The upcoming promulgation of the following regulations has been brought to the attention of the Mauritian Cabinet Office held on 21^st October 2022:

• The Income Tax (Amendment of Schedule) Regulations 2022 will provide the additional deduction for a child pursuing tertiary education to be claimed for a maximum period of six years rather than six consecutive years;
• The Income Tax (Amendment No. 2) Regulations 2022 will legislate the below:

       - Update the PAYE formula to reflect the reduction in the tax rate from 15% to 12.5% for individuals earning an                      annual net income between Rs 700,000 and Rs 975,000; and

       - Provide for the information that is currently being requested on a monthly basis by the MRA from employers to                  enable payment of the CSG income allowance of Rs 1,000 to employees earning a gross income of up to                            Rs 50,000.

• The Mauritius Revenue Authority (Alternative Tax Dispute Resolution) (Amendment) Regulations 2022 which will allow the Alternative Tax Dispute Resolution panel to entertain cases where the tax in dispute exceeds Rs 5 million. 

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Should you require more information on the above, please drop us an email at info@mu.Andersen.com or call us on 403-0850.