Dear Members, Dear Friends of the BMBC,
The 2026–2027 National Budget, presented on 19 June, is undoubtedly one of the most far-reaching budgets of recent years.
Beyond fiscal and budgetary measures, he sets out a genuine vision for the future of Mauritius: that of a more resilient, more innovative and more competitive economy.
The focus on artificial intelligence, digitalisation, the development of the international financial sector and the improvement of the business climate is particularly encouraging for entrepreneurs and investors.
The aim of this special edition is to outline the key measures that are likely to affect your businesses and investment projects.
I hope you enjoy reading this.
Michel Moreau
Président – Co-Founder
The Belgian Mauritian Business Club
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KEY FIGURES
Économie
📈 Expected growth: 3.7%
📉 Budget deficit:
- 2025 : 9,3 %
- 2026 : 6 %
- 2027 : 3,7 %
💰 Public debt:
- 2025 : 89 % du PIB
- 2027 : 85,5 % du PIB
📊 Inflation:
- 3,7 %
💵 Foreign exchange reserves:
- USD 10,3 milliards
WHAT IS CHANGING FOR BUSINESSES
Taxation
New pay-as-you-earn scheme (PAYE)
✓ Software and IT maintenance
✓ Digital services
✓ Digital marketing and influencers
Corporate social responsibility
- 25 per cent of the CSR may be used directly by the company.
- 75 per cent must be paid to the National Social Inclusion Foundation.
Insurance
New tax of:
5 %
on general insurance with effect from 1 January 2027.
WHAT’S CHANGING FOR INDIVIDUALS
Nouveau barème d'impôt
|
Annual income |
Taux |
|
Up to Rs 500,000 |
0 % |
|
Rs 500,001 to Rs 1 M |
10 % |
|
Rs 1 M to Rs 12 M |
20 % |
|
Over Rs 12 M |
35 % |
The Fair Share Contribution is being phased out and replaced by this new progressive system.
MAURICE IS BACKING ARTIFICIAL INTELLIGENCE
Major announcements
🤖 Training 50,000 Mauritians in AI.
🤖 Creation of a National AI Learning Platform.
🤖 Support for innovative start-ups.
🤖 Strengthening cybersecurity.
What this means for businesses
✔ Automation of administrative tasks.
✔ Creation of AI agents.
✔ Improved productivity.
✔ Cost reduction.
✔ Development of new services.
MAURITIUS WANTS TO ATTRACT INVESTORS
New Golden Visa Scheme
Priority sectors:
- Artificial Intelligence
- FinTech
- Biotechnologies
- Renewable energy
- Global Treasury
Minimum investment:
USD 1 million
THE BMBC’S PERSPECTIVE
The 2026–2027 Budget marks an important milestone in Mauritius’s transformation.
The ambition is clearly stated:
To make Mauritius a regional hub for technology, innovation and international finance.
As always, success will depend on the practical implementation of these measures and their ability to strengthen the country’s competitiveness in the long term.
The BMBC will continue to monitor these developments closely and keep its members regularly informed.
Your comments and reactions are welcome directly on this blog!
Enjoy your reading and analysis.
Budget national 2026-2027