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What Changed in Mauritius in 2026: Permits, Tax and Fees

By Rory Phillips · Published

The biggest 2026 changes came with Acts 13 and 14 of 2026, in force from 13 August: new occupation permit criteria (a flat Rs 50,000 monthly salary for professionals), no Family Occupation Permit, a golden visa, and a 10% duty on some State land property transfers. New income tax bands apply from the income year starting 1 July 2026, and new driving offences from 30 September.

Here is what changed in Mauritius in 2026, set out as a dated change log for anyone planning a move, newest first, with the official source behind every row. We only list a change when we can tie it to an Act, a Gazette notice or an official government page with a date. Budget announcements without a confirmed law sit in their own section further down.

Changes in force, newest first

Date in forceWhat changedWho it affectsGuide
30 October 2026A fixed penalty notice for a traffic offence can be paid electronically within 28 days, except for offences listed in the Third Schedule.Anyone driving in MauritiusDriving in Mauritius
1 October 2026Applications for a spouse permit and for a residence permit under the Immigration Act carry a prescribed fee. We found no amount.Spouses of citizens and residence permit applicantsVisa requirements
30 September 2026Handheld phones banned while driving or riding (Rs 3,000 fixed penalty), plus new offences and longer bans for causing death while unlicensed, road rage and drink or drug driving.Drivers, riders and anyone importing or buying a carDriving in Mauritius
13 August 2026New occupation permit criteria: Investor at USD 100,000, Professional at a flat Rs 50,000 monthly salary, Self-employed at USD 50,000, plus Young Professional and Innovative Start-up routes.Employees, investors and the self-employed applying for an occupation permitOccupation permit
13 August 2026Family Occupation Permit abolished (definition, Section F and Part II of the First Schedule repealed).Families who planned to use that routeOccupation permit
13 August 2026Golden visa added to the permanent residence criteria: a holder who invests at least USD 1 million within 12 months of issue, outside residential property schemes.Large investors seeking permanent residencePermanent residence permit
13 August 2026The tax rules for premium visa holders (section 73B of the Income Tax Act) now also cover a golden visa.Premium visa and golden visa holdersPremium visa
13 August 2026Additional duty of 10% on a deed transferring residential property on State land or Pas Géométriques to a non-citizen. The transferor pays it. Presale agreements notarised before 19 June 2026 are outside it.Non-citizens buying certain apartments and villasBuying property
1 July 2026New income tax bands for the income year starting that day: 0% to Rs 500,000, 10% to Rs 1 million, 20% to Rs 12 million, 35% above.Residents liable to Mauritian income taxTax for expats
9 June 2026Everyone entering by ship or aircraft must complete a health declaration form before boarding.All arriving passengersFirst 30 days
1 December 2025USD 50 non-refundable fee for occupation permit and residence permit applications, and new eligibility wording for retired and permanent residence permits.Applicants for those permitsRetiring in Mauritius

Permits

Act 13 of 2026, the Economic and Financial Measures (Miscellaneous Provisions) Act 2026, was assented to on 12 August and published in Gazette No. 59 of 13 August 2026. Its commencement section lists no later date for these provisions, so we read them as in force on publication. The EDB’s consolidated Act records it as taking effect on 13 August 2026.

The Fifth Schedule replaces Part I of the EDB Act First Schedule. Before, the 2025 schedule set the ProPass at Rs 30,000 and the Expert Pass at Rs 250,000. Professionals now face one flat figure of Rs 50,000 in basic monthly salary. Investors need USD 100,000 invested, with turnover of Rs 5 million from year three and Rs 8 million for renewal from year five. The self-employed route needs USD 50,000, turnover of Rs 2 million from year three and Rs 3 million for renewal from year five.

The Family Occupation Permit is gone, so relatives of a permit holder now rely on the dependant provisions of the Immigration Act. For the detail of each category, read the occupation permit guide.

The USD 50 fee dates from 1 December 2025 and is paid by card at the start of the application. The OP Guidelines apply it to all occupation permit and residence permit applications, while the residency.mu pages say “Occupation Permit and Retired Residence Permit”. Where the two differ, check the current application page. The premium visa itself is issued with no processing fee, as the premium visa guide explains.

Tax

Finance Act 2026 (Act 14 of 2026) replaced the First Schedule bands for chargeable income with 0% on the first Rs 500,000, 10% on the next Rs 500,000, 20% on the next Rs 11 million and 35% on the remainder. It applies for the income year starting 1 July 2026. The Act also limits the 15% Fair Share Contribution on income above Rs 12 million to the income year starting 1 July 2025. The Budget Speech describes the new top band as replacing that contribution for individuals.

The effect on any one person depends on residence status, sources of income and the treaty between Mauritius and the home country. That is a question for the MRA or a qualified tax adviser in both countries. Our tax guide sets out the general framework.

