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ARTICLE · 18 DECEMBER 2025

Mauritius gazettes the Finance Act 2025

The Sovereign Group
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The Finance Act 2025, which provides for a number of important tax changes announced in the Mauritian National Budget by Prime Minister and Minister of Finance Dr Navinchandra Ramgoolam in June, was gazetted on 9 August after receiving Presidential assent.

MauritiusFinance and Banking
Richard Neal
Richard Neal
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The Finance Act 2025, which provides for a number of important tax changes announced in the Mauritian National Budget by Prime Minister and Minister of Finance Dr Navinchandra Ramgoolam in June, was gazetted on 9 August after receiving Presidential assent.

In line with OECD's Global Anti-Base Erosion rules under Pillar Two, the Qualified Domestic Minimum Top-Up-Tax (QDMTT) will apply to all financial years ending after 31 December 2024. Introduced in 2022, it applies only to large multinational enterprises with annual turnover exceeding €750 million.

An Alternative Minimum Tax of 10% applicable on adjusted book profits is introduced for certain sectors including hotels, insurance, real estate, telecoms and financial intermediation. AMT is not applicable to Global Business entities, exempt companies and companies benefitting from a tax holiday, irrespective of whether they have accumulated tax losses or not.

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