Marc HeinChairman, Juristconsult ChambersLevel 12 Nexteracom Tower II, Ebene Cyber CityEbene, MauritiusTel: +230 465 0020; Fax: +230 465 0021Email:  mhein@juristconsult.com   www.juristconsult.com  Michael HoughCEO, Eversheds SutherlandSuite 310, 3rd Floor Barkly Wharf, Le Caudan WaterfrontPort Louis, MauritiusTel: +230 5726 3941; fax: +230 211 0780Email:  michaelhough@eversheds-sutherland.mu   www.eversheds-sutherland.com  Marius Schneider, Attorney at LawNora Ho Tu Nam, PartnerIPvocate Africa Legal Advisers LtdEbene Junction, Rue de la DemocratieEbene, MauritiusTel: +230 466 8183Email:  office@ipvocateafrica.com   www.IPvocateAfrica.com  *Law firms listed for convenience and should NOT be taken to imply U.S. Government endorsement.																																												6. Financial Sector						    																																																Capital Markets and Portfolio Investment										The GoM welcomes foreign portfolio investment.The Stock Exchange of Mauritius (SEM) was created in 1989 and was opened to foreign investors following the lifting of foreign exchange controls in 1994. Foreign investors do not need approval to trade shares, except for when doing so would result in their holding more than 15 percent in a sugar company, a rule detailed in the Securities (Investment by Foreign Investors) Rules of 2013. Incentives to foreign investors include no restrictions on the repatriation of revenue from the sale of shares and exemption from tax on dividends for all resident companies and for capital gains of shares held for more than six months.The SEM currently operates two markets: the Official Market and the Development and Enterprise Market (DEM). As of March 2023, the shares of 58 companies (local, global business, and foreign companies) were listed on the Official Market, representing a market capitalization of $6.8 billion. Unique in Africa, the SEM can list, trade, and settle equity and debt products in U.S. dollars, Euros, Pounds Sterling, South African Rand, as well as Mauritian Rupees. A variety of new asset classes of securities such as global funds, depositary receipts, mineral companies, and specialist securities including exchange-traded funds and structured products have also been introduced on the SEM. In June 2021, guidelines for the issue and listing of sustainable bonds were published. The DEM was launched in 2006 and the shares of 42 companies were listed on this index with a market capitalization of $1.1 billion as of March 2023.Standard &amp; Poor’s, Morgan Stanley, Dow Jones, and FTSE have included the Mauritius stock market in a number of their stock indices. Since 2005, the SEM has been a member of the World Federation of Exchanges. The SEM is also a partner exchange of the Sustainable Stock Exchanges Initiative. In 2021, the SEM secured a $600,000 grant from the African Development Bank to implement a state-of-the-art trading platform. The new automated trading platform was launched in May 2022 and incorporates desktop trading for brokers, with services such as data distribution, remote deal brokering, and custodian banking, as well as the ability to trade such asset classes as derivatives. The new automated system also incorporates a surveillance system for real-time surveillance of market activities and raising alerts in the incidence of market abuse or irregular trading practices.In June 2021, a new Securities (Amendment) Act 2021 was passed with the aim of strengthening the capital market sector in Mauritius in line with the key recommendations of the Financial Sector Blueprint Report issued in 2018. Key changes introduced by the Amendment Act include the establishment of additional securities exchanges alongside the existing Stock Exchange of Mauritius Ltd; the establishment of novel clearing and settlement facilities in addition to the Central Depository and Settlement Co. Ltd (CDS); the introduction of a new concept of &#8220;retail investors&#8221;, being investors, other than sophisticated investors, and thereby recognizing foreign funds whose securities are marketed to retail investors in or from Mauritius; and dispensing with the need for foreign reporting issuers to be registered with the Financial Services Commission. Subsequently, in October 2021, Afrinex Ltd., a pan-African international exchange, was launched, becoming the second official securities exchange in Mauritius, besides SEM. The Afrinex Clearing House, a wholly owned subsidiary of Afrinex Ltd., was also established, becoming the second clearing house alongside the Central Depository and Settlement Co. Ltd.The government respects IMF Article VIII by refraining from restrictions on payments and transfers for current international transactions.A variety of credit instruments is available to local and foreign investors through the banking system.																																				Money and Banking System										Mauritius has a sophisticated banking sector. As of June 2022, 19 banks were licensed to undertake banking business, of which six were local banks, ten were foreign-owned subsidiaries, and three were branches of foreign banks. The Non-Banking Deposit Taking Institutions (NBDTIs) were mainly in the leasing and finance business, with six NBDTIs in operations in June 2022. Further details can be obtained at  https://www.bom.mu/financial-stability/supervision/licensees/list-of-licensees  .In 2022, the Mauritian financial services sector accounted for an estimated 11.6 per cent of GDP, with monetary intermediation services accounting for 5.8 per cent, financial leasing and other credit granting services accounting for 0.5 per cent, insurance, re-insurance and pension services accounting for 1.8 percent, and other services accounting for 5.8 per cent. The aggregate assets of the banking sector represented 374.0 per cent of GDP in June 2022, from 420.7 per cent in December 2021. The banking landscape is relatively concentrated, with the two, long-established domestic entities, the Mauritius Commercial Bank (MCB) and the State Bank of Mauritius (SBM), which together constitute about 46 percent of banking sector’s deposits, 53 percent of loans and 47 percent of assets as at December 2022. Maubank, a state-owned bank, became operational in 2016 following a merger between the Mauritius Post &amp; Cooperative Bank and the National Commercial Bank. The Bank of China started operations in Mauritius in 2016. Other foreign banks present in Mauritius include HSBC, Barclays Bank, Bank of Baroda, Habib Bank, BCP Bank (Mauritius), Standard Bank, Standard Chartered Bank, State Bank of India, and Investec Bank. Per the Bank of Mauritius, total banking assets as of end June 2022 amounted to MUR 2.1 trillion ($46 billion).According to the Bank of Mauritius (BOM)’s December 2022 Financial Stability Report, the country held adequate foreign exchange reserves buffer to face external shocks. The Gross Official International Reserves (GOIR) was $7.6 billion as at end-June 2022, representing 16.3 months of import cover and was within the stringent assessing reserve adequacy metric, per the Report. In 2022, supply shocks, related to the pandemic and the Russia-Ukraine war, induced high domestic inflation. Headline inflation rose to 11.8 per cent in December 2022. In response, the BOM adopted monetary tightening policies to curb inflationary pressures and anchor inflations expectations, rising the key repo rate to 2.25 per cent in June 2022 and further to 4.5 per cent in December 2022.The fall of the rupee, which depreciated 20 percent against the U.S. dollar between January 2020 and March 2022, coupled with soaring freight costs and high commodity prices in the wake of the war in Ukraine, drove inflation to 11.8 percent in December 2022 from 1 percent in March 2021. In 2022, the rupee continued to weaken further against the dollar as U.S. economic indicators strengthened and as the Federal Reserve raised interest rates. In April 2022, the central bank injected $200 million into the financial system, the largest single intervention in its history. It intervened again in October 2022 to sell $40 million on the domestic market, and in November 2022 to sell $100 million. Altogether, since the outbreak of the pandemic, the central bank intervened on the foreign exchange market for a total of $3.5 billion.In January 2023, the central bank announced the introduction of a new monetary policy framework to enhance the monetary policy transmission mechanism and strengthen the effectiveness of the monetary policy. The new framework is a flexible inflation targeting regime whereby headline inflation has been set within a range of 2-5 per cent. It aims to mitigate constraints of the previous framework, which include excess liquidity, a lack of a nominal inflation anchor, and multiple objectives potentially conflicting with the price stability objective.Mauritian banks are compliant with international norms such as Basel III, IFRS 9, US Foreign Account Tax Compliance Act (FATCA), and the OECD’s Common Reporting Standard (CRS).According to the Banking Act of 2004, all banks are free to conduct business in all currencies. There are also six non-bank deposit-taking institutions, as well as 12 money changers and foreign exchange dealers. There are no official government restrictions on foreigners opening bank accounts in Mauritius, but banks may require letters of reference or proof of residence for their due diligence.The Bank of Mauritius (BoM) launched a clearing center for renminbi (RMB) payments in December 2022. The Mauritius Renminbi Clearing Centre became the third such center on the African continent, after South Africa and Zambia. The center’s aim is to facilitate trade with the People’s Republic of China (PRC) by reducing exchange rate costs and allowing Mauritian importers to request PRC suppliers’ s invoices in RMB. Mauritian banks can then use the local RMB center for international settlement. Current use of the RMB center is limited.The Bank of Mauritius carries out the supervision and regulation of banks as well as non-bank financial institutions authorized to accept deposits. The Bank of Mauritius has endorsed the Core Principles for Effective Banking Supervision as set out by the Basel Committee on Banking Supervision.In July 2017, the Banking Act was amended to double the minimum capital requirement from $ 5.8 million to $11.2 million. The Central Bank began reporting the liquidity coverage ratio in 2017 to improve the liquidity profile of banks and their ability to withstand potential liquidity disruptions.As part of its COVID-19 response, the BoM made $132 million available through commercial banks as special relief funds to help meet cash flow and working capital requirements. The cash reserve ratio applicable to commercial banks was reduced from 9 percent to 8 percent. The BoM also put on hold the Guideline on Credit Impairment Measurement and Income Recognition, which took effect in January 2020.In July 2019, the Bank of Mauritius Act was amended to allow the Bank of Mauritius to use special reserve funds in exceptional circumstances and with approval of the central bank’s board for the repayment of central government external debt obligations, provided that repayments would not adversely affect the bank’s operations. This provision was used in January 2020 to repay government debt worth $450 million, raising concerns about the central bank’s independence. The Mauritius Investment Corporation (MIC), a fully owned subsidiary of BoM, was also established with an initial capital of $2 billion drawn from the BoM’s reserves to provide support to economic operators through a range of equity and quasi-equity instruments. The IMF highlighted that in response to the pandemic and in coordination with the government, the BoM deployed policies that led to a substantial deterioration of its balance sheet and could make it challenging to fulfill the price-stability mandate going forward. In its June 2022 International Monetary Fund Article IV report, it has recommended that the central bank relinquishes ownership of the MIC, refrains from further transfers to the government and from quasi-fiscal financing, to strengthen its operational independence and financial position.Most major banks in Mauritius have correspondent banking relationships with large banks overseas. In recent years, according to industry experts, no banks have lost correspondent banking relationships, and none reported being in jeopardy of doing so as of April 2022. The National Payment Systems (Authorization and