Mauritius Extends Deadline for Domestic Minimum Top-up Tax Return and Payment

The Mauritius Revenue Authority (MRA) issued a communique on 28 August 2026 on the initial deadline for the submission of the Domestic Minimum Top-up Tax Return, as well as payment. As previously reported, the initial deadline was set to 7 September 2026 for fiscal years ending on or after 1 January 2025 up to 31 May 2025, which is one month after the promulgation of the Income Tax (Qualified Domestic Minimum Top-up Tax) Regulations 2026 on 8 August 2026. However, that initial deadline has …