The Mauritius Revenue Authority (MRA) has published guidance on the submission of the Domestic Minimum Top-up Tax Return, as well as payment. This follows the recent promulgation of the Income Tax (Qualified Domestic Minimum Top-up Tax) Regulations 2026, which were published on 8 August 2026. As explained in a separate communique, the initial deadline has been set to 7 September 2026 for fiscal years ending on or after 1 January 2025 up to 31 May 2025. For fiscal years ending after 31 May …