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
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