Mauritius: Proposed tax measures in 2025-2026 budget, including domestic minimum top-up tax (DMTT)

DMTT would be effective for income derived on or after July 1, 2025

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June 9, 2025

The Prime Minister and Minister of Finance presented the 2026-2026 budget, which includes the following proposed tax measures:

  • Domestic minimum top-up tax (DMTT) effective for income derived on or after July 1, 2025
  • Introduction of Alternative Minimum Tax (AMT) for companies in certain sectors
  • Various changes to the fair share contribution (FSC) under the Value Added Tax (VAT) Act
  • Various other value added tax (VAT) changes and tax administration provisions

Read a June 2025 report prepared by the KPMG member firm in Mauritius

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