The Mauritius Revenue Authority issued a communique on 24 April 2026 announcing an extension of the Domestic Minimum Top-up Tax (DMT tax) return and payment deadline to 30 June 2026, where the standard deadline would otherwise fall between 1 April to 29 June 2026.
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Domestic Minimum Top-up Tax (DMT tax)
Submission of returns and payment of DMT tax
The DMT tax is applicable as from the year of assessment commencing on 01 July 2025 and applies to a resident company forming part of an i…