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Mauritius: Extension of deadline for submission of DMTT return

Extended until one after promulgation of regulations implementing the DMTT

july 21, 2026

The Mauritius Revenue Authority (MRA) issued a communique extending the due date for submission of the domestic minimum top-up tax (DMTT) return and payment of the DMTT until one month after promulgation of the regulations implementing the DMTT.

The DMTT applies to any Mauritian entity whose ultimate parent entity’s (UPE’s) fiscal year ends on or after January 1, 2025, and under the statutory rules, the DMTT return and payment of the DMTT must be made by a designated person in Mauritius within 15 months after the fiscal year-end of the UPE.

Read a July 2026 report prepared by the KPMG member firm in Mauritius

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