[MAURITIUS] 2026-2027 Budget: Start-Up Act, 10-Year Tax Break and Innovation Hub at Côte d'Or

Ten chambers of commerce, a Start-Up Act, a 10-year tax break and a future hub at Côte d'Or: Mauritius's 2026-2027 Budget bets on its startup ecosystem. Analysis.

Maurice — Business.OI
Photo : Pavel Danilyuk / Pexels

Mauritius's 2026-2027 Budget, dissected last week at an unprecedented conference bringing together ten chambers of commerce, sets out a new framework for entrepreneurship. A Start-Up Act, a decade-long tax exemption and an innovation zone at Côte d'Or: the island is betting on its startup ecosystem.

A budget backed by an unprecedented economic coalition

Ten chambers of commerce gathered under the theme "One Voice. One Economy. One Future" to analyse the 2026-2027 Budget. A first in Mauritian economic history, reflecting the private sector's determination to shape public policy collectively.

Flagship measures for startups and innovation

Among the most anticipated announcements, the government has presented a dedicated Start-Up Act, coupled with a 10-year income tax exemption for new companies from their launch date. Ten university students will each receive a grant of Rs 500,000 to bring their entrepreneurial projects to life.

The investment tax credit is extended to 2029 and broadened to cover artificial intelligence and patents. A Start-Up Council for public-private coordination will be established, alongside an acceleration programme at the Economic Development Board (EDB) and a digital SME platform consolidating grants, subsidies and financing options.

Côte d'Or: the future Silicon Island

One of the budget's flagship projects is the creation of an economic hub within the future Côte d'Or Special Economic Zone — an infrastructure that aims, in time, to rival ecosystems such as Dubai and Singapore in attracting talent and capital.

Ajay Beedassee, SME Chamber president, offered a note of caution: "It's good that several measures were announced for startups, but the focus should have been more on existing SMEs."

Clouds on the horizon

Three major concerns were raised during debates: the sustainability of public debt, deemed problematic; international competitiveness against benchmarks like Dubai and Singapore; and the persistent brain drain. A $400 million loan contracted with MCB, indexed to sustainable development performance, reflects the ambition to link financing with ESG commitments.

Why it matters

Mauritius faces a transition challenge: moving from a mature services economy to a high-value innovation ecosystem. The Start-Up Act, if properly executed, could position the island as the Indian Ocean's reference tech hub. But as Amit Bakhirta of Anneau Ltd puts it: "From a budgetary standpoint, it's a responsible budget. Everything will depend on its implementation."

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