Mauritius: Finance bill update

Tax amendments in Finance bill 2021

Tax amendments in Finance bill 2021

The Finance (Miscellaneous Provisions) Bill 2021 was passed by Parliament and received presidential assent on 5 August 2021.

The bill was released for public consultation in June 2021. Read TaxNewsFlash

Among the tax amendments included in the bill are the following:

  • A proposed requirement that companies engaged in export of goods would need to hold an export development certificate to benefit from the concessionary tax rate of 3% was removed.
  • The effective date of an extension of the partial exemption regime to investment dealers was amended to be 1 July 2021.
  • A home loan payment scheme will be available on secured housing loan signed and registered between 1 July 2021 and 30 June 2022 (instead of 1 June 2021 to 30 June 2022).

Read an August 2021 report [PDF 226 KB] prepared by the KPMG member firm in Mauritius


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