Mauritius Explains New Fair Share Contribution for Companies

The Mauritius Revenue Authority (MRA) issued a Communique dated 31 October 2025 on the new fair share contribution (FSC) for companies that was introduced as part of the Finance Act 2025. As previously reported, the FSC applies in respect of income derived from 1 July 2025 to 30 June 2028 for companies with annual chargeable income above MUR 24 million, with an exclusion for companies holding a Global Business Licence or those exempt from income tax or granted tax holidays, as well as income…