Tax and Legal Alert
QDMTT – Effective dates and notification deadlines
The Qualified Domestic Minimum Top-Up Tax (QDMTT) is applicable to Mauritius resident entities forming part of an in-scope multinational enterprise (MNE) group as from the year of assessment commencing 1 July 2025.
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The Mauritius Revenue Authority (MRA) has issued a communique to clarify that QDMTT will apply to resident companies forming part of an in-scope MNE group with a fiscal year ending on or after 1 January 2025. Fiscal year refers to an accounting period for which the ultimate parent entity of the MNE group prepares its consolidated financial statements.