Property

Section 9 of the Finance Act 2026 adds a 10% additional duty when a deed transfers residential property on State land or Pas Géométriques to a non-citizen under section 3(3)(c)(v) of the Non-Citizens (Property Restriction) Act. The seller pays it. The MRA’s consolidated Land (Duties and Taxes) Act records it from 13 August 2026. The same Act repeals section 4(9), the 10% land transfer tax that the Finance Act 2025 had introduced from 1 July 2026. Read the property guide before assuming either rule fits a particular purchase.

Driving

The Road Traffic (Amendment) Act 2026 was assented to on 4 September and published in Gazette No. 64 of 5 September 2026. Per the National Assembly table of Acts, most sections started on 30 September 2026. These include the ban on handheld phones, a new offence of causing death while driving without a licence (fine of Rs 200,000 to 500,000 and up to five years in prison on a first conviction), a road rage offence (fine of Rs 50,000 to 100,000 and up to 12 months in prison), and magistrate orders after drink or drug driving that can ban a driver for up to six months before conviction. Minimum disqualification periods in the Second Schedule also rise. Fixed penalty payment online followed on 30 October. See the driving guide for licence conversion and insurance.

Fees and entry

From 9 June 2026 the Quarantine (Health Declaration Form) Regulations 2026 (Government Notice 107 of 2026) require everyone entering by ship or aircraft to complete the form before boarding. Refusing, or giving false information, is an offence with a fine of up to Rs 500,000 and up to five years in prison. The Passport and Immigration Office publishes the regulations.

From 1 October 2026, applications under sections 7(2), 8(2) and 9(1) of the Immigration Act carry “such fee as may be prescribed”. No official amount was published where we looked, so we give none.

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Announced but not yet in force

These items are either dated for the future or announced in the Budget without a start date we could confirm.

  • 1 January 2027, digital driving licence. Sections 4 and 23(a) of the Road Traffic (Amendment) Act 2026 replace the photocopy of a licence with a digital licence from that date.
  • 1 January 2027, insurance premium tax. Finance Act 2026 section 53T and the Fourteenth Schedule set 5% on general insurance policies entered into or renewed on or after that date.
  • Technical occupation permit. A new category for salaries below Rs 50,000 under a government-to-government framework, initially valid for three years. It starts by Proclamation, and we found none.
  • Digital travel authorisation. Section 20(1A) of the Immigration Act starts by Proclamation, with a fee to be prescribed. The Budget separately announces an e-visa system with no date. We cannot say whether the two are the same measure.
  • Golden visa detail. The Budget Highlights mention sectors and a residence period of up to two years before permanent residence. Act 13 sets neither, and we found no application page or fee.
  • G+2 apartments. The Budget speech says no new leases will authorise sale of apartments on State land and Pas Géométriques, with approved leases unaffected. Only the duty above is confirmed in law.
  • Penalty points. Act 29 of 2025 awaits proclamation, and vehicle seizure after drink or drug tests has no start date we could find.
  • NPPF. The Budget Speech announces a National Pension and Provident Fund from 1 July 2027. We found no rates.

How we keep this page current

We recheck the sources below after each June Budget, once the Finance Act is passed, and when the National Assembly updates its table of commencement dates. A row is added only with a source and a date. If an official page and the law disagree, we say so rather than choose between them. The date in the byline is the last full check.

Frequently asked questions

Did Mauritius change its occupation permit rules in 2026?

Yes. Act 13 of 2026 replaced the occupation permit criteria in the Economic Development Board Act from 13 August 2026, as we read its commencement section. The professional category now uses a flat minimum monthly basic salary of Rs 50,000, and the Family Occupation Permit was abolished.

Is there a new income tax rate in Mauritius for 2026?

The Finance Act 2026 replaced the income tax bands for the income year starting 1 July 2026. Chargeable income above Rs 12 million is now taxed at 35%, with 0%, 10% and 20% bands below it. The MRA and a qualified tax adviser in both countries can confirm how this applies to you.

Can foreigners still buy apartments on State land in Mauritius?

The Finance Act 2026 adds a 10% additional duty, paid by the seller, on transfers of residential property on State land or Pas Géométriques to non-citizens, from 13 August 2026. The Budget also announced limits on new leases for apartments, but we could not confirm the law or start date for that part.

When does the digital driving licence start?

The Road Traffic (Amendment) Act 2026 provisions on the digital driving licence start on 1 January 2027, according to the National Assembly table of Acts. Until then the existing rules apply.

How often is this page updated?

We recheck the official sources listed at the bottom after each Budget, after each Finance Act and whenever a commencement notice is published. The date at the top shows when it was last checked.

Page history. First published 30 October 2026, with every source checked that day. Corrections are listed here with their date and what changed.

Sources, checked 30 October 2026

Official Mauritian government, legislature and tax authority pages and documents only.

General information only, not immigration, tax, legal or financial advice. Mauritius often changes these rules in its June Budget, so check the official pages above and speak to a qualified professional before you act.

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