Domestic Minimum Top-up tax (DMT tax) Return

Communique 

• Transitional Qualified Status (22.09.26)

• Extension of Deadline for Submission of Returns and Payment of DMT Tax (28.08.26)

• Deadline for Submission of Returns and Payment of DMT Tax (18.08.26)

Following enactment of the DMT tax provisions under sub-part AF of Part IV of the Income Tax Act, the DMT tax is applicable for fiscal years ending on or after 1 January 2025, that is, the year of assessment commencing on 01 July 2025, and every subsequent year of assessment.

Every resident company forming part of an in-scope multinational enterprise (MNE) group having consolidated annual revenue of €750M is required to designate a person resident in Mauritius to file the DMT tax return.

The designated person is required to file the DMT tax return not later than 15 months from the end of the fiscal year and at the same time pay any tax payable in accordance with the DMT tax return.

Where,

1. no designation has been made;

2. the designated person is no longer a member of the multinational enterprise group; or

3. the designated person fails to comply with the obligation to file the DMT tax return,

every in-scope company shall be required to file the DMT tax return.

The DMT tax return will be prefilled from information provided in the notification made by each in-scope company.

General information for Electronic Filing of DMT Tax Return

• The filing is to be done through the MRA e-services

• To login to the MRA e-services you should use the password that has been communicated to you.

 Click here to file your DMT Tax Return

 Click Here to File your DMT Tax Return via the Taxpayer Portal

e-Filing Service Centre

 e-Filing Service Centres – Click here to file DMT Tax Return on behalf of a taxpayer

Taxpayers are encouraged to generate the QDMTT XML file directly from their IT systems. However, given the short turnaround time and tight deadline, note that an Excel template file, which can generate the QDMTT XML file, is available for download after logging into the platform.

The Excel file may then be filled in by the taxpayer before being used to automatically generate the QDMTT XML file which can ultimately be uploaded during the QDMTT return filing.

Click on the links below to obtain the following documents:

• Guidance Notes

• General Guide to generate the DMT Tax XML using the excel template

• XML Technical specifications of DMT Tax Return

• DMT Tax XML Schema Definition (XSD)

• Schema Definition for countries (XSD)

Amendments to a DMT tax return

A designated person may amend a DMT tax return previously submitted in respect of an MNE group. The amended DMT tax return shall not be submitted after 2 years from the end of the year of assessment to which the DMT tax return relates.

In case payment has not been effected on submission of return you may:

 Click here for e-Payment

Penalties and interest

Where a designated person fails to pay the amount of DMT tax on or before the last day on which it is payable, he shall be liable to pay to the Director-General, in addition to the tax, a penalty of 5 per cent of the amount of the tax remaining unpaid.

Interest shall be applicable at the rate of 0.25 per cent per month or part of the month during which the DMT tax remains unpaid.

Mode of Payment

Direct Debit

In order to enable you to effect payment of taxes electronically, you need to fill in a PLACH Direct Debit Mandate Form which can be downloaded from the MRA website.

The PLACH Direct Debit Mandate Form should be duly signed and should reach the MRA office at latest within 15 days prior to due date for payment of the tax.

PLACH Direct Debit Mandate is applicable only when effecting payment in MUR.

Support Services

For further information, you may contact us via email This email address is being protected from spambots. You need JavaScript enabled to view it. or phone MRA Help Desk on 207 6000.

e-Filing Service Centre

The Mauritius Revenue Authority (MRA) has made available facilities for approved service centres to file tax returns electronically on behalf of taxpayers.

1. Statement of Procedure (link-annex1)

2. Application Form

3. Approved eFiling Service Centres

4. Approved e-Filing Service Centres - Click Here to File on Behalf of a Taxpayer

Registration of Tax Agents

Following the proclamation of Part IIIA of the MRA Act, as from 30 June 2026, every eligible person is required to register as a tax agent or a nominee of a registered tax agent with the Mauritius Revenue Authority for the purpose of -

1. preparing or submitting a tax return or statement required to be submitted under a revenue law on behalf of any person;

2. representing any person before the Authority;

3. representing any person before the ATDR Panel;

4. representing any person before the Revenue Tribunal.

 Click here to register as a tax agent

 Click here to register as a nominee of a registered tax agent

• Communique (01.07.26)

• Guide on Registration of Tax Agents

• FAQs on Registration of Tax Agents

Eligibility criteria to register as a Tax Agent

The eligibility criteria for registration as a tax agent are –

1. In the case of an individual, he is -

   1. a citizen of Mauritius; and

   2. a member of the Mauritius Institute of Professional Accountants (MIPA); or

   3. a law practitioner; or

   4. a person who has at least 3 years’ experience in dealing in accounting or tax matters in the employment of a person who is a member of the MIPA; or

   5. a person holding a degree in the field of taxation, accountancy, economics, business management or any other related field acceptable to the MRA.

