Made for Mauritian founders and investorsUpdated for Budget 2026-2027

329 classified trades

What is your trade fee?

Every business in Mauritius pays an annual trade fee to its local council, set by your activity. Search yours to see the classification and the fee.

How the trade fee works

  • Rs 5,000 or less is exempt. You are still classified but pay nothing, except liquor, gambling and real-estate-agent activities, which always pay.
  • New businesses get relief. Businesses registered on or after 5 August 2021 are exempt for their first two financial years.
  • When you pay. Due on 1 January. If the fee is over Rs 5,000 it is paid in two instalments (around 31 January and 31 July). A new business pays within 15 days of starting.
  • Where you pay. At the CBRD one-stop shop (companies.govmu.org), online or at the counter.

Amounts are a representative national schedule and can vary by council, so confirm the exact figure for your registered address with your council or the CBRD. Informational only, not legal or tax advice.

329 trades

Manufacturing & industry

48 trades

Engraver, including tombaliste

EXEMPT

Rs 500

Exempt

Broom, brush & mop manufacturing

EXEMPT

Rs 1,000

Exempt

Copper/Tin Smith

EXEMPT

Rs 1,000

Exempt

Printing services (individual homebased)

EXEMPT

Rs 1,000

Exempt

Screen printing sérigraphie

EXEMPT

Rs 1,200

Exempt

Screen printing/serigraphie

EXEMPT

Rs 1,200

Exempt

Upholsterer

EXEMPT

Rs 1,500

Exempt

Packing enterprise of foodstuff and/or non foodstuff

EXEMPT

Rs 2,000

Exempt

Workshop not elsewhere classified

EXEMPT

Rs 2,000

Exempt

Aluminium/metal welding workshop

EXEMPT

Rs 3,000

Exempt

Tailor (employing 10 persons or more)

EXEMPT

Rs 4,000

Exempt

Tailor employing 10 persons or more

EXEMPT

Rs 4,000

Exempt

Manufacturer of salt

EXEMPT

Rs 5,000

Exempt

Printing industry (employing 10 persons or more)

EXEMPT

Rs 5,000

Exempt

Sawmill

EXEMPT

Rs 5,000

Exempt

Wood sawmilling and planing of wood

EXEMPT

Rs 5,000

Exempt

Manufacturer and/or Seller of handicraft products (employing 10 persons or more)

Rs 6,000

Manufacturer of toilet requisites

Rs 7,000

Manufacturer of wax blends and liquid polish

Rs 7,000

Textile industry (with/without spinning, weaving, etc.) (employing less than 50 persons)

Rs 7,000

Textile industry with or without spinning, weaving, washing, knitting, bleaching, dyeing and printing (employing less than 50 persons)

Rs 7,000

Timber dealer, processing and storage

Rs 7,000

Assembly of batteries

Rs 7,500

Battery manufacturing

Rs 7,500

Cobbler / manufacture of footwear (10 persons or more)

Rs 8,000

Manufacturer of footwear (employing 10 persons or more)

Rs 8,000

Pulp and paper manufacturer

Rs 9,000

Blacksmith / foundry, smelting plant

Rs 10,000

Candles manufacturing (employing 10 persons or more)

Rs 10,000

Foundry, smelting plant or metallurgical workshop and galvanising and electroplating activities

Rs 10,000

Foundry, smelting plant or metallurgical workshop and galvanizing and electroplating activities

Rs 10,000

Foundry, smelting plant or metallurgical workshop, galvanizing and electroplating

Rs 10,000

Furniture manufacturing - other e.g. mattresses

Rs 10,000

Furniture manufacturing - wooden

Rs 10,000

Industry not classified elsewhere in this Part (employing 10 persons or more)

Rs 10,000

Manufacturer of candles (employing 10 persons or more)

Rs 10,000

Manufacturer of furniture and cabinet (employing 10 persons or more)

Rs 10,000

Manufacturer of mattresses

Rs 10,000

Manufacturer of soap and detergents

Rs 10,000

Mirror Manufacturer

Rs 10,000

Tannery and leather finishing establishment

Rs 18,000

Manufacturer of tiles and/or ceramic, granite and/or other related items (employing 10 persons or more)

Rs 20,000

Manufacturer of block and/or slabs and/or bricks and/or other related items (employing 10 persons or more)