Licensing) Regulations, which entered into force in June 2021, provides for the authorization of operators of payment systems, clearing systems, and settlement systems and licensing of payment service providers.In October 2021, the Bank of Mauritius launched the Climate Change Centre, which will integrate climate-related and environmental financial risks into its regulatory, supervisory, and monetary policy frameworks, while also supporting the development of sustainable finance. In February 2021, the BoM became a member of the Global Financial Innovation Network (GFIN). The BoM is currently working on a central bank digital currency (CBDC) pilot roll-out with technical assistance from the IMF.In January 2019, the Bank of Mauritius signed a memorandum of cooperation with the Mauritius Police Force on financial crimes and illicit activities relating to the financial services sector. In February 2020, the Financial Action Task Force (FATF) named Mauritius as a jurisdiction under increased monitoring, commonly known as the Grey List. At that time, Mauritius made a high-level political commitment to work with the FATF and the Eastern and Southern Africa Anti-Money Laundering Group (ESAAMLG) to strengthen the effectiveness of its AML/CFT regime. Since the completion of its Mutual Evaluation Report in 2018, Mauritius has made progress on a number of its recommended actions to improve technical compliance and effectiveness, including amending the legal framework to require legal persons and legal arrangements to disclose of beneficial ownership information and improving the processes of identifying and confiscating proceeds of crimes. In October 2021, the Financial Action Task Force (FATF) removed Mauritius from the list of jurisdictions under increased monitoring concerning anti-money laundering/combating the financing of terrorism (AML/CFT) based on the following reforms: (i) outreach work to promote understanding of money-laundering and terrorist financing risks and obligations; (ii) development of effective risk-based supervision plans for the regulator; (iii) improved focus on access to beneficial ownership information in a timely manner; and (iv) training to law enforcement authorities to ensure that they have capabilities to carry out money laundering investigations. In January 2022, the European Union Commission removed Mauritius from its list of high-risk third countries.Effective March 2019, the Financial Services Commission (FSC) allows businesses that provide custodial services for digital assets. The FSC is the integrated regulator for the non-banking financial services sector and global business. In August 2020, the Peer-to-Peer Lending Rules, which enable the operation of peer-to-peer lending platforms in Mauritius by operators holding licenses issued by the FSC, entered into force. And in November 2021, the FSC launched the regulatory framework for crowdfunding. The Virtual Asset and Initial Token Offering Services Act 2021, which sets out a comprehensive legislative framework to regulate the business activities of virtual assets service providers and initial token offerings, entered into force in February 2022. Any person who is a virtual asset service provider, an issuer of initial token offerings in accordance with the Act, or a custodian (digital assets) in accordance with the Financial Services Act, needs to apply for a license or registration with the FSC.In December 2021, the FSC published the FSC Guidelines to set out the legal and supervisory framework surrounding the issuance of Corporate and Green Bonds. The FSC Guidelines further supplements the “Guide for the Issue of Sustainable Bonds in Mauritius” issued by the Bank of Mauritius in June 2021 with a view to assist potential issuers in better understanding the legal and regulatory requirements for the issue and listing of sustainable bonds on exchanges licensed in Mauritius.																																				Foreign Exchange and Remittances																										Foreign Exchange						The GoM abolished foreign exchange controls in 1994. Consequently, no approval is required for converting, transferring, or repatriating profits, dividends, or capital gains earned by a foreign investor in Mauritius. Funds associated with any form of investment can be freely converted into any world currency.The exchange rate is generally market-determined though the Bank of Mauritius, the central bank, occasionally intervenes. Between January 2021 and January 2022, the Mauritian rupee depreciated against the U.S. dollar by 5.6 percent, the pound by 11.7 percent, and the euro by 7.7 percent. Due to the COVID-19 crisis, the Bank of Mauritius intervened regularly on the domestic foreign exchange market in 2020, 2021, and 2022. Altogether, since the outbreak of the pandemic, the central bank intervened on the foreign exchange market for a total of $3.5 billion. The latest IMF Article IV Report highlighted the fact that while the current intervention strategy has provided markets with much needed foreign exchange liquidity, its rigidity poses risks going forward.						Remittance Policies						There are no time or quantity limits on remittance of capital, profits, dividends, and capital gains earned by a foreign investor in Mauritius. Mauritius has a well-developed and modern banking system. There is no legal parallel market in Mauritius for investment remittances. The Embassy is unaware of any proposed changes by the government to its investment remittance policies. The Bank of Mauritius (BOM), which is the central bank, compiles remittance statistics from banks and foreign exchange dealers to meet the requirements of two different initiatives at the national level, notably, the National Migration and Development Policy and the United Nations Sustainable Development Goals (SDGs). Per the BOM, Mauritius is already compliant with Target 10c of the United Nations Sustainable Development Goals (SDGs), that is, to reduce to less than 3 per cent the transaction costs of migrant remittances and eliminate remittance corridors with costs higher than 5 per cent by 2030.																										Sovereign Wealth Funds										The GoM does not have a Sovereign Wealth Fund. However, in October 2022, the Mauritius Investment Corporation (MIC), an investment vehicle set up under the aegis of the Bank of Mauritius to financially assist companies impacted by COVID-19, officially announced that it had become an associate member of the International Forum of Sovereign Wealth Funds (IFSWF), and indicated that through this membership, it was demonstrating its commitment and willingness to uphold the IMF Santiago Principles based on good governance, accountability, and transparency.																																												7. State-Owned Enterprises						    																						The government’s stated policy is to act as a facilitator to business, leaving production to the private sector. The government, however, still controls key services directly or through parastatal companies in the power and water, television broadcasting, and postal service sectors.The government holds controlling shares in number of SOEs, including the State Bank of Mauritius, Air Mauritius (the national airline), and Mauritius Telecom. These state-controlled companies have Boards of Directors on which seats are allocated to senior government officials. The government nominates the chairperson and CEO of each of these companies. In April 2020, Air Mauritius requested voluntary administration, similar to Chapter 11 bankruptcy in the United States, because it could not comply with financial obligations. The national airline exited voluntary administration in September 2021 following a $280 million government bailout in the form of a loan arrangement through the central bank’s Mauritius Investment Corporation. In October 2021, a newly created state-owned enterprise, Airport Holdings Ltd., acquired 9.43 million shares in Air Mauritius, gaining effective control of the airline.The government also invests in a wide variety of Mauritian businesses through its investment arm, the State Investment Corporation. The government is also the owner of Maubank and the National Insurance Company.Two parastatal entities are involved in the importation of agricultural products: the Agricultural Marketing Board (AMB) and the State Trading Corporation (STC). The AMB’s role is to ensure that the supply of certain basic food products is constant, and their prices remain affordable. The STC is the only authorized importer of petroleum products, liquefied petroleum gas, and flour. SOEs purchase from or supply goods and services to private sector and foreign firms through tenders.Audited accounts of SOEs are published in their annual reports. Mauritius is part of the OECD network on corporate governance of state-owned enterprises in southern Africa. Debts of all public enterprises (i.e. organisations) that are either in majority owned or controlled by Government) are disclosed. These are posted on the website of the Ministry of Finance, Economic Planning, and Development (MOFED), and published in the Annual Report of the Accountant-General. All financial allocations to and earnings from SOEs are included in the national budget: https://budgetmof.govmu.org/documents/V_A2022_23AppendixA.pdf  https://budgetmof.govmu.org/documents/V_00_112022_23ExpbyVotes.pdf  https://budgetmof.govmu.org/expenditure.html Moreover, information on capital projects undertaken by SOEs are published in the Public Sector Investment Programme (PSIP). The latest PSIP is available at  2021_22PSIP.pdf (mauritiusbudget.com) SOEs operate in accordance with commercial considerations for most goods and services. SOEs follow procurement principles/procedures that are aligned with government procurement rules and do not allow for discriminatory treatment. SOEs operate mainly in the domestic market.The Declaration of Assets Act (DoA Act) was enacted in December 2018 and took effect in June 2019. It provides that certain key officials of the public sector, including chief executives of state-owned enterprises, must declare their assets and liabilities with the Independent Commission Against Corruption (ICAC). The declaration includes the assets and liabilities of spouses and minor children. This declaration is published on the website of ICAC. A list of SOEs is published in the Declaration of Assets (State-owned Enterprises) Regulations 2019:  https://www.icac.mu/declaration-of-assets/  																										Privatization Program										The government has no specific privatization program. In 2017, however, as part of its broader water reform efforts, the government agreed to a World Bank recommendation to appoint a private operator to maintain and operate the country’s potable water distribution system. Under the World Bank’s proposed public-private partnership, the Central Water Authority (CWA) would continue to own distribution and supply assets, and will be responsible for business planning, setting tariffs, capital expenditure, and monitoring and enforcing the private operator’s performance.In March 2018, despite protest by trade unions and consumer associations, the Minister of Energy and Public Utilities reiterated his intention to engage by the end of the year a private operator as a strategic partner to take over the water distribution services of the CWA. To date, this has not materialized. The government has said for years it planned to sell control of MauBank, into which it has injected about $173 million since it nationalized the bank in 2015. In the 2019-2020 budget speech, the prime minister said the government would sell non-strategic assets to reduce government debt. In 2020, a Steering Committee on the Disposal of Non-Strategic Assets has been set up by -government to, amongst others, identify the assets of government to be disposed of and advise on the optimal disposal process in the best public interest. The Committee has recommended the disposal of government’s shareholdings in some public companies, including the Casinos, the MauBank Ltd, and the National Insurance Company Ltd. The process for the disposal of these assets was ongoing as of May 2023.																																												