Mauritius Gazettes Finance Act 2025

The Mauritian Official Gazette Aug. 9 published Act No. 18, the Finance Act 2025. The law includes measures: 1) imposing a temporary 15 percent fair share contribution on income exceeding 12 million Mauritian rupees (US$263,978); 2) clarifying scope and application of the alternative minimum tax (AMT); 3) providing a tax deduction of up to 150,000 rupees (US$3,299) for start-ups and micro, small, and medium-sized enterprises (MSMEs) investing in artificial intelligence (AI) technology; 4) providing monthly tax allowances based on the amount of remuneration paid to eligible full-time employees of export enterprises, subject to conditions; 5) setting individual income tax rates ...