Mauritius National Budget 2026-27

The Prime Minister has delivered his national budget for the year 2026-27 building on the reform programme launched last year to bring durable growth.

Our principal takeaways are set out below:

Key Fiscal measures

Personal Tax

• The Fair Share Contribution will be repealed and replaced by an additional personal income tax band of 35% on annual chargeable income exceeding Rs 12 million, with the progressive personal income tax bands as follows:
  
  

Income Tax

• Tax deducted at source of 1% will apply on the payment exceeding Rs 300,000 on supply of software related services or distance maintenance of programmes and equipment.
• Tax deducted at source of 5 % will apply on advertising, promotional, endorsement, digital content or marketing services through social media platforms or other similar electronic means.