8. Responsible Business Conduct						    																						The National Committee for Corporate Governance (NCCG) was established under Section 63 of the Financial Reporting Act (2004) and is the coordinating body responsible for all matters pertaining to corporate governance in Mauritius. The NCCG was attached to the Ministry of Financial Services and Good Governance until 2021, when it was recognized as a corporate body following an amendment to the Financial Reporting Act. The purpose of the Committee is to: (i) establish principles and practices of corporate governance; (ii) promote the highest standards of corporate governance; (iii) promote public awareness about corporate governance principles and practices; and (iv) act as the national coordinating body responsible for all matters pertaining to corporate governance. The latest Code of Corporate Governance for Mauritius (2016) was launched on February 13, 2017 and can be accessed at  https://nccg.mu/full-code . In 2021, the NCCG also launched a Corporate Governance Scorecard to introduce an objective and quantitative element for companies to report on compliance. The Financial Reporting Council (FRC), also set up under the Financial Reporting Act (2004), aims to advocate for the provision of high-quality reporting of financial and non-financial information by public interest entities and to improve the quality of accountancy and audit service. Mauritius does not have a dedicated center for research on corporate governance.The Ministry of Financial Services and Good Governance was established following the December 2014 elections. Its mandate is to provide guidance and support for enforcement of good governance and the eradication of corruption. In 2015, the Financial Services Commission introduced a Code of Business Conduct as part of its Fair Market Conduct Program. The Financial Services Commission has also introduced several measures in 2020 and 2021 to comply with recommendations made by the Financial Action ask Force for enhancing anti-money laundering and combatting terrorism financing standards.The Mauritius Institute of Directors (MIoD) is an independent, private sector-led organization that also promotes high standards and best practices of corporate governance, with additional information available at  http://www.miod.mu  .In 2017, the government set up a National Corporate Social Responsibility (CSR) Foundation, which operated under the Ministry of Social Integration and Economic Empowerment. In 2019, this foundation became the National Social Inclusion Foundation (NSIF). The NSIF is managed by a council consisting of members from the private and public sectors, civil society, and academia. Under the 2016 Finance Act, every company registered in Mauritius must set up a CSR fund and annually contribute the equivalent of 2 percent of its taxable income from of the previous year. In 2017 and 2018, companies were required to remit at least 50 percent of their CSR funds to tax authorities for the National CSR Foundation. The required contribution increased in 2019 to 75 percent for CSR funds set up on or after January 1, 2019. The NSIF is supposed to channel the money to NGO projects in priority areas identified by the government. These priority areas are poverty alleviation, educational support, social housing, family protection, people with severe disabilities, and victims of substance abuse. Further details can be found on the NSIF and MRA websites:  https://www.nsif.mu   and  https://www.mra.mu/download/CSRGuide.pdf  .In 2022, Mauritius started the process of acceding to the Organization for Economic Co-operation and Development (OECD) Declaration on International Investment and Multinational Enterprises, an important steppingstone to becoming a full-fledged OECD member. This Declaration promotes an open and transparent environment for investment and urges multinationals to contribute to economic and social progress.  The accession process involves an Investment Policy Review to assess the country&#8217;s investment laws, regulations and practices, and Mauritius is currently undergoing this review process.Following this review, the OECD Council will decide whether to open accession discussions with Mauritius. In the event of an affirmative decision, the OECD will publish an accession roadmap which will set out the targets and goals for Mauritius in its quest for membership. Development of the roadmap involves a series of in-depth legal and regulatory reviews by more than 20 technical committees which assess the country&#8217;s alignment with the relevant OECD instruments and policies. Responsible business conduct is a key part of the review process. Adherence to the OECD is expected to further strengthen the enabling environment for investment and responsible business conduct in the country.In February 2023, the Financial Services Commission launched an Artificial Intelligence (AI) Powered Due Diligence Platform aimed at providing data of higher granularity, diversity and velocity and aimed at moving due diligence processes into a real-time surveillance based on a risk scoring system.																										Climate Issues										Mauritius is highly vulnerable to climate change and its impacts on socio-economic development. The Climate Change Act, which took effect in 2021, created an inter-ministerial council on climate change chaired by the prime minister to set national targets and objectives. The cabinet must approve all decisions that fall under this law. This act also provided for the creation of a Department on Climate Change under the Ministry of Environment, which is now operational.In November 2021, at the Conference of Parties 26 (COP 26), the GoM pledged to reduce its greenhouse gas emissions to 40 percent by 2030. To achieve this target, the government plans to undertake major reforms in its energy, transport, waste, refrigeration and air-conditioning, agriculture, and conservation sectors. Details on the reforms for each of the six sectors will be available in the Nationally Determined Contributions (NDCs) action plan, which is scheduled for publication in April 2022.  The Ministry of Environment is also working on policies to reach net-zero carbon emissions by 2070, and on a national mitigation strategy and action plan. The latter includes the development of an online NDC registry, which will serve as a monitoring, reporting, and verification tool to track biodiversity and ecosystem services to implement Mauritius’ NDC.  The registry will record data on Mauritius’ adaptation and mitigation actions as well as financial and technological support required and received.The current NDC indicates that the government plans to finance part of the $ 6.5 billion required to implement the NDC targets through private sector contributions. The private sector in Mauritius has indicated interest in investing in solar, hydro, and biomass renewable energy technologies.Regulatory incentives that preserve clean air and biodiversity include: (i) exemption on excise duty applied for the purchase of a 180-kw electric car; (ii) 50 percent excise duty applied for the purchase of a hybrid car; (iii) 50 percent of registration fee applied for the purchase of both a 180-kw electric car and a hybrid car; (iv) excise duty on PET plastic bottles; (v) a petroleum levy on petroleum products; (vi) an environmental protection fee for battery and tyres upon purchase of an electric or hybrid car, (vii) a carbon levy upon purchase of a conventional motor car; and (viii) a permit fee for companies operating in a marine protected area.The government also offers tax incentives to companies who make clean energy investments through provisions in the Income Tax Act 1995, the Customs Act, and the Value Added Tax Act.  The tax incentives for a company include (i) double deduction of the expenditure of a fast charger for an electric car; (ii) an annual allowance of 100 percent on the capital expenditure for the acquisition of a solar energy unit; (iii) an annual allowance of 50 percent (straight line) on the capital expenditure for the acquisition of green technology equipment; (iv) tax exemption on interest perceived by a company that invests in renewable energy projects through debentures and bonds; (v) eight-year tax holiday for companies that use deep ocean water for providing air conditioning services; (vi) customs duty and value added tax exemptions on any purchases of photovoltaic systems and chargers for electric vehicles.The tax incentives government provided on solar energy equipment encouraged investments in power production from solar energy. Statistics indicate that solar energy power production increased by 3.5 percent from 2018 to 2020.The government announced additional incentives in its 2022-2023 budget: (i) introduction of a Carbon Neutral Loan Scheme by the Industrial Finance Corporation of Mauritius Ltd (IFCM) over 7 years at a preferential rate of 3 per cent; (ii) concessionary leasing at 3.5 per cent per annum by IFCM to companies renewing their company fleet to electric only; (iii) leasing facilities of 3 per cent per annum over 10 years to transport operators for the acquisition of electric vehicles and charging infrastructure; (iv) loan of up to Rs 3 million at the rate of 0.5 per cent to taxis and van operators over a period of 7 years for the purchase of electric vehicles; (v) abolition of excise duty on hybrid and electric vehicles (vi) a Negative Excise Duty Scheme to encourage the purchase of electric vehicles. This scheme provides for a refund of 10 per cent of the value of importation up to a maximum of Rs 200,000 ($4,444) on the purchase of an electric vehicle by: an individual purchasing an electric vehicle irrespective of the electric motor power; and a company purchasing an electric vehicle of up to 180 kilowatt. The introduction of mandatory Minimum Energy Performance Standards for Air Conditioners was also announced.The European Union is currently providing technical assistance to the government to improve its public procurement policies under the ‘Switch to Green’ facility. The objective of the project is to encourage public organizations to make their activities more environmentally friendly through the adoption of sustainable consumption practices with respect to energy and water conservation, waste minimization, paperless work, and adoption of sustainable technology and business practices to improve service delivery.																																												9. Corruption						    																						The prevalence of corruption in Mauritius is low by regional standards, but graft and nepotism nevertheless remain concerns and are increasingly a source of public frustration. Several high-profile cases involving corruption have reinforced the perception that corruption exists at the highest political levels, despite the fact that Mauritian law provides for criminal penalties for corruption by officials. According to Transparency Mauritius, the absence of a law regulating the financing of political parties fuels corruption. A former prime minister was arrested in 2015 on allegations of conspiracy and money laundering, though the court dismissed the charges in 2019. The state prosecutors appealed the dismissal in late 2019 and the Supreme Court accepted the different grounds of appeal and quashed the initial court decision in August 2022. The former prime minister has in response started proceedings to appeal this decision before the Privy Council. A minister in the previous government stepped down in 2016 after allegations of bribery. In March 2017, allegations surfaced concerning possible political interference in the Financial Services Commission’s issuance of an investment banking license to Angolan billionaire Alvaro Sobrinho, who is being investigated for alleged corruption in Portugal. In March 2018, the president of Mauritius resigned after press reported that she bought apparel, jewelry, and a laptop computer with a credit card provided by an NGO financed by the same Angolan businessman. In June 2020, the prime minister dismissed his deputy prime minister following allegations of bribery and corruption in a public energy contract. In February 2021, the minister of commerce stepped down amid allegations of corruption and abuse of power.In February 2023, a scam of over $550 million, allegedly committed by a counterparty of a bank in which the Mauritian government had placed some $65 million belonging to various public agencies and funds, raised questions about the efficacy of due diligence and control of ultimate beneficial owners (UBO) processes.  The counterparty was not a direct or indirect shareholder of the bank or a member of the board of directors of the bank but was the spouse of the bank’s main UBO.Also in February 2023, the Independent Commission Against Corruption (ICAC) arrested a suspected drug dealer on allegations of money laundering.  