Côte d'Or Special Economic Zone (AI & Digital)
100% foreign ownership, tax reliefs, special data-centre tariff
My dashboard100% foreign ownership, tax reliefs, special data-centre tariff
At a glance
New (Budget 2026-27) zone for AI and digital businesses: 100% foreign ownership permitted, tax reliefs and a special data-centre electricity tariff. Aimed at AI/digital, tech-focused ventures, including foreign founders.
The Cote d'Or Special Economic Zone is a new zone introduced in Budget 2026-27 for AI and digital businesses. It is designed to make Mauritius a base for tech ventures, and it is open to foreign founders as well as locals.
The package has three main draws. You can have 100% foreign ownership, so an overseas founder does not need a local majority partner. There are tax reliefs attached to the zone. And there is a special data-centre electricity tariff, which matters a lot for AI and compute-heavy operations where power is a major cost.
It is aimed at AI, digital and tech-focused ventures. If you are building something data-intensive or AI-driven, this zone is worth a serious look.
To get started, register your interest via the EDB. As this is a new zone, the EDB is the place to get the current entry criteria and the detail on the reliefs.
Watch out for this
Watch out for the fact that this is brand new. Confirm the current figures and entry conditions with the EDB, since the finer details of the tax reliefs and the data-centre tariff are still being rolled out.
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