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…