Mauritius: Finance Act 2025 includes 15% domestic minimum top-up tax (DMTT)

Applies to qualifying domestic group members of MNE groups under Pillar Two

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August 28, 2025

The Finance Act 2025, published in the Official Gazette on August 9, 2025, includes provisions for a 15% domestic minimum top-up tax (DMTT). This follows the 2025-2026 budget announcement made in June 2025 (read TaxNewsFlash).

The DMTT applies to qualifying domestic group members of multinational enterprise (MNE) groups under Pillar Two, starting from the year of assessment commencing on July 1, 2025. The Finance Act aligns with global anti-base erosion (GloBE) rules, excluding cross-border taxes like controlled foreign corporation (CFC) taxes for DMTT purposes.

MNE groups must register with the Mauritius Revenue Authorities and file DMTT returns within specified deadlines, with penalties for non-compliance.

Read an August 2025 report prepared by KPMG’s EU Tax Centre 

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