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Mauritius: Tax relief measures included in pending legislation (COVID-19)

Mauritius: Tax relief measures in pending legislation

A bill—the COVID-19 (Miscellaneous Provisions) Bill—scheduled to be introduced in the National Assembly on 13 May 2020, contains measures that are intended to respond to the economic consequences of the coronavirus (COVID-19) pandemic.


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The legislation is pending enactment. The bill may be subject to changes during the parliamentary debates.

The bill includes tax and non-tax measures, such as:

  • For those that received government wage assistance, a COVID-19 levy
  • Extension of the government wage assistance program
  • Deductions for contributions to the COVID-19 solidarity fund
  • A zero rate (0%, instead of 15%) of value added tax for 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 250 KB] prepared by the KPMG member firm in Mauritius 

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