Mauritius Enacts 2025-2026 Budget Measures Including Global Minimum Tax, Alternative Minimum Tax, Fair Share Contribution, and Several Others

The Mauritius Revenue Authority has published the Finance Act 2025, which was assented (enacted) on 8 August 2025. The Act provides for the implementation of measures announced as part of the 2025-2026 Budget. The main tax-related measures include:

• The personal Income tax bands are reduced from eleven to three, effective 1 July 2025:
  • up to MUR 500,000 (first MUR 500,000) - 0%
  • over MUR 500,000 up to MUR 1,000,000 (next MUR 500,000) - 10%
  • over MUR 1,000,000 (remainder) - 20%
• A fair share co…