Rs 25,000

Animal & vegetable oils and fats manufacturing

Rs 30,000

Establishment for the manufacture of paints and other allied products

Rs 30,000

Oil manufacturing and/or related processing activities

Rs 30,000

Block/Slab/Tiles/Ceramic making, Stone/Coral crushing and related (employing 10 persons or more)

Rs 50,000

Sugar factory or refinery

Rs 100,000

Food & beverage

24 trades

Seller of milk/milk products

EXEMPT

Rs 300

Exempt

Bread Seller

EXEMPT

Rs 500

Exempt

Bread seller / direct retail or door to door sales

EXEMPT

Rs 500

Exempt

Manufacturer of food items (self employed)

EXEMPT

Rs 500

Exempt

Victualler selling cooked food on & off premises

EXEMPT

Rs 500

Exempt

Seller of fruits/vegetables

EXEMPT

Rs 1,000

Exempt

Biscuits manufacturing

EXEMPT

Rs 2,000

Exempt

Butcher's shop

EXEMPT

Rs 2,000

Exempt

Caterer (without canteen)

EXEMPT

Rs 2,000

Exempt

Pastry shop/manufacturer

EXEMPT

Rs 2,000

Exempt

Seller of poultry, meat, fish and allied products

EXEMPT

Rs 2,000

Exempt

Slaughterhouse

EXEMPT

Rs 2,000

Exempt

Table d'hote

EXEMPT

Rs 2,000

Exempt

Bakery

EXEMPT

Rs 3,000

Exempt

Cafe / snacks

EXEMPT

Rs 3,000

Exempt

Victualler

EXEMPT

Rs 3,000

Exempt

Restaurant (excluding liquor) without entertainment

EXEMPT

Rs 5,000

Exempt

Restaurant (excluding liquor) with entertainment

Rs 8,000

Caterer/Canteen (employing 10 persons or more)

Rs 10,000

Caterer/canteen employing 10 persons or more

Rs 10,000

Manufacturer /Distiller/Bottler of non alcoholic drinks

Rs 15,000

Food processing industry (employing 10 persons or more)

Rs 20,000

Agricultural products in market - wholesale

Rs 30,000

Manufacturer of hand recipe nan

Rs 30,000

Motor vehicles & transport

31 trades

Operating bus, including minibus

no fee listed; EXEMPT

Rs 0

Exempt

Taxi (Carrier A (per taxi))

per taxi; EXEMPT

Rs 500

Exempt

Taxi operation (carrier A)

Per vehicle; EXEMPT

Rs 500

Exempt

Taxi/Carrier A

per taxi; EXEMPT

Rs 500

Exempt

Bus transport - public

EXEMPT

Rs 1,000

Exempt

Contract bus / school buses

EXEMPT

Rs 1,000

Exempt

Freight transport - van

Per vehicle; EXEMPT

Rs 1,000

Exempt

Owner of bus for public transport

per bus; EXEMPT

Rs 1,000

Exempt

Owner of goods vehicle (Carrier's B)

per vehicle; EXEMPT

Rs 1,000

Exempt

Repair/Assembly for repair of bicycles and motorcycles

EXEMPT

Rs 1,000

Exempt

School Bus Operator

per vehicle; EXEMPT

Rs 1,000

Exempt

Paid parking spaces for motor vehicles

per slot; EXEMPT

Rs 1,500

Exempt

Contract car renting without driver

EXEMPT

Rs 2,000

Exempt

Contractor of motor vehicles

per motor vehicle; EXEMPT

Rs 2,000

Exempt

Panel beating and/or paint workshop

EXEMPT

Rs 2,000

Exempt

Operating rental agency for bus, including minibus

EXEMPT

Rs 2,500

Exempt

Operating rental agency for car

EXEMPT

Rs 2,500

Exempt

Assembly of motor vehicles

EXEMPT

Rs 3,000

Exempt

Automotive Workshop employing less than 10 persons

EXEMPT

Rs 3,000

Exempt

Workshop for vulcanisation, retreading and repair of tyres and wheel balancing

EXEMPT

Rs 3,000

Exempt

Workshop for vulcanization, retreading and repair of tyres and wheel balancing

EXEMPT

Rs 3,000

Exempt

Automotive Workshop employing 10 persons or more

EXEMPT

Rs 5,000

Exempt

Dealer in auto cycles, spare parts and accessories

EXEMPT

Rs 5,000

Exempt

Owner of towing services

per vehicle; EXEMPT

Rs 5,000

Exempt

Washing of vehicles

EXEMPT

Rs 5,000

Exempt

Bicycle sale / dealer in autocycles, motor cycles and accessories

Rs 6,000

Dealer in autocycles, motor cycles and accessories

Rs 6,000

Dealer in motor vehicle spare parts and tyres

Rs 10,000

Builder of Coach

Rs 30,000

Dealer in motor vehicles and spare parts

Rs 50,000

Sale of motor vehicles

Rs 50,000

Storage & warehousing

9 trades

Cold storage

EXEMPT

Rs 5,000

Exempt

Cold room and refrigeration plant 0 - 46.45 m2 (storage and hire)

