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Mauritius Enacts 2025-2026 Budget Measures Including Global Minimum Tax, Alternative Minimum Tax, Fair Share Contribution, and Several Others

|Approved Changes|Mauritius
Mauritius

The Mauritius Revenue Authority has published the Finance Act 2025, which was assented (enacted) on 8 August 2025. The Act provides for the implementation of measures announced as part of the 2025-2026 Budget. The main tax-related measures include:

  • The personal Income tax bands are reduced from eleven to three, effective 1 July 2025:
    • up to MUR 500,000 (first MUR 500,000) - 0%
    • over MUR 500,000…

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