Mauritius Tax Agency Announces Extension to Domestic Minimum Top-Up Tax Filing, Payment Deadline, Other Information

The Mauritian Revenue Authority April 24 issued a communique announcing an extension of specified domestic minimum top-up (DMT) tax filing and payment deadlines, and other information. The announcement includes that: 1) the DMT tax applies to years of assessment beginning on or after July 1, 2025, to resident constituent entities of in-scope multinational enterprise (MNE) groups with fiscal years ending on or after Jan. 1, 2025; 2) a designated person is required under the Income Tax Act to file the DMT tax return within 15 months from the end of the fiscal year and to pay any DMT tax due ...