Numerous press reports surfaced about connections between the suspect and high-profile members of the government.  The suspect was already subject, since 2018, to seven years imprisonment by the court in neighboring Reunion Island for drug trafficking.  Nonetheless, he ran several businesses in Mauritius, some of them on government-leased land.  Questions were raised about why he had not been extradited to Reunion.Investors should know that while the constitution and law require arrest warrants to be based on sufficient evidence and issued by a magistrate, police may detain an individual for up to 21 days under a “provisional charge” based on a reasonable suspicion, with the concurrence of a magistrate. Two French businessmen claimed that, in February 2015, authorities held them against their will. A U.S. investor was unable to leave Mauritius since February 2020, following a commercial case which turned into a criminal investigation. The investor finally left the country in January 2023 after all charges against him were dropped.In 2002, the government adopted the Prevention of Corruption Act, which led to the establishment of an Independent Commission Against Corruption (ICAC). ICAC has the power to investigate corruption and money laundering offenses and can also seize the proceeds of corruption and money laundering. The director and board members of ICAC are nominated by the prime minister. The Good Governance and Integrity Reporting Act of 2015 was announced as a measure to recover “unexplained wealth” and came into force in early 2016. Critics of the act dislike its presumption of guilt, which requires the accused to demonstrate a lawful source of questionable assets, as well as the application of the law retroactively for seven years. The 2018 Declaration of Assets Act (DoA) entered into force in June 2019 and defines which public officials are required to declare assets and liabilities to the ICAC. These public officials include members of the National Assembly, mayors, chairpersons and chief executive officers of state-owned enterprises and statutory bodies, among others. This declaration is published on the website of ICAC:  https://www.icac.mu/declaration-of-assets/disclosure-of-declarations/  .Mauritius’ rating by the Corruption Perceptions Index of Transparency International worsened in 2022. The country was rated the 57th least-corrupt nation out of 180 countries in 2022, compared to 49th in 2021. Though still ranking first in overall governance in Africa over the past decade, according to the 2022 Ibrahim Index of African Governance, Mauritius obtained its lowest ever score in 2021. The report noted that Mauritius has declined in the category of foundations for economic opportunity and is on a path of increasing deterioration. The report also noted that Mauritius has declined in the public administration sub-category, due to declines in the effectiveness of administration. Declines in business and labor environment driven by deteriorating labor relations have also been noted.U.S. investors, in conversations with embassy personnel, have not identified corruption as an obstacle to investment in the country. They have, however, encountered attempts for bribery.Although the country lacks laws on political party financing, Mauritius has legislation to combat corruption by public officials. These include laws dealing with the declaration of assets, asset recovery, prevention of corruption, anti-money laundering, and criminal offenses related to abuse of office by public officials.However, legal loopholes exist, and enforcement is weak. Allegations of corruption and misallocation of government contracts by public entities occurred in 2020, namely the use of emergency procurement procedures during the pandemic to allegedly enrich friends and family of those in power.According to Transparency Mauritius, more companies have introduced control and risk management protocols and adopted code of ethics and good business conduct, even if these do no target government officials. The Prevention of Corruption Act targets mainly the public sector, but there is no whistleblower protection law. The Prevention of Corruption Act targets mainly the public sector and sections 48 and 49 of the law provide protection to informers and witnesses but there is no umbrella whistleblower protection law.Mauritius has ratified the UNCAC, but has not yet adopted all the recommendations, such as the criminalization of corruption in the private sector.Prime Minister Pravin Jugnauth announced in December 2022 the setting up of a new apex body, the Financial Crime Commission (FCC), to better combat corruption in the country. A new Financial Crime Commission bill is expected to be introduced in Parliament during 2023. The prime minister also announced in April 2023 that the government will make another attempt to introduce a law to regulate the financing of political parties. The government introduced a law in the past, but it did not get the three-quarter majority of votes that was required.																										RESOURCES TO REPORT CORRUPTION										Navin BeekarryDirector-GeneralIndependent Commission Against CorruptionReduit Triangle, Moka, Mauritius+230 402 6600 icacoffice@intnet.mu Rajen BableeDirectorTransparency Mauritius4th Floor, Fon Sing Building, 12 Edith Cavell Street, Port Louis, Mauritius+ 230 213 0796 transparency.mauritius@gmail.com 																																												10. Political and Security Environment						    																						Mauritius has a long tradition of political and social stability. Civil unrest and political violence are uncommon. Free and fair national elections are held every five years with the last general elections held in November 2019. Those most recent elections took place without incident. The current prime minister, Pravind Jugnauth previously served as finance minister, and was appointed prime minister 2017 after his father resigned (in accordance with the constitution). Jugnauth won reelection in 2019. In August 2020 and February 2021, civilians engaged in mass protests following allegations of corruption and mismanagement by the government. The protests were orderly and without incident.Crime rates are low, but petty and violent crime can occur. Visitors should keep track of their belongings at all times due to the potential for pickpocketing and purse-snatching, especially in crowded and tourist areas. Visitors should also avoid walking alone, particularly on isolated beaches and at night, and should avoid demonstrations.																																		11. Labor Policies and Practices						    																						According to the GoM, employment of Mauritians stood at 531,500 in December 2022 (326,100 males and 205,400 females), a slight increase from 509,900 in December 2021. The number of unemployed stood at 38,800 in December 2022 (18,300 males and 20,500 females), a decrease from 49,800 in September 2021 and 52,200 in 2020. Employment in large establishments (employing 10 or more persons) decreased by 1,614 from 305,677 (186,311 males and 119,366 females) in March 2021 to 304,063 (182,884 males and 121,179 females) in March 2022.The labor market remains restricted by rising unemployment among graduates and low-skilled workers, and a high number of unemployed women. Around 26,100 (67%) of the unemployed had been looking for work for up to one year. It is further characterized by a persistent mismatch between qualifications of the unemployed and the skills required in an increasingly services-oriented economy, with operators in several sectors including financial services, ICT-BPO, tourism, manufacturing, agriculture, reporting challenges in recruiting labor.Government labor market programs aimed at building human capital have been extended, with policies to develop skills of the unemployed focusing on apprenticeships and placements. In November 2016, the government introduced the National Skills Development Program (NSDP), a fully-funded technical training program for youth, which was still running as of April 2022. In December 2022, the HRDC launched a study to assess present and future skills requirements for development of the FinTech sector. As at June 20221, the HRDC had approved 6 projects under a Skills Development Support Programme for Artificial Intelligence, which it had launched to promote transfer of knowledge and capabilities between international institutions and local firms in areas such as AI, blockchain, fintech and other new technologies. Other incentives introduced by the HRDC to address skills mismatch include (i) the Graduate Training for Employment Scheme, which aims to enhance employability prospects of unemployed diploma and degree holders by providing them with skills that match the requirements of an evolving job market; and (ii) a Sectoral Skills Development Scheme (SSDS), which aims to establish linkages between the training system and industry requirements. As of June 2021, a total of 1,000 participants had been trained under this the SSDS, across 7 sectors and 358 enterprises. The HRDC, in collaboration with the Economic Development Board (EDB), has also established a Skills Development Support Scheme for Foreign Direct Investment to support foreign investors in training their employees. Through this scheme, the HRDC provides eligible employers up to 80 percent of the total amount disbursed on training; the remaining 20 percent is incurred by the employer. The objective is to develop technical expertise and specialization, and likewise boost the skills base for attracting FDI.In 2018, the government introduced the SME Employment Scheme, which allows SMEs to employ recent graduates, whose monthly stipends are paid by the government for one year. In 2019, the government expanded the program to diploma holders.In 2017, the National Assembly passed the National Employment Act. This act repealed the Employment and Training Act and introduced a modern legislative framework. The act provides the labor market with information on supply and demand of skills, job seekers, and training institutions; promotes placement and training of job seekers, including young persons and persons with disabilities; and promotes labor migration and home-based work.In November 2017, the Equal Opportunities Act was amended to protect prospective employees with criminal records from discrimination when being considered for recruitment or promotion.In 2018, the government introduced a minimum monthly wage of 9,000 Mauritian rupees (approximately $209) for all workers, which impacted over 100,000 low-paid workers. In November 2019, the cabinet, following a recommendation from the National Wage Consultative Council, increased the minimum wage again to 10,200 rupees ($237), effective January 2020. The minimum wage was further increased to 10,575 rupees ($246) in January 2022. As from January 1, 2023, government implemented an across-the-board additional remuneration of Rs1,000 ($22) and the national minimum wage escalated to Rs 11,575 ($257). Moreover, to ensure more equitability amidst the working population, government introduced an additional grant of Rs 500 ($11) as special allowance under the Negative Income Tax and the Special Allowance, bringing the minimum guaranteed monthly wage to Rs 12, 075 ($268) as from 1 January 2023.Workers’ rights are protected under the 2019 Workers’ Rights Act. The legislation provides, among others: a portable retirement gratuity fund; fair compensation in case of termination; harmonization of working conditions in different sectors; the flexibility to request the right to work from home either on a full- or part-time basis; and equal remuneration for equal work.The act also expands the Equal Opportunities Act through several measures against discrimination in employment and occupation.Trade unions are independent of the government and employers. Mauritius has an active trade union movement that about 25 percent of the workforce, and labor-management relations are generally positive. The last major strike affecting the economy took place in 1979. The government generally seeks to avoid strikes through a system that promotes settlement through negotiation or arbitration. Disputes are resolved at the Conciliation and Mediation Section of the Ministry of Labor or at the Commission for Conciliation and Mediation. If the matter is not resolved, it is referred to the Employment Relations Tribunal. Mauritius participates actively in the annual International Labor Organization (ILO) conference in Geneva, Switzerland, and adheres to ILO core conventions protecting workers’ rights.																																		