Housing Incentives:
- Housing Relief Scheme extended but phased out by June 2027.
- Home Ownership Scheme and Home Loan Payment Scheme will not be renewed beyond 30 June 2025.
Property Taxes for Non-Citizens:
- Registration duty for non-citizens acquiring residential property under EDB Property Schemes increases from 5% to 10% (effective 1 July 2026).
- Land transfer tax for resale of residential properties by non-citizens also increases to 10%.
Tourist Fee:
- €3 per night fee introduced for tourists staying in registered accommodations (effective 1 October 2025).
- Accommodation managers must collect and submit the fee electronically to the Mauritius Revenue Authority (MRA).
Motor Vehicle Excise Duty:
- New excise duty rates for electric cars: 15% (up to 180kW) and 25% (above 180kW).
- Revised excise/customs duty rates for conventional, non-plug-in hybrid, and plug-in hybrid vehicles based on engine size.
Registration Duty on Vehicles:
- Abolished for domestic pre-owned vehicles.
- Increased by 30% for first registrations (effective 1 July 2025).
Motor Vehicle Licence Fees:
- 50% concessional rate for hybrid and electric vehicles removed (effective 1 July 2025).
Sugar Content Excise Duty:
- Doubled from 6 cents to 12 cents per gram for sweetened products like chocolates and ice cream (effective 1 October 2025).

These measures reflect a tightening of tax policies across housing, tourism, vehicles, and consumer goods.

Key Measures on Other Taxes from the Finance Bill 2025:

Key Smart City Scheme Measures from the Finance Bill 2025: