Mauritius: Tax measures in 2022-2023 budget

No tax increases or any increase to business taxation was proposed

No tax increases or any increase to business taxation was proposed

The budget for 2022-2023, presented 7 June 2022, includes tax-related measures.

With this budget, no tax increases or any increase to business taxation was proposed. Rather, the budget includes measures to provide enhanced tax relief for individuals, including a new lower tax rate.

Other tax-related measures include:

  • A 5% refund under the home ownership scheme and the home loan payment scheme, intended to encourage home construction
  • Introduction of a local “top-up tax” regime so that tax revenues from resident companies forming part of multinational groups remain in the country
  • “Green” incentives such as no duties on hybrid and electric vehicles and the introduction of a negative excise duty scheme

Read a June 2022 report [PDF 1.7 MB] prepared by the KPMG member firm in Mauritius


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