Mauritius

The Mauritius Revenue Authority’s Customs Department published a notice on 9 September 2026 inviting public tenders for the sale of abandoned and unclaimed goods currently held in customs warehouses across the island, under Quotation No. Quo202609. This exercise is conducted pursuant to Section 94 of the Customs Act 1988 and the Customs (Sale of Goods) […]

On 2 September 2026, the Mauritius Revenue Authority (MRA) issued a communiqué announcing the imposition of excise duty on plastic bottles containing goods. This measure aligns with the government’s environmental policy to reduce plastic waste and generate revenue. The duty applies to all plastic bottles used for packaging beverages, cosmetics, pharmaceuticals, and other consumable products,

On 28 August 2026, the Mauritius Revenue Authority (MRA) officially launched the e-filing season for Individual Income Tax Returns for the 2026 tax year. The communiqué outlines the mandatory electronic submission process via the MRA’s online portal, emphasizing compliance deadlines and the legal basis under the Income Tax Act. Taxpayers are reminded of the requirement

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

On 28 August 2026, the Mauritius Revenue Authority (MRA) issued a communiqué announcing revised processing fees for parcels, packets, and bona fide trade samples imported by post or courier that are not merchandise for sale. This update falls under the Customs Tariff Act and the Postal Import Regulations, aiming to streamline the clearance of low-value

The MRA hosted the 23rd WCO RILO ESA National Contact Points Meeting on 27 August 2026 in Port Louis. The event brought together customs administrations from the Eastern and Southern Africa region to enhance intelligence sharing, combat cross-border fraud, and implement the World Customs Organization’s (WCO) data analytics tools for risk management. Key Takeaways Regional

In response to the OECD/G20 Inclusive Framework’s Pillar Two framework, Mauritius has taken decisive steps to align its domestic tax architecture with the global minimum tax standard, thereby addressing Base Erosion and Profit Shifting (BEPS) concerns that have long challenged multinational tax planning strategies. The Domestic Minimum Top-up Tax (DMT Tax), as detailed in the

On 11 August 2026, the MRA reminded employers of their obligation to submit the Return of Employees (ROE) and the Annual Tax Deduction at Source (TDS) Statement for the income year 2025-2026. This requirement falls under the PAYE (Pay As You Earn) system governed by the Income Tax Act. Employers must report total emoluments, tax

In furtherance of Mauritius’ commitment to international anti-money laundering (AML) standards and the Financial Action Task Force (FATF) recommendations, the Mauritius Revenue Authority has issued guidance targeting the practice of cash payments by economic operators, as reflected in the French-language communiqué dated 6 August 2026. This guidance underscores the government’s resolve to curtail the use

Complementing the French-language guidance released concurrently, the Mauritius Revenue Authority published an English-language communiqué on 6 August 2026 reiterating and clarifying the obligations of economic operators concerning cash payments within the domestic economy. This English-release serves as the authoritative version for the broader business community, ensuring that stakeholders across all linguistic profiles receive consistent messaging