12. U.S. International Development Finance Corporation (DFC), and Other Investment Insurance or Development Finance Programs						    																						In December 1997, Mauritius signed an investment incentive agreement with OPIC. Mauritius, reclassified in July 2021 an upper middle-income economy, is not a priority for DFC programs, but may be considered for programs that address key agency priorities. Mauritius is also a member of the World Bank’s Multilateral Investment Guarantee Agency. Countries with significant government-financed investment in Mauritius include India, China, France, Saudi Arabia, and Japan. The existing agreement does not require prior host approval of U.S. government investment support for a proposed project.																																		13. Foreign Direct Investment Statistics						    																						&nbsp;Table 2: Key Macroeconomic Data, U.S. FDI in Host Country/EconomyHost Country Statistical source*USG or international statistical sourceUSG or International Source of Data:  BEA; IMF; Eurostat; UNCTAD, OtherEconomic DataYearAmountYearAmountHost Country Gross Domestic Product (GDP) ($M USD)2022$12,4702021$11,530 www.worldbank.org/en/country Foreign Direct InvestmentHost Country Statistical source*USG or international statistical sourceUSG or international Source of data:  BEA; IMF; Eurostat; UNCTAD, OtherU.S. FDI in partner country ($M USD, stock positions)N/A2021$6,929BEA data available at https://apps.bea.gov/international/factsheet/Host country’s FDI in the United States ($M USD, stock positions)N/A2021$4,947BEA data available at https://apps.bea.gov/international/factsheet/ Total inbound stock of FDI as % host GDPN/A202148.3%UNCTAD data available atWIR 2022 factsheet Mauritius (unctad.org)  * Source for Host Country Data: Statistics Mauritius																																		14. Contact for More Information						    																						Anjana Khemraz-ChikhuriEconomic &amp; Commercial SpecialistU.S. Embassy, Port Louis+230 202 44 00ChikhuriA@state.gov																										    							View report by:																				Albania											Algeria											Andorra											Angola											Antigua and Barbuda											Argentina											Armenia											Australia											Austria											Azerbaijan											The Bahamas											Bahrain											Bangladesh											Barbados											Belarus											Belgium											Belize											Benin											Bolivia											Bosnia and Herzegovina											Botswana											Brazil											Brunei											Bulgaria											Burkina Faso											Burma											Burundi											Cabo Verde											Cambodia											Cameroon											Canada											Chile											China											Colombia											Costa Rica											Côte d’Ivoire											Croatia											Cyprus											Czechia											Democratic Republic of the Congo											Denmark											Djibouti											Dominica											Dominican Republic											Ecuador											Egypt											El Salvador											Equatorial Guinea											Eritrea											Estonia											Eswatini											Ethiopia											Fiji											Finland											France and Monaco											Gabon											The Gambia											Georgia											Germany											Ghana											Greece											Grenada											Guatemala											Guinea											Guyana											Honduras											Haiti											Hong Kong											Hungary											Iceland											India											Indonesia											Iraq											Ireland											Israel											Italy											Jamaica											Japan											Jordan											Kazakhstan											Kenya											Kosovo											Kyrgyz Republic											Laos											Latvia											Lebanon											Lesotho											Liberia											Libya											Lithuania											Luxembourg											Macau											Madagascar											Malawi											Malaysia											Maldives											Mali											Malta											Marshall Islands											Mauritania											Mauritius											Mexico											Micronesia											Moldova											Mongolia											Montenegro											Morocco											Mozambique											Namibia											Nepal											Netherlands											New Zealand											Nicaragua											Niger											Nigeria											North Macedonia											Norway											Oman											Pakistan											Palau											Panama											Papua New Guinea											Paraguay											Peru											Philippines											Poland											Portugal											Qatar											Republic of the Congo											Romania											Rwanda											Saint Kitts and Nevis											Saint Lucia											Saint Vincent and the Grenadines											Samoa											Sao Tome and Principe											Saudi Arabia											Senegal											Serbia											Seychelles											Sierra Leone											Singapore											Slovakia											Slovenia											Somalia											South Africa											South Korea											South Sudan											Spain											Sri Lanka											Suriname											Sweden											Switzerland											Taiwan											Tajikistan											Tanzania											Thailand											Timor-Leste											Togo											Trinidad and Tobago											Tunisia											Türkiye											United Arab Emirates											Uganda											Ukraine											United Kingdom											Uruguay											Uzbekistan											Vietnam											West Bank and Gaza											Zambia											Zimbabwe															Build A Custom Report																						On This Page				search													>																										EXECUTIVE SUMMARY																1. Openness To, and Restrictions Upon, Foreign Investment																																							Policies Towards Foreign Direct Investment																																																						Limits on Foreign Control and Right to Private Ownership and Establishment																																																						Other Investment Policy Reviews																																																						Business Facilitation																																																						Outward Investment																																																			2. Bilateral Investment and Taxation Treaties																3. Legal Regime																																							Transparency of the Regulatory System																																																						International Regulatory Considerations																																																						Legal System and Judicial Independence																																																						Laws and Regulations on Foreign Direct Investment																																																						Competition and Antitrust Laws																																																						Expropriation and Compensation																																																						Dispute Settlement																																																				ICSID Convention and New York Convention																																												Investor-State Dispute Settlement																																												International Commercial Arbitration and Foreign Courts																																																																																				Bankruptcy Regulations																																																			4. Industrial Policies																																							Investment Incentives																																																						Foreign trade zones/Free ports/Trade facilitation																																																						Performance and Data Localization Requirements																																																			5. Protection of Property Rights																																							REAL PROPERTY																																																						INTELLECTUAL PROPERTY RIGHTS																																																			6. 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Political and Security Environment																11. Labor Policies and Practices																12. U.S. International Development Finance Corporation (DFC), and Other Investment Insurance or Development Finance Programs																13. Foreign Direct Investment Statistics																14. Contact for More Information																						Tags																					Bureau of African Affairs																								Bureau of Economic and Business Affairs																								Mauritius
- Mauritius HomeReportsOffice to Monitor and Combat Trafficking in Persons2023 Trafficking in Persons Report&#8230;Mauritius				hide	document.addEventListener("DOMContentLoaded", function(event) {	if(window.jQuery) {		jQuery( document ).ready(function() {			if (jQuery(".bc_middle").hasClass("collapse")) {				jQuery(".bc_ellipse").click(function(){					jQuery(".bc_hide").toggleClass("visible");					jQuery(".bc_middle").toggle();					jQuery(".bc_ellipse").toggle();					jQuery(".bc_content").toggleClass("noflex");					jQuery(".block_breadcrumbs_content").toggleClass("noflex");				});				jQuery(".bc_hide").click(function(){					jQuery(".bc_hide").toggleClass("visible");					jQuery(".bc_middle").toggle();					jQuery(".bc_ellipse").toggle();					jQuery(".bc_content").toggleClass("noflex");					jQuery(".block_breadcrumbs_content").toggleClass("noflex");				});			} else {				jQuery(".bc_ellipse").hide();			}		});	}});																							2023 Trafficking in Persons Report: Mauritius																																					Office to Monitor and Combat Trafficking in Persons																																																																																																				 In this section										/																							MAURITIUS (Tier 2 Watch List)																																													MAURITIUS (Tier 2 Watch List)																															PRIORITIZED RECOMMENDATIONS:																																																																																		PROSECUTION																																																																																		PROTECTION																																																																																		PREVENTION																																																																																		TRAFFICKING PROFILE:																																																																																																								MAURITIUS (Tier 2 Watch List)				The Government of Mauritius does not fully meet the minimum standards for the elimination of trafficking but is making significant efforts to do so.  These efforts included partnering with an international organization to adopt SOPs for victim identification and referral; enhancing efforts to screen for trafficking indicators during routine labor inspections; and adopting a 2022-2026 NAP.  However, the government did not demonstrate overall increasing efforts compared with the previous reporting period, even considering the impact of the COVID-19 pandemic, if any, on its anti-trafficking capacity.  The Office of the Director of Public Prosecution (DPP) did not prosecute any suspected traffickers under the 2009 anti-trafficking law, nor did courts convict any traffickers.  Police did not report initiating investigation into cases of potential labor trafficking for the second consecutive year.  The government provided minimal services to identified victims and did not officially identify any labor trafficking victims for the third consecutive year.  Protection services available to adult trafficking victims remained inadequate, and the government continued to lack victim-centered approaches in the provision of assistance.  Authorities continued to compel some adult foreign victims to participate in criminal proceedings using threats of deportation and arrest.  Police regularly investigated potential trafficking cases as other crimes with lower burdens of proof, and prosecutors routinely pursued lesser offenses with lesser penalties in cases initially investigated as trafficking.  Courts continued to provide lenient sentences to first-time offenders of many crimes, including trafficking; this approach weakened deterrence and did not adequately address the nature of the crime.  Therefore Mauritius was downgraded to Tier 2 Watch List.																																					PRIORITIZED RECOMMENDATIONS:						    																																															Using the established victim identification and referral SOPs, systematically and proactively identify trafficking victims, including by screening for trafficking indicators among vulnerable populations – including individuals involved in commercial sex or drug-related crimes, migrant workers, and women and children from underprivileged communities – and refer all trafficking victims to appropriate services.  