The Mauritian government has presented a 2026-2027 budget resolutely focused on digital transformation and entrepreneurship. Built around four pillars — accountability, solidarity, economic efficiency and social justice — the text carries a clear ambition: to make Mauritius a competitive innovation ecosystem at the African scale, while protecting household purchasing power in a context of rising costs.
The StartUp Act: Ten Years of Tax Exemption for Entrepreneurs
The budget's flagship measure is the introduction of a StartUp Act with a ten-year tax exemption for eligible companies. This provision, long called for by Mauritius's tech ecosystem, aims to retain local talent and attract foreign founders wishing to set up in the Indian Ocean. Subsidies of up to Rs 500,000 are also planned for ten university student entrepreneurs.
50,000 Mauritians Trained in Artificial Intelligence
The budget allocates Rs 25 million to a national learning platform and plans to train 50,000 Mauritians in artificial intelligence tools. Around 8,000 secondary school teachers will receive AI equipment to modernise their teaching methods. A powerful statement of intent for a country positioning itself as Africa's digital hub since the Pulse of Fintech 2026 report.
Targeted Social Measures
The social component is equally significant. Maternity leave rises to twelve months (six fully paid, six optional at half-salary), and paternity leave increases from four to six weeks. The Carers' Allowance is raised from Rs 3,500 to Rs 4,250. These measures aim to improve the female activity rate, identified as one of the main medium-term growth levers.
Why This Matters
This budget signals a clear repositioning of Mauritius: after years of betting on offshore finance, the island is now turning its compass towards tech, AI and entrepreneurship. The StartUp Act is potentially one of the region's most attractive fiscal tools — a direct competitive instrument against Singapore and Dubai to attract Africa's fast-growing startups.