Taxes, pensions, leave, health, environment, travel and even road safety: behind the numerous technical modifications of the Finance Bill 2026 and the Economic and Financial Measures (Miscellaneous Provisions) Bill, several measures directly concern the daily lives of Mauritians. Here, at a glance, is what these two texts can change for the general public.
1. Income tax: new scale
0% on the first Rs 500,000
10% on the next Rs 500,000
20% on the following Rs 11 million
35% on the rest
2. Old age pension: transition to State Age Pension
The Bill gradually replaces the Basic Retirement Pension with the State Age Pension and introduces an evolving age of eligibility depending on the date of birth.
The amounts provided are notably Rs 15,555 or Rs 16,555 depending on the category, with increases at certain ages: +Rs 1,000 at 65 years for a category, +Rs 1,500 at 75 years, then supplements at 90 and 100 years.
3. Sweet products: expanded tax
New products, including confectionery, sweet biscuits, waffles, wafers and certain prepared fruits, are subject to a tax of 15 cents per gram of sugar, or Rs 150 per kilo of sugar contained in the product.
This is a measure likely to have an effect on sales prices.
4. Plastic bottles: new tax
The Bill introduces an excise duty on plastic bottles containing products intended for local consumption.
But a long list of essential products are exempt, including milk, oil, ghee, sugar, honey, tea, coffee, pasta, baby food, medicines, toothpaste and household gas up to 12 kg.
5. Personal purchases abroad: exemptions
Sweet products brought back by a traveler or received by mail, not intended for sale and not exceeding 1 kg, may be exempt from the sugar tax.
For plastic bottles: exemption for a maximum of 5 units of the same type and 10 units in total, under the conditions provided.
6. People with disabilities: vehicle at 0%
The parent or guardian of a person aged 18 or over, with at least 60% disability and benefiting from Permanent Carer's Allowance, will be able to benefit from a vehicle with 0% excise duty under conditions.
The benefit is granted once every 7 years.
7. Imports of Rs 500,000: origin of funds
For goods worth at least Rs 500,000, the MRA may, based on a risk analysis, ask the importer to justify the source of funds used for the purchase.
8. Social benefits after death
When a beneficiary dies while an amount is owed to them, it can be paid to the surviving spouse, then to the children, then to the legal representative.
Failing this, up to one month of benefits may be used to reimburse the person who paid funeral expenses. The claim must be made within 3 months.
9. Absolute poverty: new scale
The Bill fixes
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