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Mauritius has now introduced the AI City Scheme on a formal legal footing through the Economic and Financial Measures (Miscellaneous Provisions) Act 2026, which implements measures announced in the Budget Speech 2026 to 2027. The scheme’s stated purpose is to build a specialised technology and innovation hub, attract AI founders and technology enterprises, and support investment in AI, digital sectors, advanced computing infrastructure and advanced manufacturing.
From a real estate point of view, the AI City Scheme gives investors a new reason to need physical space in Mauritius, rather than relying only on tourism and traditional residential demand. If the government succeeds in bringing in AI firms and their high skilled teams, the likely winners are land around the AI zone, Grade A offices, serviced apartments, executive housing and hospitality assets that can support a more international workforce.
Budget and policy documents also point to a dedicated SEZ at Côte d’Or and incentives such as foreign ownership, a special data centre electricity tariff, tax reliefs and VAT recovery on buildings and capital goods, which together make development in and around the zone more attractive for investors and developers. This is important for developers because AI companies typically bring specialised high skilled teams alongside founders, which should, in turn, support demand for offices, serviced apartments and executive housing if the scheme attracts real projects
The upside is not limited to commercial property. The broader reform package includes measures for long stay, high value foreign investors, which can reinforce rental demand and selected residential projects in well connected areas that appeal to international professionals.
For now, the law is in place but the finer rules still depend on regulations, so the real test will be whether concrete projects, tenants and investors start to move toward the AI zone over the next few years.
