On 15 May 2020, the COVID-19 (Miscellaneous Provisions) Act,
2020 (the "COVID-19 Act") was adopted by
Mauritian Parliament. This legislation notably amends the revenue
laws in Mauritius to help both individuals and companies through
the economic disruption caused by the COVID-19 pandemic. The major
tax measures which have been brought into force by the COVID-19 Act
are as follows:
COVID-19 Levy
Government has introduced a new COVID-19 Levy applicable for the
years of assessment commencing on 1 July 2020, 1 July 2021 or 1
July 2022 for employers (individuals, sociétés and
companies) who have benefited from the Government Wage Assistance
Scheme (the "WAS"). The precise year of
assessment that may be applicable to each company will depend on
the accounting period applied by that company. The levy will be
payable to the Mauritius Revenue Authority (the
"MRA") and will only apply to employers
who are liable to pay tax in the specified years of assessment.
