diff --git a/src/com/android/browser/NavScreen.java b/src/com/android/browser/NavScreen.java
index 9e32f49..76d0703 100644
--- a/src/com/android/browser/NavScreen.java
+++ b/src/com/android/browser/NavScreen.java
@@ -33,8 +33,10 @@
 import android.widget.PopupMenu;
 import android.widget.PopupMenu.OnMenuItemClickListener;
 import android.widget.RelativeLayout;
+import android.widget.Toast;
 
 import com.android.browser.NavTabScroller.OnRemoveListener;
+import com.android.browser.mdm.IncognitoRestriction;
 
 import java.util.HashMap;
 
@@ -107,12 +109,15 @@
                 mUiController.getTabControl().getTabPosition(mUi.getActiveTab()));
     }
 
+
+
     private void init() {
         LayoutInflater.from(getContext()).inflate(R.layout.nav_screen, this);
         setContentDescription(getContext().getResources().getString(
                 R.string.accessibility_transition_navscreen));
         mToolbarLayout = findViewById(R.id.nav_toolbar_animate);
         mNewIncognitoTab = (ImageButton) findViewById(R.id.newincognitotab);
+        IncognitoRestriction.getInstance().registerButton(mNewIncognitoTab);
         mNewTab = (ImageButton) findViewById(R.id.newtab);
         mMore = (ImageButton) findViewById(R.id.more);
         mNewIncognitoTab.setOnClickListener(this);
@@ -144,7 +149,11 @@
         if (mNewTab == v) {
             openNewTab();
         } else if (mNewIncognitoTab == v) {
-            openNewIncognitoTab();
+            if (IncognitoRestriction.getInstance().isEnabled()) {
+                Toast.makeText(getContext(), R.string.mdm_managed_alert, Toast.LENGTH_SHORT).show();
+            } else {
+                openNewIncognitoTab();
+            }
         } else if (mMore == v) {
             showPopupMenu();
         }
diff --git a/src/com/android/browser/mdm/IncognitoRestriction.java b/src/com/android/browser/mdm/IncognitoRestriction.java
new file mode 100644
index 0000000..eb62cd3
--- /dev/null
+++ b/src/com/android/browser/mdm/IncognitoRestriction.java
@@ -0,0 +1,79 @@
+/*
+ * Copyright (c) 2015, The Linux Foundation. All rights reserved.
+ *
+ * Redistribution and use in source and binary forms, with or without
+ * modification, are permitted provided that the following conditions are
+ * met:
+ * * Redistributions of source code must retain the above copyright
+ * notice, this list of conditions and the following disclaimer.
+ * * Redistributions in binary form must reproduce the above
+ * copyright notice, this list of conditions and the following
+ * disclaimer in the documentation and/or other materials provided
+ * with the distribution.
+ * * Neither the name of The Linux Foundation nor the names of its
+ * contributors may be used to endorse or promote products derived
+ * from this software without specific prior written permission.
+ *
+ * THIS SOFTWARE IS PROVIDED "AS IS" AND ANY EXPRESS OR IMPLIED
+ * WARRANTIES, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF
+ * MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NON-INFRINGEMENT
+ * ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT OWNER OR CONTRIBUTORS
+ * BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, EXEMPLARY, OR
+ * CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT LIMITED TO, PROCUREMENT OF
+ * SUBSTITUTE GOODS OR SERVICES; LOSS OF USE, DATA, OR PROFITS; OR
+ * BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY THEORY OF LIABILITY,
+ * WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT (INCLUDING NEGLIGENCE
+ * OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE OF THIS SOFTWARE, EVEN
+ * IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
+ *
+ */
+
+package com.android.browser.mdm;
+
+import android.os.Bundle;
+import android.widget.ImageButton;
+
+public class IncognitoRestriction extends Restriction {
+
+    private final static String TAG = "IncognitoRestriction";
+
+    public static final String INCOGNITO_RESTRICTION_ENABLED = "IncognitoRestrictionEnabled"; // boolean
+
+    private static IncognitoRestriction sInstance;
+    private ImageButton mIncogButton = null;
+
+    private IncognitoRestriction() {
+        super();
+    }
+
+    public static IncognitoRestriction getInstance() {
+        synchronized (IncognitoRestriction.class) {
+            if (sInstance == null) {
+                sInstance = new IncognitoRestriction();
+            }
+        }
+        return sInstance;
+    }
+
+    @Override
+    public void enforce(Bundle restrictions) {
+        enable(restrictions.getBoolean(INCOGNITO_RESTRICTION_ENABLED, false));
+        updateButton();
+    }
+
+    public void registerButton (ImageButton ib) {
+        mIncogButton = ib;
+        updateButton();
+    }
+
+    private void updateButton() {
+        if (null != mIncogButton) {
+            mIncogButton.setAlpha((float) (isEnabled() ? 0.5 : 1.0));
+        }
+    }
+
