In a press release, the Mauritius Revenue Authority (MRA) has informed in-scope multinational enterprise (MNE) groups of a deadline extension for submission of DMT Tax returns pending the promulgation of the Income Tax (Qualified Domestic Minimum Top-up Tax) Regulations 2026.
The MRA informs all stakeholders that regulations were proclaimed on August 8, 2026. In line with this development, MNE Groups whose fiscal year ends January 1, 2025 to May 31, 2025 will have to submit their DMT Tax return on or before September 7, 2026 and, at the same time, pay any tax payable in accordance with that return.
MNE groups whose fiscal year ending after May 31, 2025 are required to submit their DMT Tax return not later than 15 months from the end of that fiscal year and, at the same time, file payable tax in accordance with that return. Penalties and interest will not apply where the DMT Tax returns are submitted, and payment of tax is effected on or before the due date specified above.
The electronic facility for submission of DMT Tax return and payment of DMT Tax is available on the MRA’s website: www.mra.mu. For more information, it is requested to phone the helpdesk at 207 6000 during working hours.
