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Mauritius: Tax relief in response to coronavirus (COVID-19)

Mauritius: Tax relief in response to coronavirus

The government on 19 March 2020 announced a two-week “lockdown” because of the coronavirus (COVID -19) pandemic.


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The Mauritius Revenue Authority subsequently announced that taxpayers that are unable to timely submit their tax returns or to timely remit tax payments because of the COVID-19 situation will not be subject to assessments of penalties or interest for late filing or late payments.

In addition, a “double tax deduction” and a 5% tax credit on certain IT system purchases available to employers in an effort to promote employee telecommuting and working from home are available through 30 June 2020.

Companies also may be eligible for certain enhanced tax deductions for plant and machinery acquired during the period 1 March 2020 through 30 June 2020.

Read a March 2020 report [PDF 128 KB] prepared by the KPMG member firm in Mauritius

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