+    // For testing
+    public float getButtonAlpha() {
+        return mIncogButton != null ? mIncogButton.getAlpha() : (float) 1.0;
+    }
+}
diff --git a/src/com/android/browser/mdm/tests/IncognitoRestrictionsTest.java b/src/com/android/browser/mdm/tests/IncognitoRestrictionsTest.java
new file mode 100644
index 0000000..e58d64c
--- /dev/null
+++ b/src/com/android/browser/mdm/tests/IncognitoRestrictionsTest.java
@@ -0,0 +1,115 @@
+/*
+ * Copyright (c) 2015, The Linux Foundation. All rights reserved.
+ *
+ * Redistribution and use in source and binary forms, with or without
+ * modification, are permitted provided that the following conditions are
+ * met:
+ * * Redistributions of source code must retain the above copyright
+ * notice, this list of conditions and the following disclaimer.
+ * * Redistributions in binary form must reproduce the above
+ * copyright notice, this list of conditions and the following
+ * disclaimer in the documentation and/or other materials provided
+ * with the distribution.
+ * * Neither the name of The Linux Foundation nor the names of its
+ * contributors may be used to endorse or promote products derived
+ * from this software without specific prior written permission.
+ *
+ * THIS SOFTWARE IS PROVIDED "AS IS" AND ANY EXPRESS OR IMPLIED
+ * WARRANTIES, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF
+ * MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NON-INFRINGEMENT
+ * ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT OWNER OR CONTRIBUTORS
+ * BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, EXEMPLARY, OR
+ * CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT LIMITED TO, PROCUREMENT OF
+ * SUBSTITUTE GOODS OR SERVICES; LOSS OF USE, DATA, OR PROFITS; OR
+ * BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY THEORY OF LIABILITY,
+ * WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT (INCLUDING NEGLIGENCE
+ * OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE OF THIS SOFTWARE, EVEN
+ * IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
+ *
+ */
+
+package com.android.browser.mdm.tests;
+
+import android.app.Instrumentation;
+import android.os.Bundle;
+import android.test.ActivityInstrumentationTestCase2;
+
+import com.android.browser.BrowserActivity;
+import com.android.browser.mdm.IncognitoRestriction;
+import com.android.browser.mdm.ManagedProfileManager;
+
+public class IncognitoRestrictionsTest extends ActivityInstrumentationTestCase2<BrowserActivity> {
+
+    private final static String TAG = "IncognitoRestrictionsTest";
+
+    private Instrumentation mInstrumentation;
+    private BrowserActivity mActivity;
+    private IncognitoRestriction mIncognitoRestriction;
+
+    public IncognitoRestrictionsTest() {
+        super(BrowserActivity.class);
+    }
+
+    @Override
+    protected void setUp() throws Exception {
+        super.setUp();
+        mInstrumentation = getInstrumentation();
+        mActivity = getActivity();
+        mIncognitoRestriction = IncognitoRestriction.getInstance();
+    }
+
+    public void test_IncognitoRestriction() throws Throwable {
+        // Possible states
+        //  enabled  | button enabled
+        //  ---------------------------------
+        //  not set  |   Yes
+        //  true     |   No
+        //  false    |   Yes
+
+        clearIncognitoRestrictions();
+        assertFalse(mIncognitoRestriction.isEnabled());
+        assertEquals((float) 1.0, mIncognitoRestriction.getButtonAlpha());
+
+        setIncognitoRestrictions(true);
+        assertTrue(mIncognitoRestriction.isEnabled());
+        assertEquals((float) 0.5, mIncognitoRestriction.getButtonAlpha());
+
+        setIncognitoRestrictions(false);
+        assertFalse(mIncognitoRestriction.isEnabled());
+        assertEquals((float) 1.0, mIncognitoRestriction.getButtonAlpha());
+    }
+
+    /**
+    * Activate Incognito restriction
+     * @param clear    if true, sends an empty bundle
+     * @param enabled  Required. true or false
+    *
+    */
+    private void setIncognitoRestrictions(boolean clear, boolean enabled) {
+        final Bundle restrictions = new Bundle();
+
+        if (!clear) {
+            restrictions.putBoolean(IncognitoRestriction.INCOGNITO_RESTRICTION_ENABLED, enabled);
+        }
+
+        // Deliver restriction on UI thread
+        mActivity.runOnUiThread(new Runnable() {
+            @Override
+            public void run() {
+                ManagedProfileManager.getInstance().setMdmRestrictions(restrictions);
+            }
+        });
+
+        // Wait to ensure restriction is set
+        mInstrumentation.waitForIdleSync();
+    }
+
+    private void clearIncognitoRestrictions() {
+        setIncognitoRestrictions(true, false);
+    }
+
+    private void setIncognitoRestrictions(boolean enabled) {
+        setIncognitoRestrictions(false, enabled);
+    }
+
+}