Mauritius Enacts Finance Act 2026 for 2026-2027 Budget Measures

The Mauritius Revenue Authority has published the Finance Act 2026, which was assented (enacted) on 12 August 2026. The Act provides for the implementation of most of the measures announced as part of the 2026-2027 Budget. The main tax and tax-related measures include the following:

• A new top personal income tax rate of 35% is introduced on chargeable income exceeding MUR 12 million, replacing the fair share contribution for individuals, resulting in the following brackets/rates, effective …