No individual or firm is allowed to undertake construction works in Mauritius unless it is registered under the Construction Industry Authority (CIA) Act. “Micro-contractors” are exempted from this requirement, but they are deemed to be local contractors.

“Micro-contractor” means:
1) an individual who is a citizen and undertakes construction works of the value less than MUR 1 million (excluding VAT) per contract; or

2) a firm, the control of which is vested in a person who is a citizen, that undertakes construction works of the value of MUR 1 million (excluding VAT) per contract. A firm is said to have “control” if at least 50% of the shares in that firm are vested in a person who is a citizen.

There are 4 classes of works under which a Contractor can register: Building Construction Works; Civil Engineering Construction Works; Mechanical, Electrical and Plumbing Works (MEP Works); and Specific Works.