Mauritius Finance Act 2025: Key Highlights for Global Business
The Mauritius Finance Act 2025, officially assented on 8 August 2025, introduces a series of reforms shaping the fiscal, regulatory, and investment landscape of Mauritius. These changes impact both corporates and individuals—particularly non-citizens investing, relocating, or operating through Mauritius.
Key Highlights
- Corporate Taxation: Introduction of the Fair Share Contribution (FSC), adoption of the Qualified Domestic Minimum Top-Up Tax (QDMTT), and the Alternative Minimum Tax (AMT). Exporters continue to benefit from a 5% effective tax rate.
- Partial Exemptions: Extended to Virtual Asset Service Providers (VASPs), maintaining Mauritius’ competitive edge in financial innovation.
- Individual Taxation: A simplified progressive tax bracket, plus a Fair Share Contribution for high-net-worth individuals.
- Property & Residency Rules: Tighter regulations on non-citizen property acquisition, revised occupation and residence permits, and new pathways for permanent residence.
- Regulatory Updates: Stricter requirements on beneficial ownership declarations and streamlined compliance procedures.
At GWMS Ltd, we believe these reforms reflect Mauritius’ commitment to remaining an attractive, transparent, and forward-looking International Financial Centre (IFC). However, they also mean that investors and non-citizens must reassess existing structures to ensure tax efficiency, compliance, and alignment with long-term goals.
Read our detailed overview of the Mauritius Finance Act 2025 here
For tailored advice on how these reforms may affect your business or personal structures, contact our experts at GWMS Ltd today.
