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# [MAURITIUS] Finance Bill 2026: 35% top rate and eleven new taxes in seventeen years
- URL: https://businessoi.media/en/maurice-finance-bill-2026-un-taux-a-35-pour-les-hauts-revenus-et-onze-nouvelles-taxes-en-dix-sept-ans-en/
- Published: 2026-08-21T08:43:16.000Z
- Updated: 2026-08-21T08:43:16.000Z
- Description: A new 35% top rate on income over Rs 12M, abolition of the Fair Share Contribution, new ICT and insurance taxes: PwC decodes a Finance Bill 2026 that reshapes Mauritius's fiscal landscape for businesses and high earners.
- Author: Emmanuel TAOCHY
- Tags: Maurice, Finances publiques, Économie, Flash de mi-journée, #en

Mauritius's Finance Bill 2026 reshapes the tax landscape for high earners and several business sectors. PwC Mauritius, which hosted a dedicated forum, identifies a fiscal overhaul driven by the need to rebalance public finances amid high debt and shrinking margins.

## Progressivity makes a comeback

The most symbolic change: a new **35% marginal tax rate** on income exceeding **Rs 12 million** per year — up from 20%. This marks a break with two decades of flat-rate taxation that had made Mauritius's reputation as a fiscally attractive destination.

In exchange, the Fair Share Contribution — the surcharge widely criticised by the private sector — is **abolished for individuals**. Business Mauritius had listed it as its top priority for removal. The move is therefore a trade-off: it redistributes the burden rather than reducing it overall.

## New taxes and targeted sectors

Two new taxes target previously lightly taxed activities:

- **Non-resident ICT providers tax** — software, licences, apps and digital services provided from abroad now fall within Mauritius's tax perimeter.
- **Insurance Premium Tax** — the insurance sector is brought into the reform's scope.

Live animal exporters face a tripling of their tax burden: excluded from the 3% reduced rate, they now face approximately **24%**. A narrow measure, but one that illustrates the search for new revenue bases.

## Corporate Climate Responsibility Levy: a concession

The CCR Levy — the corporate climate tax — gets a partial adjustment: companies can now **reduce their liability through investment credits**, a concession to the private sector after months of negotiations. The VAT input claims window is cut from 36 to **24 months**, adding cash-flow pressure for businesses.

## Why it matters

Counting the Finance Bill 2026, Mauritius will have introduced **11 new taxes between 2009 and 2026**. The signal is clear: the flat-tax model that long served as the island's competitive calling card is growing more complex under budgetary pressure. For foreign investors and established businesses, the tax framework predictability — long taken for granted — is becoming harder to forecast.

Business Mauritius has stated it plainly in its government roadmap: the priority is no longer tax incentives, but **predictability and simplification**. A message the Finance Bill 2026 has only partly heeded.

*Sources: Defimedia, PwC Mauritius Finance Bill Forum 2026, AllAfrica*