The Budget 2026–2027 raised several excise duties that directly affect importers, manufacturers, retailers and the food and beverage trade. If you deal in alcohol, tobacco, sugary products or packaged goods, these are the numbers to update in your pricing. Most increases took effect from 20 June 2026.
Alcoholic products
Rates of excise duty on alcoholic products increased by 10%, except for beer, wine and liqueur, with effect from 20 June 2026. Liqueur is instead realigned with the rate of rum.
| Product (per litre of absolute alcohol) | Current | New |
|---|---|---|
| Rum | Rs 796.50 | Rs 876.15 |
| Liqueur | Rs 541.20 | Rs 876.15 |
| Cane spirits | Rs 796.50 | Rs 876.15 |
| Whisky — in bulk for bottling | Rs 1,538.65 | Rs 1,692.50 |
| Whisky — in bottle | Rs 2,459.70 | Rs 2,705.70 |
Note: there is no increase on wine and beer.
Tobacco products
Effective from 20 June 2026, new rates apply to tobacco products:
| Product | Current | New |
|---|---|---|
| Cigars (per kg) | Rs 25,861 | Rs 28,447 |
| Cigarillos (per thousand) | Rs 15,101 | Rs 16,611 |
| Cigarettes (per thousand) | Rs 7,488 | Rs 8,237 |
Sugar-sweetened products
The excise duty on the sugar content of sugar-sweetened products increased from 12 cents to 15 cents per gramme of sugar from 20 June 2026. From 1 October 2026, this levy extends to other sugary products such as sweets, fruit jellies, jams, crystallised fruits, biscuits, waffles, wafers and chewing gums.
Small quantities of sugar-sweetened products imported for personal use — such as chocolates received as gifts through courier services or in a passenger's luggage — are exempted.
Plastic bottles
The excise duty of Rs 2 currently levied on PET bottles used for beverages is extended to cover all plastic bottles used to contain any product, with effect from 1 October 2026.
Key dates at a glance
| Date | Change |
|---|---|
| 20 June 2026 | +10% on alcohol (excl. beer/wine/liqueur); tobacco increases; sugar levy 12→15 cents |
| 1 October 2026 | Sugar levy extended to more products; plastic-bottle duty extended to all plastic bottles |
What to do
Importers and F&B businesses should update landed-cost calculations and retail pricing now, and review product ranges affected by the widened sugar and plastic levies before 1 October 2026. Our customs clearance guide and directory of verified freight forwarders and accountants can help. For the full set of measures, see the Budget 2026–2027 business guide.
Frequently Asked Questions
Did alcohol excise duty go up in Mauritius in 2026?
Yes. Excise duty on alcoholic products increased by 10% from 20 June 2026, except for beer, wine and liqueur. Liqueur was instead realigned with the rate of rum (Rs 876.15 per litre of absolute alcohol).
Is there an increase on wine and beer?
No. The Budget 2026–2027 confirmed there is no increase in excise duty on wine and beer.
What is the new sugar tax in Mauritius?
The excise duty on the sugar content of sugar-sweetened products rose from 12 to 15 cents per gramme of sugar from 20 June 2026, and from 1 October 2026 it extends to sweets, jams, biscuits, waffles, wafers and chewing gums.
What changed for plastic bottles?
From 1 October 2026, the Rs 2 excise duty previously limited to PET beverage bottles extends to all plastic bottles used to contain any product.
What is the new cigarette excise rate?
The excise duty on cigarettes rose from Rs 7,488 to Rs 8,237 per thousand, effective 20 June 2026.