Source document
The Finance Act 2026 (Act No. 14 of 2026)
Has everything in it been taken?
CompleteReviewed 11 Oct 2026
Reviewed. Everything in it that belongs in the tables has been taken.
What the document holds
Finance Act 2026 (Act No. 14 of 2026, assented 12 Aug 2026; 163 PDF pages, mostly customs/excise/VAT/income tax/pensions and tariff schedules, out of scope). In scope: s. 9 Land (Duties and Taxes) Act (repeal of s. 4(9) 10% land transfer tax on non-citizen transfers of scheme property; new s. 4(11) 10% additional duty on State-land/Pas Geometriques residential property transferred to non-citizens under NCPRA s. 3(3)(c)(v), presale-before-19-June-2026 exemption); s. 16 Registration Duty Act (repeal of s. 3(1G) and First Schedule Part I para K, the 2025 non-citizen scheme-property duty basis); s. 7 Income Tax Act ('golden visa' definition; premium-visa provisions ss. 73B and 74A extended to golden visa holders). No amendments to the EDB Act, Immigration Act 2022 or Non-Citizens (Property Restriction) Act. 1 rule and 3 events added; no numbers about the programmes.
What it supports
5 rows on this site come from this document. Each one opens with the page and the exact words.
Residence by investment
Timeline (3)
- 2025 duty basis and 10% resale tax for non-citizen scheme property repealed12 Aug 2026Rule changeMauritius · Residence through property purchase
- 10% additional duty on State-land residential property sold to non-citizens12 Aug 2026Rule changeMauritius · Residence through property purchase
- 'Golden visa' added to the Income Tax Act's premium-visa provisions12 Aug 2026ContextMauritius
About the document
What it covers Finance Act implementing the Budget 2026-2027 (28 sections, 10 schedules; Acts 2026 pp. 443-...). In scope: repeal of the 2025 special registration duty and 10% land transfer tax for non-citizen transfers of EDB-scheme property; new 10% additional duty on transfers to non-citizens of residential property on State land or Pas Geometriques; 'golden visa' added to the Income Tax Act premium-visa provisions.
Notes Published date is the date of assent (12 August 2026); the Government Gazette date is not printed in this copy. Passed by the National Assembly on 31 July 2026. Unlike 2025, it does not amend the EDB Act, the Immigration Act 2022 or the Non-Citizens (Property Restriction) Act.
Source id mus-fa-2026 · accessed 11 Oct 2026