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Mauritius: Corporate, individual tax measures in Finance Bill 2020

Mauritius: Corporate, individual tax measures

The Finance (Miscellaneous Provisions) Bill 2020 has been released for consultation, and the draft legislation includes measures announced in the budget speech on 4 June 2020.


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Once the legislation is approved by parliament and signed by the president, the measures would be enacted.

The bill does not include a proposed corporate tax levy on large companies. Regarding individual income tax, a “solidarity levy” on high-income earners would be capped so that the maximum effective tax rate would be 25%.

Read a July 2020 report [PDF 2.52 MB] prepared by the KPMG member firm in Mauritius 

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