The manufacturing sector offers various opportunities for businessmen. Mauritius has preferential trade access to selected countries and markets by virtue of its membership of trade blocs such as COMESA, SADC, AGOA, IOC, etc. Entrepreneurs in the manufacturing sector also benefit from numerous fiscal incentives. While the uniform corporate tax is 15%, there is also income tax exemption in some cases, while in others, such as export activities, a tax rate of 3% is applicable.

The food processing sector is now becoming attractive to investors. As Mauritius aims to cut down on its food import bill, worth billions of rupees, new opportunities for local production are arising. Hitech manufacturing is another emerging sector as well as light engineering.