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Smart cities, based on the idea of “work, live and play”, represent large-scale, multi-use projects located in cosmopolitan urban areas, relying on advanced technologies and cutting-edge innovations. The ambition is to showcase Mauritius as an ingenious, innovative and sustainable island by creating self-sufficient cities that offer eco-friendly, integrated and waste-minimizing solutions while maximizing comfort for the long-term well-being of all inhabitants and future generations, regardless of their socio-economic status.

These smart cities offer a variety of locations to invest in areas such as education, health, research and development, biotechnology, finance, information and communication technology, manufacturing, hospitality, energy, logistics, real estate technology and urban management solutions, retirement residences, business incubators and green office buildings, among others.


A smart city company or developer can benefit from incentives including:

  • An 8-year tax exemption on specific activities:
    Recovery of VAT on buildings and capital goods (buildings and infrastructure)
  • No customs duties on taxable goods, except furniture, for infrastructure and buildings.
  • No customs duties on movables provided that at least 20% of the CIF import value is added locally.
  • 50% accelerated annual allowance on energy efficient equipment, noise control devices, water efficient plant/machinery, rainwater harvesting equipment and systems, etc.
  • Accelerated depreciation of 50% on machinery, equipment and construction of industrial premises dedicated to manufacturing activities.

Projects with a Smart City certificate

  • Mon Trésor Smart City Ltd
  • Cap Tamarin Ltée
  • Uniciti Ltd
  • Moka City Ltd
  • Mauritius Jinfei Economic Trade and Cooperation Zone Co. Ltd
  • Beau Plan Development Ltd
  • Mont Choisy Smart City Ltd
  • Hermes Properties Ltd
  • Yihai Investment Ltd
  • Royal Saint Louis Development Ltd
  • New Montebello Development Ltd
  • Cote D’Or Data Technology Park Ltd
  • Saint Felix Smart City Ltd
  • Azuri Smart City Company Ltd
  • Ferney Development Ltd

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