Mauritius Tax Intelligence – Pillar Two QDMTT Guidance Released and Individual Tax Filing Deadline Extended
Executive Summary Mauritius has released comprehensive guidance on the Qualified Domestic Minimum Top-up Tax (QDMTT) under OECD Pillar Two, effective for fiscal years from 31 December 2023, while also extending the individual income tax e-filing deadline to 30 October 2026. Important Updates MRA Publishes QDMTT Guidance for Pillar Two Compliance The Mauritius Revenue Authority (MRA)