Rs 7,500

Cold Room and Refrigeration Plant for storage and hire only (0-46.45 m2)

Rs 7,500

Cold room and refrigeration plant 46.46 - 92.90 m2

Rs 10,000

Store and warehouse (between 50-100m2)

Rs 10,000

Cold room and refrigeration plant above 92.90 m2

Rs 15,000

Cargo handling

Rs 20,000

Dock/Wharf owner and/or agent

Rs 20,000

Bonded Warehouse

Rs 30,000

Leisure & hospitality

8 trades

Guesthouse

per room; EXEMPT

Rs 800

Exempt

Tourist Residence

per room; EXEMPT

Rs 800

Exempt

Hotel

per room

Rs 1,000

Billiard/Pool/Bowling House or Snooker

per table or alley; EXEMPT

Rs 2,500

Exempt

Health club, sports centre and/or wellness centre (including gym and spa)

EXEMPT

Rs 3,000

Exempt

Skating/Karting centre

EXEMPT

Rs 4,000

Exempt

Private Club

Rs 10,000

Nightclub

Rs 30,000

Retail & commerce

32 trades

Maker/Seller of clocks and watches

EXEMPT

Rs 1,000

Exempt

Seller of food stuff and non food stuff (mobile), except on public beaches

EXEMPT

Rs 1,500

Exempt

Seller of foodstuff and non-foodstuff (mobile), except on public beaches

EXEMPT

Rs 1,500

Exempt

Florist

EXEMPT

Rs 2,000

Exempt

General Retailer - Foodstuff and Non Foodstuff

EXEMPT

Rs 2,500

Exempt

Tabagie

EXEMPT

Rs 2,500

Exempt

Dealer in bicycles and bicycle accessories

EXEMPT

Rs 3,000

Exempt

Bookseller and stationery shop

EXEMPT

Rs 3,500

Exempt

Clothing, ready-made - retail sale

EXEMPT

Rs 3,500

Exempt

Dealer in ready made goods

EXEMPT

Rs 3,500

Exempt

Distributor of general merchandise

EXEMPT

Rs 3,500

Exempt

Establishment for recording/sale/hire of audio, video cassette, compact discs and other recording/storage devices

EXEMPT

Rs 5,000

Exempt

Establishment for recording/sale/hire of audio, video cassette, compact discs and other storage devices

EXEMPT

Rs 5,000

Exempt

General retailer - foodstuffs only

EXEMPT

Rs 5,000

Exempt

Showroom

Rs 6,000

Hardware shop not having the right to sell cement and iron and steel bars

Rs 7,500

Dealer in electric & electronic appliances

Rs 8,000

Dealer in electric and electronic appliances and accessories thereof

Rs 8,000

Dealer in electrical and electronic appliances and accessories thereof

Rs 8,000

Dealer in commercial and industrial equipment and accessories

Rs 10,000

Dealer in fishing accessories and other marine equipment

Rs 10,000

Hardware shop having the right to sell cement and iron and steel bars

Rs 10,000

Merchant/Wholesale dealer

Rs 10,000

Exhibition center with the right to sell articles exhibited therein by retail

Rs 15,000

Distributor/Dealer of manufactured tobacco

Rs 25,000

Dealer in firearms, ammunitions and accessories

Rs 50,000

Duty Free Outlet

Rs 50,000

Duty free outlet / general retailer non-foodstuff

Rs 50,000

Retail sale in non-specialised stores n.e.c.

