Mauritius Issues Communique for QDMTT Notifications

A Communique of October 29, 2025 issued by the MRA provides further information on the application of the QDMTT in Mauritius and the QDMTT notification requirement.

QDMTT Application

The Finance Act 2025, enacted on August 8, 2025, introduces a new Sub-Part AF to the Income Tax Act to include a domestic minimum top-up tax (intended to be a QDMTT) for years of assessment commencing on or after July 1, 2025. The Communique of October 29, 2025 clarifies that the QDMTT applies to a resident company forming part of an in-scope multinational enterprise group (MNE) with a fiscal year ending on or after January 1, 2025.

QDMTT Notification

Section 50W(1) of the law provides that in-scope constituent entities are required to notify to the tax authority the designated person resident in Mauritius responsible for filing the QDMTT tax return. This must be provided within 6 months from the end of the MNE group’s fiscal year. The October 2025 Communique provides that the deadlines for notifications that are already due, have been extended to November 30, 2025.

It is also announced that the online QDMTT Notification system is now available. 

The Notification is made online and a username and password is required. This is either via Taxpayer Login or the e-filing centre.