Mauritius’ Finance Act 2026 and related legislative amendments introduce significant changes to the country’s tax framework and regulatory requirements for 2026–2027.
The measures include revised corporate and personal tax provisions, changes to value-added tax, new tax obligations for certain digital services, and strengthened reporting and compliance requirements. These changes may affect the cost of doing business and the administration of cross-border investment structures.
This update outlines the key tax and regulatory amendments, including changes to corporate taxation, personal income tax, value-added tax, beneficial ownership reporting, and financial services regulation. It also highlights the relevant effective dates and compliance obligations for businesses, fund managers, financial services providers, and international investors operating in or through Mauritius.
