GloBE Country Guide: Mauritius

Summary

Status	Enacted Law
Law	Finance Act 2025, issued on August 8, 2025 The Income Tax (Qualified Domestic Minimum Top-up Tax) Regulations 2026 were made on 28 July 2026, published in the Government Gazette on 8 August 2026 and are deemed to have been in operation from 1 July 2025.
Effective Date	Years of assessment commencing on or after July 1, 2025 (fiscal years ending on or after January 1, 2025)
IIR	No
UTPR	No
QDMTT	Yes
Filing Deadlines	Standard
Safe Harbours	Yes

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

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