The Micro / Small / Medium Enterprise Definition in Mauritius (Turnover Thresholds Explained)
What counts as a micro, small or medium enterprise in Mauritius — and why the thresholds unlock grants, loans and tax reliefs.
In Mauritius, whether your business is called micro, small, or medium depends mainly on annual turnover, and it matters far more than it sounds. The classification decides which SME Mauritius Ltd programmes you qualify for, which DBM loan windows are open, and whether certain tax reliefs apply.
The current thresholds (Small and Medium Enterprises Act)
- Micro enterprise: annual turnover up to Rs 2 million.
- Small enterprise: annual turnover above Rs 2M and up to Rs 10 million.
- Medium enterprise: annual turnover above Rs 10M and up to Rs 50 million.
Above Rs 50M you're a large enterprise, and most SME-targeted schemes no longer apply.
Why the classification matters
- SME Mauritius Ltd schemes (technical assistance, incubator, export coaching) are prioritised by size.
- DBM loan products often have preferential rates for micro and small tiers.
- The EDB Marketing Support Scheme is open to SMEs meeting these turnover ceilings.
- Some procurement set-asides in public tenders are reserved for registered SMEs.
How to prove your size
SME Mauritius issues an SME Registration Card based on your latest MRA-filed accounts. Renew it annually — many grant applications will ask for it.
What if you cross a threshold mid-year?
Classification is based on the previous financial year's turnover. Growth doesn't disqualify you immediately, but plan ahead: schemes designed for micro tier won't renew if you're consistently trading like a medium enterprise.
Frequently asked questions
What's the SME turnover ceiling in Mauritius?
Rs 50 million per year separates SMEs from large enterprises under the Small and Medium Enterprises Act.
Do employees count in the definition?
Mauritian classification is primarily by turnover, not headcount, though some schemes look at both.
Where do I register as an SME?
Apply on smemauritius.org for the SME Registration Card once you have your BRN.
Ready to be found by Mauritian buyers, suppliers and other SMEs? List your business free on SME Hub Mauritius →
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Frequently asked questions
What's the SME turnover ceiling in Mauritius?
**Rs 50 million** per year separates SMEs from large enterprises under the Small and Medium Enterprises Act.
Do employees count in the definition?
Mauritian classification is primarily by **turnover**, not headcount, though some schemes look at both.
Where do I register as an SME?
Apply on **smemauritius.org** for the SME Registration Card once you have your BRN.
Get found by Mauritian buyers & SMEs
Listing on SME Hub Mauritius is free. Add photos, contact details, and let customers discover you across every district.