One of the most forward-looking measures in the Budget 2026–2027 is the creation of a high-tech Special Economic Zone (SEZ) at Côte d'Or. Built on 83 arpents of land and positioned around artificial intelligence and digital technology, it comes with a comprehensive incentive package designed to attract both founders and large investors.
For technology businesses considering Mauritius as a base for the Indian Ocean and SADC region, this is the single most relevant part of the budget.
What the SEZ is
A new Scheme encourages investors to set up AI and digital technology businesses in the SEZ at Côte d'Or. To qualify, a project must comply with the SEZ's masterplan and sustainability standards (such as LEED certification or equivalent), dedicate at least 70% of land to approved activities, provide modern digital infrastructure including renewable energy generation, and commit to the employment and training of Mauritians.
The Government expects the SEZ to attract significant high-impact investment in AI, digital sectors and advanced manufacturing over the next five years — part of an ambitious target to grow exports of goods from USD 1.5 billion to USD 3 billion.
Key incentives for investors
A comprehensive package is granted to different categories of investors — Developers, Operators, Founders and Financiers. Key incentives include:
| Incentive | Detail |
|---|---|
| Foreign ownership | 100% foreign ownership allowed |
| Electricity | Special Data Centre Electricity Tariff |
| Duties and taxes | Reliefs and exemptions on duties and taxes |
| VAT | VAT recovery on buildings and capital goods |
| Permits | Fast-track work/occupation permit delivery for foreign construction contractors and specialised technical personnel |
Additional incentives for Developers
Developers in the SEZ receive further benefits:
- A concessionary rental rate equivalent to 40% of the market rate for a period of 10 years.
- Long-term leases of 30 years, renewable for two more consecutive periods of 30 years each.
Why it matters for tech founders
The combination of 100% foreign ownership, a dedicated data-centre electricity tariff, VAT recovery and fast-track permits makes Côte d'Or one of the more competitive propositions in the region for AI infrastructure and digital services. It also aligns with the budget's wider AI strategy, which includes a National AI Learning Platform and the training of 50,000 Mauritians in practical AI skills.
How to get involved
Qualifying for SEZ incentives means meeting the masterplan, sustainability and local-employment conditions, which makes early professional structuring important. Our company incorporation service and the directory of verified advisers can help you assess eligibility and set up correctly. For the full picture of 2026 incentives, see the Budget 2026–2027 business guide.
Frequently Asked Questions
Where is the new Mauritius Special Economic Zone?
The new high-tech Special Economic Zone is being set up on 83 arpents of land at Côte d'Or, and is positioned around artificial intelligence and digital technology.
What incentives does the Côte d'Or SEZ offer?
Key incentives include 100% foreign ownership, a special Data Centre Electricity Tariff, reliefs and exemptions on duties and taxes, VAT recovery on buildings and capital goods, and fast-track work and occupation permits.
What are the qualifying conditions for the SEZ scheme?
A project must comply with the SEZ masterplan and sustainability standards (such as LEED certification or equivalent), dedicate at least 70% of land to approved activities, provide modern digital infrastructure including renewable energy, and commit to the employment and training of Mauritians.
What benefits do SEZ developers receive?
Developers receive a concessionary rental rate equivalent to 40% of the market rate for 10 years, and long-term leases of 30 years that are renewable for two further periods of 30 years each.
Which sectors is the SEZ aimed at?
The SEZ targets artificial intelligence, digital sectors and advanced manufacturing, with the goal of boosting Mauritius's exports of goods.