Mauritius Finance Act 2025

The Finance Act 2025 represents a significant milestone in implementing the national budgetary measures for the fiscal year 2025–2026. It introduces a comprehensive array of legislative amendments designed to increase government revenue and reduce the budget deficit by making the tax system more progressive. This means taxing higher earners more and lower earners less. Additionally, the Act aims to enhance tax transparency and modernize the regulatory framework across key sectors of the Mauritian economy. Key highlights include the introduction of the Fair Share Contribution and the Alternative Minimum Tax, as well as the implementation of the Qualified Domestic Minimum Top-Up Tax in alignment with the OECD’s GloBE rules. These measures underscore the Government’s commitment to equitable taxation and adherence to international standards.
 

This alert provides a succinct overview of the most impactful changes introduced by the Act, emphasizing
their practical implications for businesses, investors, and professionals.