Start-Up 10-Year Income Tax Holiday

10 years with no income tax from day of operations

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At a glance

Provider

Mauritius Revenue Authority

Type

Tax

What you get

10 years with no income tax from day of operations

Status

Uncertain

Announced in Budget 2026-27 under a dedicated Start-Up Act: a 10-year income-tax holiday from the day operations begin, plus an EDB accelerator scheme. The precise definition of an eligible 'start-up' is pending the gazetted Act, so treat as provisional.

The Start-Up 10-Year Income Tax Holiday is one of the headline measures from Budget 2026-27. The idea is simple and generous: an eligible start-up pays no income tax for 10 years from the day operations begin. For a new venture, that is a long runway to reinvest profits instead of handing them to the taxman.

It comes under a dedicated Start-Up Act, and is paired with an EDB accelerator scheme that gives new founders support alongside the tax break.

Because it is announced rather than fully in force, the precise definition of an eligible start-up is still pending the gazetted Act. Treat the 10-year holiday as provisional until the law is published and the criteria are clear.

To prepare, watch for the Start-Up Act and the EDB accelerator guidelines, and plan to register via the EDB once they are out. Getting your structure right early can help you qualify cleanly.

Watch out for this

Watch out for relying on this before the Act is gazetted. Confirm the current eligibility rules with the EDB, since who counts as a start-up and what conditions apply are not yet locked.

Who's eligible

For businesses at the idea stage, ready to register and already trading.

How to apply

Watch for the Start-Up Act and EDB accelerator guidelines; register via the EDB.

UncertainSource ↗Verified 2026-06-23

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