GloBE Country Guide: Mauritius

Summary

Status	Enacted Law
Law	Finance Act 2025, issued on August 8, 2025
Effective Date	Years of assessment commencing on or after July 1, 2025
IIR	No
UTPR	No
QDMTT	Yes
Filing Deadlines	Standard
Safe Harbours	No

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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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