The law in Mauritius incorporates a number of tax incentives for investment that differ depending on the sectors. These incentives comprise income tax reliefs, investment allowances, and investment tax credits.

Foreign exchange has been liberalised and capital profits and dividends can be freely repatriated. In 2001, the Mauritian government set up the Board of Investment (BOI), a specially empowered authority, whose objectives are to promote and facilitate investment on the island. The BOI acts as a one-stop shop for foreign investments in Mauritius