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# [MAURITIUS] Finance Act 2026: Golden Visa, 45% Tax Credit and Digital Reform — What Changes for Businesses
- URL: https://businessoi.media/en/maurice-finance-act-2026-golden-visa-credit-dimpot-a-45-et-reforme-numerique-ce-qui-change-pour-les-entreprises-en/
- Published: 2026-10-16T08:44:46.000Z
- Updated: 2026-10-16T08:44:46.000Z
- Description: The Finance Act 2026, gazetted August 12, formalises a USD 1M Golden Visa, a 45% industrial tax credit, and a regulatory framework for stablecoins. A breakdown of the key measures for decision-makers.
- Author: Emmanuel TAOCHY
- Tags: Maurice, Finances publiques, Investissement, Flash de mi-journée, #en

Mauritius's Finance Act 2026, gazetted on August 12, 2026, translates the 2026-2027 Budget priorities into law. For business leaders and investors, it introduces significant changes across three areas: foreign talent attraction, corporate taxation, and digital asset regulation.

## A new Golden Visa for high-net-worth investors

The Act formalises a premium visa scheme targeting high-value profiles. To qualify, an investor must commit a minimum of **USD 1 million** within 12 months in priority sectors: fintech, global treasury, artificial intelligence, biotechnology, or renewable energy. A two-year residency period is allowed before applying for permanent residence, enabling a gradual foothold.

For foreign professionals, the minimum monthly salary threshold is standardised at **MUR 50,000** for a work permit. Self-employed individuals must demonstrate annual income of MUR 2 million from year three onwards.

## A 45% investment tax credit: a lever for industrial modernisation

The measure most anticipated by the industrial sector is an investment tax credit set at **15% per year for three years**, totalling **45%**, for acquisitions of machinery, AI-integrated equipment, or patents. The credit is carried forward for up to ten years, securing long-term investment plans.

A new high-tech special economic zone is also being established at Côte d'Or, with **100% foreign ownership permitted**. Developers benefit from rents at 40% of market value for ten years, with renewable 30-year leases.

## Digital asset regulation and Open Banking

The Finance Act 2026 establishes a regulatory framework for **stablecoins** and tokenised real assets, positioning Mauritius as an African pioneer in decentralised finance. An Open Banking framework is simultaneously introduced, paving the way for new financial service models.

The Corporate Climate Responsibility levy applies progressively: **25% from 2026/2027**, reaching 100% by 2029-2030\. The tax exemption threshold for pensions and severance packages is raised from MUR 3 million to **MUR 3.5 million**.

## Why it matters

Following October's social crisis, Mauritius is sending a strong signal to international investors: the legal framework holds, and reforms are moving forward. The Golden Visa / industrial tax credit / crypto regulation triptych sketches a Mauritius competing with Dubai and Singapore for African and Asian capital. For companies already established on the island, the 45% tax credit represents a concrete opportunity to modernise production assets without delay.