Worldwide Locations:
Mauritius
Mauritius
Our newsletters cover a variety of tax and financial topics relevant to both individuals and corporations. Make sure to subscribe to our mailing list to get the latest insights on the tax landscape.
Mauritius has introduced the Qualified Domestic Minimum Top-Up Tax (QDMTT), effective for assessment years starting on or after July 1, 2025. (i.e. for entities with financial years ending January 2025 and onwards). This legislation aligns with the OECD/G20 BEPS Pillar Two framework.
The Finance Bill 2025 introduces major tax changes and policy updates that will shape Mauritius’ fiscal future. Andersen’s experts have broken down what these mean for businesses and individuals from tax implications to strategic insights.
The Revenue Tribunal Act 2025 (“the Act”) which will come into operation on a date to be fixed by Proclamation marks a major reform in the tax dispute resolution framework of Mauritius.
We are pleased to share with you the Andersen Budget Highlights 2025/2026 to equip you to navigate the changing fiscal business landscape presented by the National Budget 2025/2026.
On 14 April 2025, the Supreme Court ruled in favour of the The Director-General Mauritius Revenue Authority (‘’Appellant’’) with regards to the Mauritius Freeport Development Co. Ltd's (‘’First Respondent’’) claim of annual allowances.
The Supreme Court overturns the Assessment Review Committee's (ARC) interpretation on annual allowances—and taxpayers need to rethink their tax planning strategies.
This appeal, brought before the Judicial Committee of the Privy Council, concerns the appellant, Marie Henri Dominique Galea (the “appellant”), and his attempt to claim deductions for financial losses incurred by the Société Agricole de Mont sur Mont (SAMM), a partnership in which he held a 92% stake.
The losses in question were claimed against his other gross income for the tax years 2005/06 and 2006/07.
On 26 March 2025, the Assessment Review Committee (“ARC”) ruled in favour of Holiday Villages Management Services (Mauritius) Ltd (“HVMS”), clarifying employer obligations v/s taxable benefits for expatriate employees.
The ARC overturned the Mauritius Revenue Authority’s (“MRA”) assessment that HVMS had failed to withhold PAYE on two key expenses.
As climate change continues to disrupt economies worldwide, the financial implications are becoming impossible to ignore.
Businesses, investors and regulators increasingly recognise the need for transparent, comparable and standardised climate-related
disclosures to better assess and mitigate any risks.
Executive Summary: The Supreme Court of Mauritius recently issued a critical judgment in Alteo Energy Ltd v Assessment Review Committee & Anor, providing much-needed clarity on the application of the 80% partial exemption on interest income under the Income Tax Act 1995 (ITA) and Regulation 23D(2) of the Income Tax Regulations 1996 (IT Regulations). This case is particularly significant for businesses seeking to optimise their tax positions while ensuring compliance with the substance requirements prescribed by the ITA.
Do you understand the distinctions between capital contributions and advance against equity (also known as share application monies) for accurate financial reporting and investor transparency?
This article explores these concepts and their impact on the equity section of a balance sheet.
