Mauritius Budget 2025–2026

Understanding the key issues to support your business growth

In a complex economic context, the Mauritian government has introduced its 2025–2026 Budget with two clear goals: to ensure long-term fiscal sustainability and to enhance the country’s attractiveness to investors. The budget is both pragmatic and forward-looking. It outlines a commitment to driving the country toward a more innovative economy, one with stronger tax governance and deeper alignment with social priorities. For companies already operating in Mauritius, and for those considering setting up, this shift brings about a new strategic landscape that requires careful adjustments. At this turning point, C&S Secretarial Services is here to support your transition with structure, insight and reliability.

A more targeted tax reform for fairer contribution and long-term balance

The budget introduces several major tax measures, starting with a reallocation of the corporate tax burden. A sector-specific minimum tax has been introduced for certain industries considered to be under-taxed. Targeted tax measures also apply to high-income earners and capital gains from property owned by non-residents. At the same time, incentives such as the Smart City Scheme and certain benefits for real estate developers have been discontinued. This revision of the tax framework, presented as a step toward greater social fairness and budgetary responsibility, prompts many businesses to rethink their financial structure. Key aspects like company type, jurisdiction of incorporation and tax flow management now need to be reassessed.

For guidance on this, see our article Choosing the Right Business Structure in Mauritius.

Why legal and strategic guidance is crucial in times of change

In such a fast-evolving environment, having a partner with in-depth knowledge of Mauritian law and its practical implications is no longer a luxury. It is a necessity. C&S Secretarial Services supports businesses through this strategic update process, helping them navigate new tax requirements while identifying opportunities for optimisation. With proven expertise in Domestic Companies, Global Business Companies (GBC) and Authorised Companies, our team recommends the most relevant adjustments based on your sector and business goals.

Work and Residence Permit reform: Attracting and retaining global talent

The 2025–2026 Budget also introduces a major reform of the work and residence permit system. As Mauritius seeks to attract skilled professionals in areas like technology, finance and the blue economy, this measure is a welcome step. By simplifying and digitalising the process, the government aims to reduce delays and make the conditions for obtaining permits more transparent. C&S Secretarial Services, with its in-depth knowledge of institutional procedures and legal requirements, handles the entire process on behalf of its clients. This ensures a smooth and compliant onboarding of employees, with no delays or risk of non-compliance.

Accelerated digitalisation and its impact on business operations

Another strong signal from this budget is the government’s intention to speed up the digital transformation of public administration. This directly affects how businesses operate in Mauritius. From filing company documents to maintaining registers and dealing with tax and regulatory authorities, processes are increasingly moving online. This shift demands internal adjustments as well as expert guidance to remain compliant. C&S provides secure, digital solutions that are fully aligned with legal standards, helping you maintain efficiency while meeting transparency and traceability requirements.

Sectoral strategy focused on innovation and high-value industries

The budget also reaffirms Mauritius’s strategic orientation toward specific high-growth sectors. ICT, green finance, marine technologies and other high-value services are expected to benefit from new support mechanisms, though many details are still to be defined. For businesses, this means adapting human resource strategies, management tools and sometimes even their overall business model. C&S is well-positioned to guide companies through this evolution, aligning your business structure with the national direction.

Large-scale public investment and the growing role of Public-Private Partnerships

The budget allocates nearly Rs 180 billion to infrastructure projects, especially in road and port development. These investments are significant, but mostly government-led. Private sector involvement remains limited, creating new opportunities for well-structured public-private partnerships. With its strong local network and deep understanding of Mauritian institutions, C&S helps clients develop solid legal frameworks for such partnerships, ensuring smooth collaboration between public and private players.

Governance and compliance: A core priority

Governance is taking on greater importance. With the new tax measures, growing digitalisation and increased regulatory oversight, companies need to strengthen their internal controls, compliance systems and transparency practices. C&S supports this by managing board meetings, drafting and filing minutes, maintaining legal registers and coordinating annual compliance.Our mission is to help your business remain fully compliant while you focus on operations and growth.

Turning challenges into opportunities

The 2025–2026 Budget highlights a deeper transformation of the Mauritian economy. To keep pace, businesses must adapt and gain clarity in their structure and strategy. With a more focused tax framework, shifting administrative processes and rising social expectations, partnering with a responsive and experienced local firm like C&S Secretarial Services becomes a true asset.

Mauritius has made its goal clear: to become a modern, sustainable and well-regulated investment platform. To make the most of this opportunity, companies need the right tools, a sound structure and trusted support. C&S goes beyond compliance. We bring together strategic insight, administrative support and operational advice to help you turn this budget into a real growth driver. Reach out to us today.