Mauritius: Enacted legislation includes tax relief, also a tax levy (COVID-19)

Mauritius: Enacted legislation includes tax relief

Legislation that includes tax measures in response to the coronavirus (COVID-19) pandemic has been enacted.


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The COVID-19 (Miscellaneous Provisions) Bill was passed by Parliament on 15 May 2020, and signed by the president on 16 May 2020.

Among the measures in the enacted legislation is a “COVID-19 levy” that will be imposed on companies, individuals and resident societies that received government wage assistance. Calculation of the COVID-19 levy generally is limited to the lower of the amount of financial support received or 15% of the employer’s tax adjusted income, and the COVID-19 levy will be payable over a two-year period.

Other provisions (as reflected in the draft version of the bill—read TaxNewsFlash) reflect:

  • Deductions for contributions to the COVID-19 solidarity fund
  • A zero rate (0%), instead of 15%, for value added tax (VAT) on certain medical supplies
  • An extension of time to pay taxes, to 25 June 2020
  • Extensions of time to resolve tax disputes

Read a May 2020 report [PDF 924 KB] prepared by the KPMG member firm in Mauritius

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