Expand the availability of shelters and services to victims of all forms of trafficking – including adult female victims – and allocate adequate resources and staffing for these services.  Ensure a victim-centered approach to the provision of assistance for all victims identified regardless of immigration status or willingness to participate in criminal proceedings.  Ensure victims are not inappropriately penalized solely for unlawful acts committed as a direct result of being trafficked.  Vigorously increase efforts to investigate and prosecute trafficking crimes under the 2009 anti-trafficking law and seek adequate penalties for convicted traffickers, which should involve significant prison terms.  Provide specific anti-trafficking training – including on strong evidence gathering, victim-centered investigations, and victim identification SOPs – to law enforcement officials, labor inspectors, prosecutors, and magistrates.  Implement a victim witness program to increase protection for victims participating in criminal proceedings and prevent re-traumatization, including receiving victims’ consent to participate in law enforcement procedures.  Implement and consistently enforce strong regulations and oversight of labor recruitment companies, including eliminating recruitment fees charged to migrant workers and holding fraudulent labor recruiters criminally accountable.  Strengthen the partnership between police and prosecutors to more efficiently and effectively investigate and prosecute trafficking cases under the 2009 anti-trafficking law.  Allocate funding for anti-trafficking activities, including implementation of the 2022-2026 NAP.																																												PROSECUTION						    																																															The government decreased anti-trafficking law enforcement efforts.  The Combating of Trafficking in Persons Act of 2009 criminalized sex trafficking and labor trafficking of adults and children and prescribed penalties of up to 15 years’ imprisonment.  These penalties were sufficiently stringent and, with respect to sex trafficking, commensurate with those prescribed for other serious crimes, such as rape.  The Children’s Act of 2020 also criminalized child sex trafficking and prescribed penalties of up to 10 years’ imprisonment.The government investigated six trafficking cases – three for adult sex trafficking, two for child sex trafficking, and one for unspecified form of trafficking – compared with four investigations in 2021.  For the second consecutive year, the government did not report any law enforcement efforts related to labor trafficking.  The DPP did not prosecute any traffickers under the 2009 anti-trafficking law, compared with one prosecution in 2021.  Courts did not convict any suspected traffickers, compared with three convictions in 2021.  The Ministry of Labor, Human Resource Development and Training (MLHRDT) referred ten cases of suspected labor trafficking to the police during the reporting period.  Observers reported police often investigated and charged potential cases of trafficking as assault or brothel keeping, which had a lower burden of proof and lower penalties.  Observers also reported prosecutors routinely pursued lesser offenses with lesser penalties in cases initially investigated as trafficking.  For example, prosecutors charged three suspects from a 2018 sex trafficking case with “assisting in brothel keeping” in 2022 instead of pursuing trafficking charges; courts initially sentenced the suspects to 5 months’ imprisonment but later suspended the sentence and reduced the punishment to community service.  Courts continued to provide lenient sentences to first-time offenders of many crimes, including trafficking; this approach weakened deterrence and did not adequately address the nature of the crime.  The government did not report any investigations, prosecutions, or convictions of government officials complicit in human trafficking crimes; however, there were no allegations of official complicity in human trafficking crimes during the reporting period.The Central Criminal Investigation Division of the Mauritius Police Force (MPF) continued to oversee human trafficking investigations.  In 2022, the MPF appointed a senior police officer to serve as the point of contact for human trafficking cases.  The MPF training schools continued to provide anti-trafficking training to new recruits and mid-level officers; however, observers reported the training was insufficient and did not include practical exercises related to investigations and victim identification.  Many law enforcement officers, particularly those outside Port Louis, continued to lack a complete understanding of human trafficking.  Similar to previous years, proper investigative techniques, including collection of evidence and adequate witness testimony, remained difficult for law enforcement to carry out, often leading to drawn-out investigations and unsuccessful prosecutions.  Law enforcement and prosecutors reported more regular coordination on trafficking cases, including by meeting to discuss cases, recommend charges, and determine evidence requirements.  Despite these improvement in case consultation, observers reported the DPP often did not pursue trafficking charges in such cases.  The judicial process continued to be prohibitively long – frequently many years – which at times dissuaded victims from seeking legal redress.  Courts continued to experience a pre-existing backlog of cases, which was further exacerbated by pandemic-related court closures in 2020.																																												PROTECTION						    																																															The government decreased victim protection efforts.  The government identified four trafficking victims, compared with six victims identified in 2021.  Of the four victims identified, all were victims of sex trafficking and Mauritian nationals; three were adults, and one was a child.  The government also identified 83 potential victims, including 81 migrant workers potentially exploited in labor trafficking.  However, for the third consecutive year, the government did not report officially identifying any adult labor trafficking victims.  In partnership with an international organization and a foreign donor, the government adopted SOPs for victim identification and referral of adult and child trafficking victims; despite some training, implementation of the new SOPs was minimal.  The government reported screening some vulnerable populations, including Malagasy women traveling independently with limited funds; however, observers reported officials did not proactively screen vulnerable populations for trafficking indicators unless individuals self-identified as victims.  The Ministry of Gender Equality and Family Welfare’s (MOGEFW) Child Development Unit (CDU) maintained separate identification and referral procedures for child trafficking victims.The government referred two of the four identified victims to medical care, compared with referring all six identified victims to various forms of care in the previous reporting period.  The MLHRDT provided alternative employment for the 81 migrant workers identified as potential labor trafficking victims.  The government, in partnership with an international organization, continued renovations to a shelter dedicated to adult male trafficking victims in Vacoas; there were no such shelters for adult female trafficking victims.  The government previously reported the space to be operational since 2019; however, officials and observers confirmed the shelter has never opened or provided services to victims.  The government referred adult female victims to NGO-run shelters for victims of domestic violence or adults involved in commercial sex with drug addictions, where NGOs provided shelter, medical assistance, and psychosocial services.  Experts reported these accommodations did not adequately meet the specific needs of trafficking victims.  The government continued to operate a shelter for child victims of sexual violence, including child sex trafficking victims.  Officials reported providing services to 34 children at the shelter, compared with 23 children during the previous reporting period.  The government allocated 13.2 million Mauritian rupees ($301,025) to the shelter in 2022, the same amount allocated in 2021.The government continued to require some adult foreign victims to participate in criminal proceedings, using threats of deportation and arrest.  Observers reported government officials required victims to stay in the country until investigations were complete – some of which took over two years – by denying requests for repatriation, closely monitoring and restricting victims’ freedom of movement, and in some cases, holding the victims’ passports.  This resulted in some foreign victims staying in Mauritian shelters for years before repatriation, which officials only approved following the conclusion of a case.  Experts reported the lack of trafficking-specific protection services available for adult trafficking victims – compounded by officials’ lack of victim-centered approaches and inappropriate treatment – put victims at risk for re-traumatization and re-trafficking.  Due to minimal training and use of victim identification SOPs and gaps in understanding of human trafficking among law enforcement officers, authorities likely detained, arrested, and deported unidentified trafficking victims for unlawful acts committed as a direct result of being trafficked – particularly women involved in commercial sex, individuals arrested for drug-related crimes, and foreign nationals who overstayed their visas – without screening for trafficking indicators.The 2009 anti-trafficking law provided victims limited legal alternatives to removal to countries in which they would face hardship.  The law authorized the Minister of Home Affairs (MHA) to allow a foreign trafficking victim to remain in the country for up to 42 days before deportation and to issue a temporary residence permit regardless of the victim’s cooperation with the investigation and prosecution of the trafficking case.  The law also separately allowed the MHA to extend the trafficking victim’s permit on humanitarian grounds.  The MHA did not report issuing any such permits during the reporting period.  The Ministry of Labor, Human Resources, and Training (MLHRDT) was able to grant migrant workers a “special open permit” to allow victims to continue working in Mauritius during ongoing trafficking investigations; the government did not provide “special open permits” during the year.  The government lacked formal policies and procedures to support trafficking victims’ participation in investigations and prosecutions and did not have a victim-witness assistance program.  Courts reportedly allowed victims to provide testimony via video or written statements; however, in practice, prosecutors expected trafficking victims to testify in-person.  The anti-trafficking law allowed the courts to order traffickers to pay restitution, up to 500,000 rupees ($11,400), to victims.  The law also allowed victims to file civil suits against traffickers for compensation for damages exceeding the amount of restitution awarded during criminal proceedings; however, civil suits could be prohibitively expensive and lengthy, and no victims filed such suits.																																												PREVENTION						    																																															The government maintained efforts to prevent trafficking.  The National Steering Committee on Trafficking in Persons (NSCTIP), chaired by the Prime Minister’s Office (PMO) and composed of working-level officials, led government anti-trafficking efforts.  The Inter-Ministerial Committee on Trafficking in Persons (IMCTIP), chaired by the attorney general’s office, maintained oversight of NSCTIP.  The MOGEFW, including the National Children’s Council and the CDU, led government efforts to combat child trafficking.  The PMO was reportedly the lead office responsible for addressing adult trafficking; however, government agencies remained unclear regarding which entity was responsible for adult sex trafficking.  The government did not report the amount of funding allocated to anti-trafficking efforts during the reporting period.  