Rs 50,000

Supermarket

Rs 50,000

Hypermarket

Rs 75,000

Hypermarket / supermarket

Rs 75,000

Health & social

9 trades

Seller of traditional medicines/Ayurvedic products

EXEMPT

Rs 500

Exempt

Dental mechanic

EXEMPT

Rs 5,000

Exempt

Medical Laboratory (including outlets)

EXEMPT

Rs 5,000

Exempt

Retail Pharmacy

Rs 7,000

Residential Care Homes

Rs 8,000

Manufacture of pharmaceuticals, medicinal products

Rs 10,000

X-Ray and Scan Centre

Rs 12,000

Wholesale Pharmacy

Rs 15,000

Medical Clinic

Rs 100,000

Other

4 trades

Engraver including tombulinte

EXEMPT

Rs 500

Exempt

Funeral and related activities

EXEMPT

Rs 1,000

Exempt

Undertaker

EXEMPT

Rs 1,000

Exempt

Collector

Rs 15,000

Agriculture & animals

12 trades

Plant Nursery

EXEMPT

Rs 1,000

Exempt

Agent in Animals

EXEMPT

Rs 2,000

Exempt

Owner of fishing business including banian

EXEMPT

Rs 2,000

Exempt

Owner of fishing business, including bagnan

EXEMPT

Rs 2,000

Exempt

Poultry pen - 25 to 500 birds

EXEMPT

Rs 3,000

Exempt

Breeder of animals (above 20 heads)

EXEMPT

Rs 5,000

Exempt

Aquaculture (for commercial purposes)

Rs 7,500

Poultry pen - 501 to 5,000 birds

501 to 5,000 birds

Rs 15,000

Poultry pen - 501 to 5000 birds

Rs 15,000

Poultry pen - above 5,000 birds

above 5,000 birds

Rs 40,000

Poultry pen - above 5000 birds

Rs 40,000

Wild game farming/stalking

Rs 50,000

Personal care

7 trades

Shoe mender

EXEMPT

Rs 200

Exempt

Beautician Aesthetician: Bridal make-up artist

EXEMPT

Rs 2,000

Exempt

Beauty Care Centre

EXEMPT

Rs 2,000

Exempt

Beauty parlour / beautician / esthetician / bridal make-up artist

EXEMPT. Hairdressers, barbers and hair saloons usually fall under this personal-care classification; confirm the exact line with your council.

Rs 2,000

Exempt

Health and wellness centre (including gym and spa)

EXEMPT

Rs 3,000

Exempt

Launderette

EXEMPT

Rs 3,000

Exempt

Launderer and Dry Cleaner

Rs 15,000

Waste & cleaning

8 trades

Building cleaning activities (pest control)

EXEMPT

Rs 2,000

Exempt

Cleaning services (Individual)

EXEMPT

Rs 2,000

Exempt

Pest control service provider

EXEMPT

Rs 2,000

Exempt

Recycling plant enterprise

Rs 7,000

Cleaning contractor

Rs 20,000

Cleansing contractor

Rs 20,000

Scavenging contractor

Rs 40,000

Operation of landfills

Rs 100,000

Leisure & culture

11 trades

Merry-go-round (outside a circus or fun fair), driven by man-power per installation

per installation; EXEMPT

Rs 550

Exempt

Merry-go-round (outside a circus or fun fair) power driven, per installation

per installation, excl motor fee; EXEMPT

Rs 1,100

Exempt

Circus or fun fair (Part B)

