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Economy, tax incentives & labor conditions
The corporate tax rate is 15% on profits.
The government incentive packages include a lower corporate tax rate of 15 percent (instead of the normal rate of 25 percent); exemption from customs and excise duties on imports of equipment and raw materials; exemption from tax on dividends; and reduced tariffs for electricity and water.
The Mauritius Freeport (free trade zone) was established in 1992 as a customs-free zone for goods destined for re-export. As of December 2005, 359 companies were licensed to operate in the Freeport.
Minimum wage noted (US$/day)
2006 1.5 US$/day at/for Cesar