Beyond the major economic guidelines revealed in the 2026-2027 Budget, several technical, fiscal, social, environmental and regulatory measures appear in the annexes to the budget document. They concern businesses as well as individuals, public transport, immigration, the environment and even public security. Overview of the main provisions announced.
Review of tax deductions granted to businesses
o From July 1, 2026, two tax advantages will be eliminated:
• deduction of 150% of expenses incurred by hotels for cleaning, renovation and beautification works;
• double deduction of expenses incurred under tertiary training contracts concluded with African universities.
Reform of the Corporate Social Responsibility (CSR) Fund
o Companies will now be able to use up to 25% of their CSR funds for their own projects.
o At least 75% of the fund must be paid to the National Social Inclusion Foundation (NSIF) through the Mauritius Revenue Authority (MRA).
o Currently, companies can retain up to 50% of their CSR funds.
Exemption from excise duties for people with disabilities
o The exemption from excise duty on a vehicle will be extended to parents or legal guardians of a disabled person aged 18 or over receiving a permanent carer's allowance.
Extension of VAT exemptions for certain international events
o The VAT exemption on accommodation will be extended:
• international sporting events, with the exception of championships or leagues organized by regional or international federations;
• at international awards ceremonies in the fields of television and cinema.
VAT on sporting events
o The VAT exemption on entry tickets to a sporting event will apply to all disciplines falling under a national sports federation.
Strengthening customs control
o Any person transporting currency, precious stones, precious metals or jewelry worth more than Rs 500,000 will have to declare them to customs.
o In the event of absence of declaration, refusal or false declaration, a fine of up to Rs 5 million may be imposed.
Public transport reform
o The legal operating age of buses will be gradually reduced from 21 years to 16 years over a period of five years in order to improve safety and quality of service.
Low Earth Orbit Satellite Project
o A Low Earth Orbit (LEO) satellite project will be launched.
o The stated objectives are:
• improving broadband connectivity;• climate monitoring;• ocean monitoring;• digital inclusion;• strengthening the country’s economic resilience.
o A cad
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