Côte d'Or Special Economic Zone (AI & Digital)
100% foreign ownership, tax reliefs, special data-centre tariff
My dashboard100% foreign ownership, tax reliefs, special data-centre tariff
At a glance
High-tech zone at Cote d'Or for AI, digital services, data centres and advanced manufacturing. The full incentive package was published in the Budget 2026-2027 Annex: 100% foreign ownership, a special data-centre electricity tariff, duty and tax reliefs, VAT recovery on buildings and capital goods, and fast-track permits. Applications are not open yet, so register interest with the EDB and watch for the legal framework.
The Cote d'Or Special Economic Zone is a new zone introduced in Budget 2026-27 for AI and digital businesses. It is designed to make Mauritius a base for tech ventures, and it is open to foreign founders as well as locals.
The package has three main draws. You can have 100% foreign ownership, so an overseas founder does not need a local majority partner. There are tax reliefs attached to the zone. And there is a special data-centre electricity tariff, which matters a lot for AI and compute-heavy operations where power is a major cost.
It is aimed at AI, digital and tech-focused ventures. If you are building something data-intensive or AI-driven, this zone is worth a serious look.
To get started, register your interest via the EDB. As this is a new zone, the EDB is the place to get the current entry criteria and the detail on the reliefs.
Watch out for this
Watch out for the timing. The Budget Annex says the scheme "will be introduced" and the works are still completing, so as of end June 2026 there is no gazetted legal framework and no application channel. Register interest with the EDB but do not build a business plan on the reliefs until they are law.
Register interest via the EDB; applications are not open yet.
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