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  Investment Areas: ICT
 
  The IT revolution in Mauritius is creating a boom in computer-based operations. Government has set an objective to make the island an IT free zone. Major steps are being taken for providing a conducive local telecommunications environment with the necessary infrastructure and a fully-fledged IT industry. New laws have been enacted to promote IT and to protect intellectual property rights.

 Qualifying Activities
Software development
Network Service providers
Internet Service providers
Consultancy services
Assembly of hardware
Digital capture
Call centers
IT schools, Training and E-education
Maintenance Service
E-commerce

Incentives
Tax holiday up to the year 2008, afterwards corporate tax of 15%
Accelerated depreciation allowances on equipment
Duty-free import of equipment
50% relief on personal income tax for a specified number of foreign IT specialists per company
Duty free import of personal belongings of foreign IT staff
Setting up by the DBM Ltd of a dedicated Venture Capital fund for direct equity- participation of up to Rs 1 Million into start-ups in the ICT sector
100% foreign ownership allowed