In December 2022, the Council of Ministers approved the 2022-2026 NAP to combat trafficking.  The government held awareness campaigns targeting frontline workers, local committees, and migrant workers on recognizing trafficking indicators and reporting potential trafficking crimes.  The MOGEFW continued to operate a 24-hour hotline to report child abuse and GBV, including potential trafficking crimes, and the police operated a 24-hour hotline to report crimes.  The government reported five calls related to child trafficking in 2022.The MLHRDT’s Special Migrant Workers Unit (SMWU) maintained responsibility for monitoring and protecting all migrant workers.  The MLHRDT continued to conduct individual sessions with foreign workers upon arrival to Mauritius to inform them of their rights, including producing relevant documents in their native language.  The MLHRDT maintained a special team to prevent trafficking among migrant workers, which coordinated with police and protection services, operated a hotline to report complaints, and disseminated awareness-raising materials.  The SMWU’s nine labor inspectors conducted routine inspections of employment sites, particularly in key sectors such as textiles and garments, which included interviewing migrant workers and their employers using a pre-set questionnaire that included a screening tool to identify potential trafficking indicators.  Labor inspectors reported routinely referring cases of potential trafficking crimes to law enforcement; however, observers reported police and prosecutors often pursued assault or labor exploitation charges in these cases.  Although the MLHRDT was required to approve all employment contracts before migrant workers entered the country, some migrant workers entered the country with contracts that were incomplete or had not been translated into languages the workers could read, increasing vulnerabilities to trafficking.  The Recruitment of Workers Act and Regulations allowed recruiting agencies to charge recruitment fees ranging from 100 to 200 rupees ($2 to $5) and a commission of not more than 10 percent on the first month’s earnings of persons placed in employment.  The government drafted amendments to the act that reportedly eliminate all worker-paid recruitment fees and establish a permanent ban on recruiters found guilty of trafficking or suspected of exploiting workers.  The government did not make efforts to reduce the demand for commercial sex acts.																																												TRAFFICKING PROFILE:						    																																															As reported over the past five years, human traffickers exploit domestic and foreign victims in Mauritius.  Traffickers exploit girls from across the country – particularly from low-income communities – in child sex trafficking, including through online platforms.  Taxi drivers, sometimes involved in commercial sex networks, knowingly transport child sex traffickers to victims; taxi drivers also transport victims to traffickers.  Traffickers may exploit children in sex trafficking on Rodrigues Island, an autonomous territory of Mauritius.  Members of underserved communities, including individuals in commercial sex, women and children of African descent (Creoles), and LGBTQI+ persons, are vulnerable to sex trafficking, particularly in urban areas such as Port Louis, Rose Hill, and Quatre Bornes.  Increasingly, traffickers, including gang members, force Mauritian children and foreign migrants to carry drugs; traffickers commonly exploit victims’ substance use to maintain control and as a means of coercion.  Traffickers exploit foreign migrants, particularly Malagasy women, recruited under false pretenses of employment or tourism in sex trafficking and domestic servitude in guesthouses, hotels, and massage parlors.  Previous reports indicate traffickers, in partnership with criminal networks in Russia and Kazakhstan, recruit Belarusian, Russian, and Ukrainian women to move to Mauritius, under the guise of a marriage agency, then subsequently exploit them in sex trafficking.Approximately 35,820 foreign migrant workers – primarily from Bangladesh, India, Madagascar, Sri Lanka, and Nepal – are employed in Mauritius’ garment, textile, manufacturing, and construction industries; traffickers exploit migrants in labor trafficking in these sectors.  Employers operating small- and medium-sized businesses employ migrant workers, primarily from Bangladesh, who have been recruited through private recruitment intermediaries, usually former migrant workers now operating as recruiting agents in their country of origin; labor trafficking cases are more common in these enterprises than in larger businesses, which recruit directly without the use of intermediaries.  In these cases, employers often confiscate migrant workers’ passports to prevent them from changing jobs, enhancing vulnerability to forced labor.  Traffickers may exploit migrant workers aboard foreign-owned fishing vessels in Mauritius’ territorial waters and ports using abuses indicative of labor trafficking, including nonpayment of wages and physical abuse.																																				    							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- Department of State Celebrates Groundbreaking of New U.S. Embassy in Port Louis, Mauritius Office of the SpokespersonAs a demonstration of the enduring commitment to strengthening the relationship between the United States, Mauritius and the region, Prime Minister Pravind Kumar Jugnauth, U.S. Deputy Secretary of State for Management and Resources Richard Verma and U.S. Ambassador to Mauritius Henry Jardine, with representatives from the U.S. Mission in Mauritius, the U.S. Department of State’s Bureau of Overseas Buildings Operations (OBO), and other U.S. and Mauritian officials celebrated the groundbreaking of the new U.S. Embassy in Port Louis on May 30.The embassy design thoughtfully incorporates the island&#8217;s rich history and natural beauty, establishing meaningful connections with its surroundings. It incorporates cutting-edge energy-saving and sustainability strategies that curtail environmental impact, maximize building performance, and bolster self-sufficiency. The embassy is poised to serve as a critical focal point in U.S.-Mauritian relations and a symbol of our shared commitment to human rights, sustainable economic growth, and global cooperation.Richärd Kennedy Architects of Phoenix, Arizona, is the design architect and B.L. Harbert International of Birmingham, Alabama, is the design-build contractor with Page of Washington, D.C., as the architect and engineer of record.Since the start of the Department’s Capital Security Construction Program in 1999, OBO has completed 176 new diplomatic facilities. OBO currently has more than 50 active projects either in the design phase or under construction worldwide.OBO provides safe, secure, functional, and resilient facilities that represent the U.S. government to the host nation and that support U.S. diplomats in advancing U.S. foreign policy objectives abroad.For further information, please contact OBO’s External Affairs Director Neda Brown at OBO-External-Affairs@state.gov or visit the Bureau of Overseas Building Operations website.
- Deputy Secretary Verma’s Meeting with Mauritian Leader of the Opposition Duval Office of the SpokespersonThe below is attributable to Spokesperson Matthew Miller:During a meeting today in Mauritius, Deputy Secretary of State for Management and Resources Richard Verma and Opposition Leader Xavier-Luc Duval, joined by other opposition party representatives, discussed the importance of a vibrant opposition, the rule of law, respect for human rights, freedom of expression, and a free press in a democracy.
- Deputy Secretary Verma’s Meeting with Mauritian Prime Minister Jugnauth Office of the SpokespersonThe below is attributable to Spokesperson Matthew Miller:Deputy Secretary of State for Management and Resources Richard Verma met with Prime Minister Pravind Jugnauth in Port Louis today to discuss the expanding cooperation between Mauritius and the United States on several shared priorities including maritime security, as exemplified in the recent multinational maritime exercise, Cutlass Express. The Deputy Secretary praised Mauritius as a model for the region on economic development and emphasized the critical importance of our shared democratic values. The Deputy Secretary and Prime Minister then participated in the groundbreaking for a new $300 million U.S. embassy compound, which Deputy Secretary Verma emphasized demonstrates the importance that the United States ascribes to its growing bilateral relationship with Mauritius.
- Deputy Secretary Verma’s Meeting with Mauritian President Roopun Office of the SpokespersonThe below is attributable to Spokesperson Matthew Miller:In a meeting in Port Louis today, Deputy Secretary of State for Management and Resources Richard Verma met President Prithvirajsing Roopun to reaffirm the important and deepening relationship between Mauritius and the United States. The Deputy Secretary expressed appreciation for the cooperation on maritime research and security, as exemplified by the recent visit of the University of California research ship Roger Revelle and the multinational maritime exercise, Cutlass Express, which was hosted by Mauritius. The Deputy Secretary also emphasized the critical importance of our shared democratic values. The President and Deputy Secretary highlighted that the groundbreaking for a new $300 million U.S. embassy compound is evidence of the importance that the United States ascribes to its growing bilateral relationship with Mauritius.
- Deputy Secretary Verma’s Travel to Mauritius, Comoros, and Seychelles Office of the SpokespersonDeputy Secretary of State for Management and Resources Richard Verma will travel to Mauritius on May 29-30, Comoros on May 30-31, and Seychelles on May 31-June 1, a demonstration of the U.S. elevating its partnerships across Africa and deepening engagement in the Indian Ocean Region. He will be the most senior State Department official to ever visit Comoros, and the most senior State Department official in over 20 years to visit Mauritius and Seychelles.In Mauritius, Deputy Secretary Verma will meet Prime Minister Pravind Jugnauth and take part in the ground-breaking for a new $300 million U.S. Embassy compound, which reflects the continued growth of an already robust bilateral relationship. The Deputy Secretary and Prime Minister will discuss continued cooperation in advancing shared values and interests in the Indian Ocean Region, including improving maritime security and promoting sustainable development that supports tourism and the blue economy. The Deputy Secretary will also meet President Prithivirasing Roopun, Opposition Leader Xavier-Luc Duval, and other officials. While in Mauritius, he will also meet with Indian Ocean Rim Association (IORA) Secretary General Salman Al Farisi. As a Dialogue Partner with IORA since November 2012, the United States has had a productive relationship with the organization. Deputy Secretary Verma will underscore the United States’ commitment to the Indian Ocean Region and our shared goals, especially in areas of climate resilience, protecting oceans, food security, and global health.In Comoros, Deputy Secretary Verma will meet with President and AU Chairperson Azali Assoumani and other government officials to discuss our growing bilateral relationship, U.S. engagement in the region, and Comoros’s leadership of the African Union this year. The Deputy Secretary’s engagements will highlight five key areas where the United States and Comoros are making significant progress together: democracy and governance, development assistance and food security, security cooperation, economic and commercial engagement, and people-to-people ties. While in Moroni, he will open a revitalized American corner and engage with U.S. partners in Comoros.In Seychelles, Deputy Secretary Verma will meet President Wavel Ramkalawan and discuss U.S. plans for increasing its diplomatic presence in-country to facilitate greater cooperation on shared priorities, especially maritime security, ocean conservation, fighting corruption, and advancing democratic norms. In addition to meeting Foreign Minister Sylvestre Radegonde and Anti-Corruption Commissioner May de Silva, the Deputy Secretary will hold a roundtable discussion on democracy and free speech with Seychelles youth, some of whom formerly participated in exchange visits to the United States.
