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COVID-19 Bill: Key Tax and Non-Tax measures

COVID-19 Bill: Key Tax and Non-Tax measures

Summary of key tax and non-tax measures of the COVID-19 (Miscellaneous Provisions) Bill.


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On Saturday 9 May 2020, the COVID-19 (Miscellaneous Provisions) Bill (the “Bill”) was released for consultation. The Bill will be introduced in the National Assembly on Wednesday 13 May 2020. The draft legislation contains measures including a number of amendments in legislations to cater for and mitigate the impact of COVID-19 in Mauritius, as well as to restore the economy.

Once approved by Parliament and the President of Mauritius, the legislation will come into force. This alert covers the key tax and non-tax measures contained in the Bill. Note, however, that the Bill may be subject to changes following parliamentary debates.

Download our Alert on the key Tax and Non-tax measures of the COVID-19 (Miscellaneous Provisions) Bill below.


This document is a summary of selected tax and non-tax components of the COVID-19 (Miscellaneous Provisions) Bill (the “Bill”) and is for information purposes only. The content herein is not a substitute for the official contents of the whole Bill. This document does not purport to address and interpret all amendments proposed to be brought by the Bill. The contents of this document may also need to be reviewed in the event that the Bill is amended prior to its enactment. Accordingly, this document should be read in conjunction with the Bill in its entirety as published by the Government of Mauritius.

(Update - 18 May 2020) The COVID-19 Bill has been voted with amendments

Click here to download our latest Alert on the COVID-19 (Miscellaneous Provisions) Act to get a summary of the main Tax and Regulatory changes brought to the Bill.

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