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# [MAURITIUS] Finance Act 2026: 35% Tax Bracket and 10-Year Full Exemption for Tech Startups
- URL: https://businessoi.media/en/maurice-finance-act-2026-tranche-fiscale-a-35-exoneration-totale-pour-les-startups-tech-pendant-10-ans-en/
- Published: 2026-09-10T02:47:45.000Z
- Updated: 2026-09-10T02:47:45.000Z
- Description: Mauritius's Finance Bill restructures taxation: 35% bracket above Rs 12M, zero tax for 10 years for approved tech startups, and a stronger MRA. What every decision-maker must know.
- Author: Emmanuel TAOCHY
- Tags: Maurice, Finances publiques, Économie, Tech, Revue matinale, #en

**The Finance Bill adopted in July 2026 fundamentally restructures Mauritius's tax system: a new 35% marginal bracket for income above Rs 12 million, a full ten-year tax exemption for approved tech startups, and wider MRA access to taxpayers' asset data. Here is what every decision-maker needs to know before signing.**

## A Four-Level Tax Scale

Mauritius is moving away from a two-bracket system to a four-tier progressive structure. Income up to Rs 500,000 remains tax-free (0%). The intermediate bracket of Rs 500,001 to Rs 1 million is taxed at 10%, Rs 1 million to Rs 12 million at 20%. Beyond Rs 12 million — roughly €240,000 annually — a marginal rate of 35% now applies.

This new bracket, which replaces the former Fair Share Contribution, does not affect most residents and expatriates earning below that threshold. It explicitly targets high earners in a context of fiscal consolidation.

## Ten Tax-Free Years for Approved Startups

The most structural measure for the entrepreneurial ecosystem is the decade-long tax exemption granted to new tech companies incorporated after 19 June 2026\. Three conditions must be met: the company must be managed from Mauritius, supported by an approved incubator under the NSIS programme, and generate annual revenue of less than Rs 100 million.

This provision marks a clear shift in Mauritius's strategy: attracting high-value-added tech startups, not just offshore financial structures. The EDB had identified this lever as a priority in its 2026-2030 strategic plan.

## MRA Strengthens Asset Monitoring

The Mauritius Revenue Authority gains new data cross-referencing powers. It now has real-time access to electricity and water bills, vehicle insurance data for vehicles worth more than Rs 2 million, and civil registry records. The goal: detecting gaps between observable lifestyle and declared income. This mechanism particularly targets residents with visible assets but low declared local income.

Additionally, companies' CSR Fund obligations are tightened: 50% of contributions will be remitted to the MRA in 2026, rising to 75% from 2027 onward.

## Why It Matters

Mauritius is playing two cards simultaneously: seducing global tech startups and talent with zero tax for a decade, while tightening control over high earners to fund social priorities. The signal is clear for entrepreneurs: the time to incorporate an approved structure here is now. For institutional investors, vigilance is warranted as the MRA equips itself with some of the region's most sophisticated asset-verification tools.

*Source: Finance Act 2026, Guide-expatriation-maurice.com, July 2026.*