Innovation Box Regime

The Innovation Box Regime is a tax incentive for businesses that build their own intellectual property in Mauritius. If your venture creates software, technology or other IP that earns income, this regime can let you keep far more of those earnings.

The benefit is an 8-year income-tax exemption on income from qualifying IP that is developed and owned in Mauritius. So the income tied to that IP is shielded for the duration, which is significant for a product or technology business.

It is best suited to ventures genuinely developing their own intellectual property rather than reselling someone else's. Substance requirements apply, meaning you need real activity and presence in Mauritius behind the IP, not just a paper structure.

Apply via the EDB. Because the rules are specific, confirm the qualifying-IP criteria and the substance rules with the EDB before you build your plan around the exemption.