Mauritius Assembly Considers 2025-26 Finance Bill to Implement Budget Measures

The Mauritian National Assembly July 21 accepted for consideration Bill No. XVIII, the 2025-26 Finance Bill, to implement budget measures. The bill includes measures to: 1) impose a temporary 15 percent fair share contribution on income exceeding 12 million Mauritian rupees (US$263,794); 2) establish an alternative minimum tax for specific companies and a qualified domestic minimum top-up tax (QDMTT); 3) allow tax deductions for investments in artificial intelligence (AI) technologies up to 150,000 rupees (US$3,299); 4) establish national monthly minimum wages for export enterprises; 5) establish a 5 percent investment tax credit over three years for new equipment, except motor ...