Mauritius Publishes Finance Act 2020

Mauritius published the Finance (Miscellaneous Provisions) Act 2020, which was enacted on 7 August 2020. The Act provides for the implementation of measures announced as part of the 2020-2021 Budget. Some of the main tax-related measures of the Act are summarized as follows.
Individual Income Exemption Thresholds
The individual income exemption thresholds are increased by amounts ranging from MUR 15,000 to MUR 80,000, resulting in the following thresholds from 1 July 2020 depending on tax…