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Budget 2019-20

Our Budget Brief is now available. Subscribe to receive a copy.

Our Budget Brief contains PwC's overall opinion on the Budget speech, a tax perspective and reviews of the top sectors in Mauritius.

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Summary of Tax Measures

The Finance Bill 2019 approved without amendments

The Finance Bill 2019 approved without amendments ('The Bill') has introduced Real Estate Investment Trusts, Controlled Foreign Company (CFC) Rule and Presumptive Tax on Small Enterprises. Also, further refinements to tax measures announced in last year's Budget such as the 80% Partial Exemption, Freeport Regime and Special Levy on Banks have been made.

Download the full copy of The Finance Bill 2019



Bob Moritz, Global Chairman, previews PwC's 22nd CEO Survey

Our Opinion

We note the Government’s desire to boost purchasing power [...]. Today, consumption and public spending are so critical to GDP that these can blur policy decisions.

Duration: 00:03:07

Read our full opinion

Tax Perspective

Tax helps, but bolder decisions around logistics and ancillary facilities should accompany the fiscal measures to incentivise foreign players to use Mauritius as a platform for sophisticated activities.

Read our Tax Perspective

Sector review

We reviewed the top sectors of the Mauritian economy.
Read more to know the latest measures announced in the Budget 2019 - 20 and the key metrics you need to pay attention to.

Explore key findings
Anthony Leung Shing shares the opinion of PwC

Public Finance
In this section we review the key performance indicators of the Mauritian economy.

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Among all the measures announced in the Budget 2019-20, we analysed the impact on the tax areas ranging from corporate to personal tax and immigration.

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Anthony Leung Shing shares the opinion of PwC

The legal reform landscape
The reforms’ focus on good governance and increased enforcement powers given to the regulator are necessary to improve the credibility and reputation of our jurisdiction on the international scene.

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Retrospective of last year's Budget

Hospitality, Manufacturing & SME

Olivier Rey reflects on how the Hospitality, Manufacturing & SME sectors have performed during the last year. Operators will be expecting bold measures in the Budget 2019-20.

Information & Communication Technology (ICT)

Jean-Pierre Young, Advisory Leader: “If the government is to meet its objectives in the ICT sector as set out in the Strategic Plan 2021, there is much to be done!”

Financial Services

How did Financial Services perform during the last FY? What should we expect from Budget2019-20? John Li, Partner at PwC Mauritius, speaks on a retrospective of the year and shares his expectations for the industry.

Previous Budget analysis

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Contact us

Anthony Leung Shing, ACA, CTA

Anthony Leung Shing, ACA, CTA

Country Senior Partner, PwC Mauritius

Tel: +230 404 5071

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