Mauritius Gazettes Law on Income Tax, Land, Registration Duty Regulations

The Mauritian Official Gazette April 9 published Regulation Nos. 74/2022, 75/2022, and 76/2022, on the regulations for income tax, land, and registration duties for the construction of housing estates. The regulations apply to the construction of housing estates by companies registered on or after Aug. 7, 2020, falling within the COVID-19 period for the year 2021. The regulations include measures providing a tax exemption from registration duties and land transfer taxes for qualified transfers made by Dec. 31 of housing estates constructed by June 30. [Mauritius, Supreme Court, 04/09/22]

Reference:
View Regulation No. 74/2022, Official Gazette No. 51 of 04/09/2022 ...