Mauritius: Tax measures in Finance Bill 2022 include domestic top-up tax

The Finance Bill 2022 has been released for consultation

The Finance Bill 2022 has been released for consultation

The Finance (Miscellaneous Provisions) Bill 2022 has been released for consultation, and the draft legislation includes measures announced in the budget speech on 7 June 2022.

Once the legislation is approved by parliament and signed by the president, the measures would be enacted.

  • The bill includes proposed measures to align with the OECD’s BEPS 2.0 recommendations, including a domestic top-up tax for companies part of an international group with a consolidated turnover of €750 million or more.
  • The bill also includes proposals relating to non-resident employers with employees working remotely from Mauritius, as well as the introduction of a new individual (personal) income tax rate of 12.5%.
  • The bill includes a proposal to introduce a 10% refund on the value of imported electric motor car or motor vehicle for transportation of goods, which is available to individuals only.

Read a July 2022 report [PDF 1.4 MB] prepared by the KPMG member firm in Mauritius


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