The Finance Act 2026 and the Economic and Financial Measures (Miscellaneous Provisions) Act 2026 (together, the “Acts”) were gazetted on 12 August 2026. They give legislative effect to a substantial part of the 2026–2027 Budget programme across taxation, global business, corporate administration, financial services, banking, immigration, technology, employment and investment.
The enacted position does not, however, reproduce every Budget announcement verbatim. Some measures were refined in the legislative process; some were accompanied by additional requirements not highlighted in the Budget; and others remain dependent on proclamation, regulations or regulatory guidance. In a few important areas, the Acts do not implement the policy initially announced.
For international structures, the principal issues include the Corporate Climate Responsibility levy, treaty-based foreign tax credits, the partial exemption regime, the Domestic Minimum Top-up Tax, management-company VAT, bank-signatory arrangements and revised rules for global business entities. For businesses operating in Mauritius, the Acts introduce or extend obligations relating to VAT, withholding tax on technology and digital services, beneficial ownership, employment policies, cyber-resilience and corporate reporting.
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