My dashboardBuy an eligible work vehicle free of customs duty if you are an SME in a transformative sector
At a glance
Budget 2026-2027, paragraph 39(2), extends the customs duty exemption on eligible utility vehicles to SMEs registered with SME Mauritius that operate in transformative sectors. The lists of eligible vehicles and qualifying sectors will only come in the Finance Bill and Customs regulations, so this is announced with details pending. Do not commit to a vehicle purchase on the strength of it yet.
Budget 2026-2027 extended the customs duty exemption on eligible utility vehicles to SMEs registered with SME Mauritius that operate in transformative sectors. In plain words, if you qualify, you could buy a work vehicle such as a van or pick-up without paying customs duty on it.
The value of the saving depends on the vehicle: customs duty can add a meaningful percentage to the purchase price, so removing it cuts a real amount off the cost of a work vehicle. The exact list of eligible vehicles, and which sectors count as transformative, has not been published; both lists will come in the Finance Bill and the Customs regulations.
You will need to be an SME registered with SME Mauritius, and your activity will need to fall within one of the transformative sectors once they are defined. Mauritian citizen and resident business owners are the target group.
There is no application channel yet. When the regulations are out, the exemption will most likely be claimed through the customs declaration at the point the vehicle is imported or bought, with your SME Mauritius registration certificate as proof. If you are not yet registered with SME Mauritius, do that now so you are ready on day one.
Watch out for this
Watch out for the two missing lists: until the Finance Bill and Customs regulations define the eligible vehicles and the transformative sectors, nobody can promise you this exemption. Do not sign for a vehicle on the assumption you will get it; wait for the published rules or get written confirmation from Customs first.
Not open yet. Once the Finance Bill and Customs regulations publish the vehicle and sector lists, the exemption should be claimed through the customs declaration when the vehicle is imported or bought, with your SME Mauritius registration as proof. Register with SME Mauritius now so you are ready.
Keep looking
More from Mauritius Revenue Authority and similar support you might also qualify for.
10 years with no income tax from day of operations
Read the breakdown →
Pay just 1% of gross income instead of normal corporate tax
Read the breakdown →
45% tax credit over 3 years on new machinery, AI solutions and patents, now extended to 30 June 2029
Read the breakdown →
Your situation, matched
Answer 8 quick questions and get every scheme matched to your business. Free, and saved in your browser.