Mauritius Guide on Qualified Domestic Minimum Top-up Tax (QDMTT)

The Mauritius Revenue Authority (MRA) has updated its guidance page on the Domestic Minimum Top-up Tax Return, with the publication of a new Guide on Qualified Domestic Minimum Top-up Tax (QDMTT). The Mauritius QDMTT (also referred to as DMTT or DMT) applies from the year of assessment commencing 1 July 2025, that is, in respect of fiscal years ending on or after 1 January 2025. The Guide provides a brief introduction on the QDMTT and the broader GloBE rules, followed by a detailed series o…