MAURITIUS FINANCE ACT 2026 | KEY INSIGHTS 📌 From Budget announcements to enacted law: what has actually changed? The Finance Act 2026 and the Economic and Financial Measures (Miscellaneous Provisions) Act 2026 were gazetted in August 2026, giving legislative effect to key measures under the 2026–2027 Budget. The enacted legislation introduces significant changes across taxation,
Presented on the 19th of June 2026 by the Prime Minister and Minister of Finance, the 2026–2027 National Budget outlines a clear vision for a more innovative, competitive and resilient Mauritius. With a strong focus on AI and digital transformation, investment facilitation, sustainable development, food security and the blue economy, the measures announced are designed
📢Relief for legacy investments: CBDT amends GAAR rules to restore tax certainty after Tiger Global ruling. The amendments ensure that capital gains from transfer of such investments remain protected from GAAR scrutiny. 📖 Read the full article below — covering the pre-amendment framework, the Tiger Global ruling, the CBDT’s response, and what this means for
Tiger Global: The Supreme Court Clarifies the Limits of Treaty Protection and Reinforces Substance Over Form. 👉 Read the article for key observations and takeaways.
⚖️ The Revenue Tribunal Act 2025 signals a major turning point in Mauritius’ tax dispute framework, reshaping how tax disputes will be handled in practice. Read our full article for an in-depth analysis of the new regime and its practical implications.
📊 The FSC’s newly introduced “Known to the Commission” (KTC) concept marks a shift toward a more mature, risk-based regulatory model — streamlining processes while preserving supervisory and compliance standards. 📖 Read the full analysis to understand the practical impact for regulated entities.