EXEMPT

Rs 1,500

Exempt

Montagnes-russes (outside a circus or fun fair) per installation

per installation; EXEMPT

Rs 1,500

Exempt

Libraries and archives activities

EXEMPT

Rs 3,000

Exempt

Museum/Art Gallery

EXEMPT

Rs 3,000

Exempt

Film making studio

EXEMPT

Rs 5,000

Exempt

Coin-operated Amusement Machine

per machine

Rs 7,000

Cinema Hall/Multiplex

per screen

Rs 7,500

Operating aquarium displaying fish or marine animals for public viewing

Rs 10,000

Private Radio/Television broadcasting

Rs 15,000

Education & social

2 trades

Day Care Centre/kindergarten

EXEMPT

Rs 3,000

Exempt

Driving School

Rs 6,000

Business services

25 trades

Photographer career annex/photo studio

EXEMPT

Rs 2,000

Exempt

Photographer/Cameramen/Photo Studio

EXEMPT

Rs 2,000

Exempt

Photographic activities / photo studio

EXEMPT

Rs 2,000

Exempt

Cybercafe

EXEMPT

Rs 2,500

Exempt

Cybercafé

EXEMPT

Rs 2,500

Exempt

Auctioneer keeping no auction room

EXEMPT

Rs 5,000

Exempt

Courier activities other than national post

EXEMPT

Rs 5,000

Exempt

Matrimonial Agency

EXEMPT

Rs 5,000

Exempt

Modeling Agency

EXEMPT

Rs 5,000

Exempt

Modelling Agency

EXEMPT

Rs 5,000

Exempt

Private enterprise offering courier service

EXEMPT

Rs 5,000

Exempt

Registered office of company

Rs 6,000

Audiotex service provider

Rs 7,500

Audoties service provider

Rs 7,500

Tour operator service

Rs 8,000

Computer related activities, other

Rs 9,000

Computer SCT related activities

Rs 9,000

Computer/ICT Related Activities

Rs 9,000

Agent for Import and Export

Rs 10,000

Auctioneer keeping auction room

Rs 10,000

Operating travel agency

Rs 10,000

Call Center/Business Process Outsourcing

Rs 15,000

Call Centre/Business Process Outsourcing

Rs 15,000

Private security service provider

Rs 15,000

Telecommunications and related activities

Rs 100,000

Financial services

8 trades

Assurance or Insurance Agency

Rs 18,000

Money changer and or trader

Rs 25,000

Money changer and/or lender

Rs 25,000

Sworn broker

Rs 50,000

Assurance or Insurance Company

Rs 75,000

Bank (Branch)

Rs 75,000

Financing and Lending Agency

Rs 75,000

Bank - offshore banking

Rs 150,000

Construction

9 trades

Block/Slab/Tiles/Ceramic making, Stone/Coral crushing and related activities employing less than 10 persons

EXEMPT

Rs 5,000

Exempt

Contractor for hire of construction plants and equipment

Rs 7,500

Contractor for hire of scaffolding equipment, tubular tent and accessories

Rs 7,500

Cement & articles made of e.g. tiles / concrete blocks

Rs 10,000

Construction of buildings (residential and/or non-residential)

Firm of builders/contractors

Rs 25,000

Firm of Builders and/or Contractors

Rs 25,000

Asphalt plant

Rs 50,000

Block/Slab/Tiles/Ceramic making, Stone/Coral crushing and related activities employing 10 persons or more

Rs 50,000

Job Contractor (Grade A or B)

Rs 50,000

Energy & chemicals

11 trades

Gas Seller (Retailer)

EXEMPT

Rs 500

Exempt

Dealer in pesticides, herbicides, fertilizer and other listed chemical products

EXEMPT

Rs 5,000

Exempt

Petroleum refinery

EXEMPT

Rs 5,000

Exempt

Formulation and Packing of Pesticides, Herbicides, Fertilizer and other listed chemical products

Rs 6,000

Dealer in solar water heater

Rs 10,000

Filling Station

Rs 12,000

Bulk Storage of Pesticides and Dangerous Chemicals

Rs 20,000

Bulk handling of petroleum, petroleum products, liquid gas, coal and petrochemical products

Rs 50,000

Establishment for bulk processing, storage and handling of petroleum, liquid gas, coal and petrochemical products

Rs 50,000

Establishment for bulk processing, storage and handling of petroleum, petroleum products, liquid gas, coal and petrol chemical products

Rs 50,000

Power plant

Rs 75,000

Real estate & events

9 trades

Contractor for hire of audio equipment electronic items

EXEMPT

Rs 5,000

Exempt

Contractor for hire of audio equipment/decorative items

EXEMPT

Rs 5,000

Exempt

Exhibition Centre with right to sell articles exhibited by retail

Rs 15,000

Exhibition Centre with the right to sell articles exhibited therein by retail

Rs 15,000

Agent in Land and/or Building, or Estate Agency

real estate agent - always pays

Rs 20,000

Multi-purpose hall, including wedding hall

Rs 20,000

Organiser of trade/commercial fair

Rs 30,000

Organizer of trade commercial fair

Rs 50,000

Land Promoter and Property Developer

Rs 100,000

Machinery & installations

5 trades

Workshop for repair of chemical appliances, refrigerators and other electrical, mechanical appliances

EXEMPT

Rs 2,000

Exempt

Workshop for repair/assembly of computers and other electronic and electrical appliances

EXEMPT

Rs 2,000

Exempt

Use of steam boiler, steam machine or engine driven by steam, petrol, diesel oil or gas in any factory/workshop/commercial purposes

EXEMPT

Rs 4,500

Exempt

Use of steam boiler, steam machine or engine driven by steam/petrol/diesel/gas in any factory or workshop or for commercial purposes (Part B)

