| Status | Enacted Law |
| Law | Finance Act 2026 (Act 14 of 2026), sections 7(f)–(g), amends the month-end filing reference and reduces the late-payment penalty to 2.5%. 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. In its communiqué dated 22 September 2026, the MRA confirms that Mauritius obtained transitional qualified status for its DMT Tax on 10 September 2026. The status applies from the year of assessment commencing on 1 July 2025 and lasts until the OECD completes a full legislative review. This confirmation does not itself establish QDMTT Safe Harbour eligibility for a particular group. |
| Filing Deadlines | 15 months from the end of the month in which the fiscal year ends; payment is due at the same time (Income Tax Act, section 50W(3), as amended by Finance Act 2026, section 7(f)). Specific transitional relief must be checked separately. |
| Safe Harbours | Yes |
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