- Mauritius HomeReportsOffice of International Religious Freedom2022 Report on International Religious Freedom&#8230;Mauritius				hide	document.addEventListener("DOMContentLoaded", function(event) {	if(window.jQuery) {		jQuery( document ).ready(function() {			if (jQuery(".bc_middle").hasClass("collapse")) {				jQuery(".bc_ellipse").click(function(){					jQuery(".bc_hide").toggleClass("visible");					jQuery(".bc_middle").toggle();					jQuery(".bc_ellipse").toggle();					jQuery(".bc_content").toggleClass("noflex");					jQuery(".block_breadcrumbs_content").toggleClass("noflex");				});				jQuery(".bc_hide").click(function(){					jQuery(".bc_hide").toggleClass("visible");					jQuery(".bc_middle").toggle();					jQuery(".bc_ellipse").toggle();					jQuery(".bc_content").toggleClass("noflex");					jQuery(".block_breadcrumbs_content").toggleClass("noflex");				});			} else {				jQuery(".bc_ellipse").hide();			}		});	}});																							2022 Report on International Religious Freedom: Mauritius																																					Office of International Religious Freedom																																																																																							Download Report																																																																																	 In this section										/																							Executive Summary																																													Executive Summary																															Section I. Religious Demography																																																																																		Section II. Status of Government Respect for Religious Freedom																																																																												Legal Framework																																																																											Government Practices																																																																																	Section III. Status of Societal Respect for Religious Freedom																																																																																		Section IV. U.S. Government Policy and Engagement																																																																																																								Executive Summary				The constitution prohibits discrimination based on creed and provides for the right of individuals to change, manifest, and propagate their religious beliefs. The government recognizes seven groups as religions: Hindus, Roman Catholics, Muslims, Anglicans, Presbyterians, Seventh-day Adventists, and The Church of Jesus Christ of Latter-day Saints (Church of Jesus Christ). Other religious groups must register as associations.During the year, the government again failed to act on a request by the Assembly of God to be recognized as a religion. The group sought for approximately 20 years to be recognized as a religion rather than an association. Rastafarians held a peaceful protest in November to denounce the fact that they cannot legally use marijuana in their religious ceremonies.There remained a strong correlation between religious affiliation and ethnicity, political and socio-economic status in the country. While the local Council of Religions reiterated that religious communities coexisted peacefully overall, police reported tensions between Hindus and Muslims continued. The Council of Religions traditionally hosted regular interfaith religious ceremonies and celebrations to foster mutual understanding and enhance interfaith collaboration among faith communities.In September, the Chargé d’Affaires hosted a breakfast event with various religious leaders to discuss religious freedom and its challenges in a multireligious and multiethnic country. During the reporting period, the U.S. embassy regularly posted messages on social media platforms on observed religious public holidays and amplified religious freedom.																														Section I.													 Religious Demography												    																																															The U.S. government estimates the total population at 1.3 million (midyear 2022). As of the end of the year, the government had still not released the religious self-identification designations for the 2022 census results. According to the 2011 census, approximately 48 percent of the population is Hindu, 26 percent Roman Catholic, 17 percent Muslim, and 6 percent non-Catholic Christian, including Seventh-day Adventists, Anglicans, Pentecostals, Presbyterians, evangelical Protestants, Jehovah’s Witnesses, members of the Church of Jesus Christ, and members of the Assembly of God. According to the latter, it is the second-largest Christian group after Catholics, with approximately 50,000 members. The remaining 3 percent include Buddhists, Baha’is, animists, and individuals who report no religious affiliation. There are an estimated 5,000 Rastafarians in the country, a majority of whom are of African descent, known locally as Creoles. More than 95 percent of Muslims are Sunni. According to the Jewish community president, approximately 100 Jews live in the country.According to the 2011 census, the population of Port Louis is primarily Muslim and Catholic, while the remainder of the island’s population is predominantly Hindu. The island of Rodrigues, which contains approximately 3 percent of the country’s population, is approximately 90 percent Catholic.There is a strong correlation between religious affiliation, ethnicity, and political and socio-economic status in the country. Citizens of Indian ethnicity are primarily Hindu or Muslim. Those of Chinese ancestry generally practice Buddhism, Anglicanism, or Catholicism. Creoles (persons of African descent) and those of European descent are primarily Catholic.																																					Section II.													 Status of Government Respect for Religious Freedom												    																																																																																			Legal Framework										The constitution prohibits discrimination based on creed and provides for freedom of thought and religion, including the right of individuals to change, manifest, and propagate their religion or belief in worship, teaching, practice, and observance, alone or in community, in private or in public. These rights may be subject to limitations to protect public order, safety, morality, health, or the rights of others. The constitution also bars requiring oaths contrary to an individual’s religious belief and bars compulsory religious education or attendance at religious ceremonies in schools. It gives religious groups the right to establish schools and provide religious instruction to members of that group. The schools are open to the population of other religious groups as well. Citizens may file religious discrimination complaints with the Equal Opportunities Commission, which may open an investigation if it determines a citizen’s rights may have been infringed.The constitution states that legislative candidates must identify themselves as belonging to one of the four national communities cited in the constitution: Hindu, Muslim, Sino-Mauritian, or General Population.The criminal code prohibits inciting racial or religious hatred through words, actions, or publication.Parliamentary decrees recognize the six main religious groups present prior to independence in 1968 (Hindus, Catholics, Muslims, Anglicans, Presbyterians, and Seventh-day Adventists) as well as the Church of Jesus Christ, which was recognized in 1985. These groups receive annual lump sum payments from the finance ministry based on the number of members who identified as such during the last census. The registrar of associations registers other religious groups, which must have a minimum of seven members with designated leadership responsibilities. The finance ministry may grant these other groups tax-exempt privileges. Although registration of religious groups is required, the law does not prescribe penalties for unregistered groups.Religious groups must obtain both residence and work permits for each foreign missionary. The Prime Minister’s Office is the final authority on the issuance of these documents. The government grants residence permits to missionaries for a maximum of three years, with no extensions.Religious education is allowed in public and private schools at both the primary and secondary levels. The Catholic catechism is taught in all Catholic schools, and, on demand, in public schools, generally by lay members of the staff. Students may opt out. Catholic schools offer civic education classes for non-Catholic students. Nonreligious classes about Islam and Hinduism are offered in private and public high schools. Religious classes in those faiths take place outside the school system.The country is a party to the International Covenant on Civil and Political Rights.																																				Government Practices										On November 2, a group of Rastafarians held a peaceful protest to bring awareness to the fact that they are not allowed to freely practice their religion because the use of marijuana in their religious ceremonies is considered illegal under the Dangerous Drugs Act. Police arrested 12 members, who were later released on bail.During the year, the government again did not take action to recognize the Assembly of God as a religion. The denomination has petitioned the government for such recognition for more than 20 years. As of year’s end, the group was still considered an association. The government has not provided a reason for its inaction. A pastor from the Assembly of God said that because the group was not considered an association, newborns could not be registered as Assembly of God members and that its pastors had limited access to hospitals and prisons. The government failed to offer a reason for not legally recognizing a religious group since 1985, when it extended recognition to the Church of Jesus Christ. Consequently, other religious groups continued to have status only as associations. Religious and civil society sources said they believed the government did not want to add to the list of recognized religions because it would reduce the number of citizens considered Hindu.Some Christians and Muslims continued to state that the predominance of Hindus in the civil service favored Hindus in government recruitment and promotion, preventing Christians and Muslims from reaching higher level positions in the civil service. In general, and dating back years, non-Hindus have stated they were underrepresented in government. In its 2018 response to the periodic reports of the International Convention on the Elimination of All Forms of Racial Discrimination, the government stated that it will not provide any disaggregated data by ethnicity pertaining to recruitment in the public service, or any information on “racial discrimination against people of African descent,” “as it goes against National Unity.”																																					Section III.													 Status of Societal Respect for Religious Freedom												    																																															There remained a strong correlation between religious affiliation and ethnicity, political and socioeconomic status in the country. While the Council of Religions, a local organization composed of representatives from 18 religious groups, stated that religious communities coexisted peacefully overall, police said there continued to be low-level tensions between Hindus and Muslims. There were no developments in a 2021 case in which a passenger on a motorcycle shot and killed a prominent Hindu figure, Manan Fakhoo. Police said they suspected the killers targeted Fakhoo because he had participated in the beating of a man who converted to Islam from Hinduism and later posted a video on social media disparaging Hinduism. Police arrested eight persons connected to the shooting and multiple persons connected to the beating who were all later released on bail. Both investigations were underway at year’s end. A religious leader said that information on the investigation has been hard to obtain and that everything about the case is “opaque.”The Council of Religions traditionally hosted regular interfaith religious ceremonies and celebrations to foster mutual understanding and enhance interfaith collaboration among faith communities and continued to do so when the COVID-19 restrictions were lifted.																																					Section IV.													 U.S. Government Policy and Engagement												    																																															The embassy participated in routine engagements with the government on religious freedom. In September, the Chargé d’Affaires hosted a breakfast event with religious representatives to discuss religious freedom and its challenges in a multireligious and multiethnic country as part of an ongoing outreach program. During the year, the embassy regularly posted messages on social media platforms on observed religious public holidays that amplified respect for religious freedom.																																				    							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Religious Demography																																																	Section II. Status of Government Respect for Religious Freedom																																																				Legal Framework																																																						Government Practices																																																			Section III. Status of Societal Respect for Religious Freedom																																																	Section IV. U.S. Government Policy and Engagement																																																							Tags																					Bureau of African Affairs																								Mauritius																								Office of International Religious Freedom																																Religious Freedom
- Assistant Secretary Sison’s Travel to Madagascar, South Africa, Mauritius, Azerbaijan, Mongolia, Vietnam, Thailand, and Laos Office of the SpokespersonAssistant Secretary of State for International Organization Affairs Michele Sison will travel to Madagascar, South Africa, Mauritius, Azerbaijan, Mongolia, Vietnam, Thailand, and Laos, March 22-April 7, for meetings with counterparts and UN officials to reinforce U.S. commitment to collaborative multilateral engagement in addressing collective global challenges.Assistant Secretary Sison will travel to Antananarivo, Madagascar, March 22 before traveling to Johannesburg, South Africa, March 24 and Port Louis, Mauritius, March 27.  The Assistant Secretary will then travel to Baku, Azerbaijan, March 29, Ulaanbaatar, Mongolia, March 31, Hanoi, Vietnam, April 4, Bangkok, Thailand, April 5, and Vientiane, Laos, April 6-7.While in Bangkok, the Assistant Secretary will meet with officials at the UN Economic and Social Commission for Asia and the Pacific, which serves as the UN’s regional hub promoting regional cooperation and providing technical assistance and capacity-building services in support of national development objectives and the implementation of the 2030 Agenda for Sustainable Development.Throughout her travel, the Assistant Secretary will discuss areas of current and potential multilateral cooperation, including in the context of achieving the Sustainable Development Goals and tackling transnational challenges, including climate change, food insecurity, and global health security.  Assistant Secretary Sison will also advocate for the U.S. candidate for Director General of the International Organization for Migration, Amy Pope.For updates, follow @State_IO  on Twitter.