Mauritius Extends Domestic Minimum Top-up Tax returns and payment Deadline Pending Needed Regulations

The Mauritius Revenue Authority has issued a communique announcing a general extension of the deadline to submit Domestic Minimum Top-up Tax returns and payment pending the promulgation of the Income Tax (Qualified Domestic Minimum Top-up Tax) Regulations 2026.

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Domestic Minimum Top-up Tax (DMT Tax)

Submission of Returns and Payment of DMT Tax

The DMT Tax is applicable as from the Year of Assessment commencing on 01 July 2025 and applies to a resident company forming part of an in-s…