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) has issued a detailed eBooklet operationalising the Qualified Domestic Minimum Top-up Tax (QDMTT) regime introduced by the Finance (Miscellaneous Provisions) Act 2024. The guide applies to multinational enterprise (MNE) groups with consolidated revenues exceeding EUR 750 million and covers fiscal years commencing on or after 31 December 2023. It outlines the step‑by‑step computation of GloBE income, the Substance‑Based Income Exclusion (SBIE), the 15% minimum effective tax rate, and the Transitional Qualified Status (TQS) safe harbour for years beginning before 31 December 2026. The guidance clarifies the interaction with Mauritius’ Global Business Licence (GBL) regime, confirms that GBL entities are subject to QDMTT unless they qualify as Excluded Entities, and details the election mechanism for Qualified Refundable Tax Credits (QRTC). Compliance requires electronic filing of the QDMTT return and GloBE Information Return (GIR) within 15 months of the fiscal year‑end, with payment due on the same date. Late filing penalties of MUR 50,000 per month (capped at MUR 500,000) and 1% monthly interest on late payment apply. The MRA has also announced a dedicated helpdesk and workshops in Q1 2027 for the inaugural filing cycle.
Sources: MRA QDMTT Guide
Secondary Regulatory & Regional Updates
- Individual Income Tax E‑Filing Deadline Extended: The MRA extended the 2026 filing and payment deadline for individual income tax returns from 15 October to 30 October 2026. The extension applies to all resident and non‑resident individuals with Mauritian‑source income, covering PAYE employees, self‑employed persons, landlords, and retirees. E‑filing via the MRA portal remains mandatory; late filing after 30 October incurs a 5% penalty plus 1% per month, with interest at 1% per month accruing from 16 October 2026. MRA Communiqué | MRA Reminder 20 Oct | MRA Final Reminder 31 Oct
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.