EXEMPT

Rs 4,500

Exempt

Contractor for leasing/renting of machinery and equipment (other than motor vehicles)

Rs 15,000

Professional services

3 trades

Business and/or Management Consultancy or Professional Service (firm)

Includes medical/para-medical practitioners and opticians

Rs 20,000

Business and/or Management Consultancy or Professional Service incl medical/para-medical/opticians (firm)

Rs 20,000

Business as or Management Consultancy or Professional Service (including medical and paramedical practitioners and opticians) (Firm)

Rs 20,000

Jewellery

3 trades

Imitation jewellery manufacturing

EXEMPT

Rs 1,000

Exempt

Importer/Manufacturer/Seller of Gold and Silver wares and other precious metals and/or stones

Rs 7,000

Jeweller / jewellers shop

Rs 7,000

Liquor & alcohol

25 trades

On & off licence for nightclub

Rs 2,000

Retailer of beer and alcoholic beverages

Rs 5,000

Retailer of liquor and alcoholic products - off

Rs 5,000

Pub

Rs 8,000

Retailer of liquor and alcoholic products - on and off

Rs 8,000

Manufacturer of spirit cooler

Rs 10,000

Retailer of liquor and alcoholic products - Casino or Gaming House

Rs 10,000

Retailer of liquor and alcoholic products - Hotel and Guest House

Rs 10,000

Retailer of liquor and alcoholic products - Night club

Rs 10,000

Retailer of liquor and alcoholic products - Private Club

Rs 10,000

Retailer of liquor and alcoholic products - Restaurant

Rs 10,000

Ship chandler - Liquor and alcoholic products

Rs 10,000

Shipchandler - Liquor and alcoholic products

Rs 10,000

Manufacturer of wine, fortified wine and vinegar

Rs 15,000

Bottler (distributor/dealer of manufactured tobacco)

Tobacco

Rs 25,000

Distiller/Bottler

Rs 25,000

Dealer in liquor and alcoholic products (wholesale)

Rs 30,000

Manufacturer of island recipe rum

Rs 30,000

Manufacturer of island wine, made-wine, admixed wine, fruit wine, fortified island wine, fortified fruit wine, vinegar

Rs 30,000

Manufacturer of island wine, made-wine, admixed wine, fruit wine, fortified island wine, fortified fruit wine, vintage island wine

liquor

Rs 30,000

Manufacturer of island wine, made-wine, admixed wine, fruit wine, fortified wines, vinegar

Rs 30,000

Bottler of liquor

Rs 40,000

Bottler of liquor / bottling plant

Rs 40,000

Brewer

Rs 50,000

Manufacturer of alcoholic products

Rs 50,000

Gaming & betting

23 trades

Gaming machine

per machine

Rs 6,000

Organiser of other lotteries

Rs 10,000

Sweepstake organiser

Rs 10,000

Totalisator operator per terminal

per terminal

Rs 10,000

Agent of a foreign pool promoter

Rs 20,000

Local pool promoter

Rs 20,000

Operator of dart games

per board

Rs 25,000

Gaming House B

Rs 40,000

Bookmaker conducting fixed odd betting on any other event or contingency

Rs 50,000

Bookmaker conducting fixed odd betting on football matches outside Mauritius (each additional place)

per additional place

Rs 50,000

Bookmaker conducting fixed odd betting on horse-races outside racecourse

Rs 50,000

Gaming House A

Rs 50,000

Totalisator operator conducting bets through remote communication

per place of business

Rs 50,000

Totalisator operator conducting foreign race inter-racecourse totalisator betting

Rs 50,000

Totalisator operator conducting local race inter-totalisator betting

Rs 50,000

Totalisator operator outside the racecourse

per place of business

Rs 50,000

Bookmaker conducting fixed odd betting on football matches played outside Mauritius

Rs 75,000

Bookmaker conducting fixed odd betting on horse-races through remote communication

Rs 100,000

Operator of Mauritius National Lottery

Rs 100,000

Bookmaker conducting fixed odd betting on horse-races at the racecourse

Rs 150,000

Horse racing organiser

Rs 250,000

Casino

Rs 300,000

Totalisator operator at the racecourse

Rs 1,500,000

Quarrying

3 trades

Coral Crushing Plant

Rs 40,000

Stone Crushing Plant

Rs 50,000

Rock/Stone/Coral/Sand quarry

Rs 75,000