The MRA issued a communiqué on 28 August 2026 extending the deadline for the submission of returns and payment of the Domestic Minimum Top-up Tax (DMT Tax). This extension applies to multinational enterprise groups subject to the Global Anti-Base Erosion (GloBE) rules under the OECD Pillar Two framework, as implemented in Mauritius through the Finance (Miscellaneous Provisions) Act 2024. The original deadline was 31 August 2026; the new deadline is 30 September 2026.
Key Takeaways
- Extended Compliance Window: Taxpayers now have an additional month to finalize DMT Tax calculations, gather required data from constituent entities, and submit the consolidated return.
- Alignment with International Standards: The extension reflects Mauritius’s commitment to aligning with OECD guidance on transitional safe harbours and administrative ease for the first year of implementation.
- Payment Obligations Unchanged: While the filing deadline is extended, the payment due date for any top-up tax liability remains linked to the original statutory deadline; interest may accrue on late payments.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Original Announcement