Mauritius Proposes AI City Scheme Through Landmark 2026 Bill

Mauritius National Assembly, 28 July 2026

Mauritius has taken its first legislative step towards becoming a dedicated hub for artificial intelligence investment. The Economic and Financial Measures (Miscellaneous Provisions) Bill (No. XIII of 2026), introduced in the National Assembly on 28 July 2026 following Cabinet approval on 24 July, proposes a statutory AI City Scheme as part of the implementation of the 2026–2027 Budget measures.

What the Bill proposes

The Bill inserts a new section 14AA into the Economic Development Board (EDB) Act, establishing the proposed AI City Scheme as a mechanism to attract companies engaged in artificial intelligence, advanced technologies, and investment in digital and computing infrastructure.

Under the proposed scheme:

• An investor, referred to in the Bill as an "AI Founder," may apply to the Economic Development Board (EDB) for an AI City Scheme Certificate.
• The eligibility criteria for obtaining the certificate will be determined by the EDB.
• Certificate holders will be entitled, notwithstanding any other enactment, to prescribed fiscal and non-fiscal incentives, which may include tax and customs concessions.
• Eligible applicants will benefit from expedited processing of occupation, work and residence permits.
• The scheme also provides for prescribed arrangements relating to the acquisition or lease of immovable property, together with other regulatory facilitation measures.

What's still missing

The Bill establishes the proposed legal framework, but the scheme is not yet operational in detail. The qualifying AI activities, minimum investment requirements, fiscal incentives, property arrangements, and other eligibility conditions are expected to be prescribed through subsequent regulations after the legislation is enacted.

Why it matters

At 119 pages, the Bill amends 59 separate pieces of legislation, making it one of the most significant legislative packages accompanying the 2026–2027 Budget. Among its many provisions, the proposed AI City Scheme stands out as one of the most consequential for Mauritius' emerging AI ecosystem.

If implemented as envisaged, the scheme could position Mauritius as a regional destination for AI companies, technology entrepreneurs, and strategic investors by combining fiscal incentives, streamlined immigration processes for qualifying founders and skilled professionals, and government-supported digital infrastructure initiatives.

For Mauritius' own AI and technology community, the key questions now are how the Economic Development Board will define an "AI Founder," what will constitute a qualifying AI investment, which activities will be eligible under the scheme, and whether the resulting framework will primarily strengthen the local innovation ecosystem or focus on attracting international AI investment.

We'll provide a further update once the implementing regulations are published and the full operational details of the AI City Scheme become available.