Mauritius has Obtained Transitional Qualified Status for its DMT Tax

The Mauritius Revenue Authority issued a communique on 22 September 2026, announcing that Mauritius has obtained "transitional qualified status" for its Domestic Minimum Top-up Tax (DMT Tax). This essentially means that the Mauritius DMT Tax is temporarily recognized by the OECD Inclusive Framework as meeting Pillar 2 standards, i.e., a Qualified Domestic Minimum Top-up Tax (QDMTT), pending a full review. This ensures rule priority, meaning that the Mauritius DMT Tax applies before any IIR o…