The Budget 2026–2027 puts entrepreneurship at the centre of its "future ready" economy, promising a "Mauritius start-up revolution." For founders, the standout incentive is a 10-year income tax holiday — but the package goes much further, with a dedicated Start-Up Act, an accelerator, and a strong SME support layer.
This guide explains what's on offer and how to position your business to benefit.
The headline: a 10-year tax holiday
The centrepiece is an income tax holiday of 10 years for start-ups, applicable from the day of operations. For early-stage companies, removing income tax for a full decade dramatically improves the runway to reach profitability and reinvest.
A complete start-up ecosystem
Rather than a single incentive, the Government is building an ecosystem comprising:
- A dedicated Start-Up Act.
- A Hub at the upcoming Special Economic Zone at Côte d'Or — see our Côte d'Or SEZ guide.
- A high-level public-private Start-Up Council to oversee implementation and coordination.
- An Accelerator Scheme at the EDB.
- A digital patent management system.
- A dedicated start-up labour framework drawing on international best practices.
- The 10-year income tax holiday described above.
In addition, the Government will award an Innovation Scholarship of up to Rs 500,000 in seed funding to ten university students through the National Research and Innovation Institute, to turn ideas into commercially viable projects.
Start-ups are SMEs too
Because most start-ups qualify as SMEs, they also benefit from existing and new SME policies, including:
| Measure | Detail |
|---|---|
| SME Bill | A new bill to create a more conducive business environment |
| Customs duty exemption | Extended to eligible utility vehicles for registered SMEs in transformative sectors |
| Single digital platform | Developed by SME Mauritius, sharing all schemes, grants, tax incentives and financing facilities |
| Public procurement | SMEs with a Made in Moris certificate benefit from a 40% margin of preference (with proof of local production) |
Funding and grants
The start-up and SME measures sit alongside the broader funding landscape in Mauritius. For an overview of grants and loans available to smaller businesses, see our guide to SME grants and loans in Mauritius and business funding options.
How to position your start-up
To capture these benefits, it pays to incorporate correctly and keep clean records from day one — the tax holiday runs from the day of operations, so timing and documentation matter. Our company incorporation service and business planning service can help you launch on the right footing, and our directory of business coaches and accountants connects you with hands-on support. See also the full Budget 2026–2027 business guide.
Frequently Asked Questions
How long is the Mauritius start-up tax holiday?
Start-ups benefit from a 10-year income tax holiday, applicable from the day operations begin.
Is there a dedicated law for start-ups in Mauritius?
Yes. The Budget 2026–2027 provides for a dedicated Start-Up Act, alongside a high-level public-private Start-Up Council to oversee implementation and coordination.
What other support is available for start-ups?
The ecosystem includes a Hub at the Côte d'Or SEZ, an Accelerator Scheme at the EDB, a digital patent management system, a dedicated start-up labour framework, and an Innovation Scholarship of up to Rs 500,000 for ten university students.
Do start-ups also get SME benefits?
Yes. Because most start-ups qualify as SMEs, they also benefit from SME policies including a new SME Bill, customs duty exemptions on eligible utility vehicles, and a single digital platform for schemes and financing.
When does the tax holiday start counting?
The 10-year income tax holiday applies from the day of operations, so the start date is tied to when your business begins operating rather than when it is incorporated.