Update - Mauritius Promulgates Qualified Domestic Minimum Top-up Tax Regulations

The Mauritius Revenue Authority has published the Income Tax (Qualified Domestic Minimum Top-up Tax) Regulations 2026, which were originally published in the Government Gazette No. 57 of 8 August 2026. The Regulations were made on 28 July 2026 and are deemed to have come into operation on 1 July 2025.

As previously reported, Mauritius introduced a Qualified Domestic Minimum Top-up Tax (QDMTT) as part of the Finance Act 2025 for in-scope multinational enterprise (MNE) groups, generally cover…