2. in the case of an entity, it should be registered with MIPA as a member firm.

Procedures for Registration

1. An eligible individual or corporate entity is required to submit a one-time registration.

2. For registration being made by an individual, the person is required to use his Tax Account Number (TAN) / Business Registration Number (BRN) or National Identity Card (NIC) Number as username. The password is the same as that applicable for tax purposes.

3. For registration being made by an entity, the applicant is required to use its TAN or BRN as username. The password is the same as that applicable for tax purposes.

4. For registration or deregistration of a nominee, the registered entity is required to use its TAN or BRN as username and the password is the same as that applicable for tax purposes and proceed with the registration or deregistration of its nominees.

5. Following the successful registration process, eligible applicants are formally registered as tax agents where a unique Tax Agent Registration Number (TARN) will be provided at time of registration.

6. Where the applicant is other than a MIPA member or law practitioner, his application will be subject to review by a committee which will either approve or reject the application. The applicant will be duly notified of the outcome. The applicant may be required to produce the required original documents.

7. The committee shall also determine whether to suspend or cancel the registration of a tax agent or a nominee of a tax agent.

Nominees of Tax Agents

An entity registered as Tax Agent may authorise its employees to act on its behalf and is required to register these employees as its nominees. The necessary facility to register a nominee will be available on the MRA website. The employee should be a MIPA member or a law practitioner or hold a degree in the field of taxation, accountancy, economics, business management or any other related field acceptable to the MRA.

Transitional Arrangement

To ensure a smooth transition to the new arrangements, a transitional period of up to 31 December 2026 will be applied. Tax representatives currently authorised to prepare or submit tax returns on behalf of taxpayers or to represent a taxpayer before the MRA; ATDR panel or Revenue Tribunal may continue to do so up to 31 December 2026.

Members of MIPA and law practitioners are deemed to be registered Tax Agents. Those who wish to act as Tax Agents are required to register with the MRA and a TARN will be allocated.

Obligations of Tax Agents

1. A registered tax agent must secure a formal Letter of Authorisation from each client before acting on their behalf. This document must explicitly state that the client empowers the tax agent (or their designated nominees) to manage all relevant tax affairs, specifically including:

   1. Preparing and filing tax returns or statements required under prevailing revenue laws in a timely and accurate manner;

   2. Representing the clients as and when required whenever their services are solicited.

2. For transparency purposes, tax agents are requested to have a formal agreement disclosing the scope of services, responsibilities and agreed fees between both parties.

3. For all services rendered, the tax agent must issue an official receipt. This serves as a record of transaction and supports audit and compliance requirements for both the agent and the taxpayer.

4. In case the tax agent is no longer representing a particular client, he must notify the Director General promptly. Notifications must be submitted by way of an official letter or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it..

5. Upon non-compliance, MRA may cancel the registration of a tax agent.

Validity and Renewal

Registration of tax agents is valid for five (5) years and renewable upon submission of updated credentials or records as per Section 17D(5) of the MRA Act.

Deregistration

If a tax agent intends to deregister, he must notify the MRA Director General promptly. Notifications must be submitted by way of an official letter or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it..

General information before making an application:

• Individual/corporate entity is recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

• Kindly note that it is the individual/corporate entity’s responsibility to make a correct and complete application.

• Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.

• On successful submission of the application an acknowledgement message will be displayed on your screen followed by a confirmation email on the email address provided together with the TARN.

Support services

Individuals/corporate entities who are not able to register are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist them.

VAT on Digital or Electronic Services from Foreign Suppliers

Introduction

The Value Added Tax Act has been amended to include a new Section 14A. This new provision extends the scope of Value Added Tax (VAT) to cover the supply of digital and/or electronic services provided by foreign suppliers to persons located in Mauritius.

The application of this new VAT regime will commence as from 1 January 2026 and from that date onward, qualifying digital and electronic services supplied from outside Mauritius to a person in Mauritius will be subject to VAT at 15%.

Role of the Mauritius Revenue Authority (MRA)

The MRA is the body responsible for overseeing the administration, registration and  collection of VAT in respect of foreign suppliers of digital and/or electronic services.

Mandatory VAT Registration for Foreign Digital Service Providers

Foreign suppliers that provide digital or electronic services to customers in Mauritius are required to compulsorily register for VAT with the MRA, irrespective of the amount of turnover. Once registered, these foreign suppliers must comply with the VAT obligations set out under Mauritian law.

A foreign supplier is any person who has no permanent establishment in Mauritius or has his place of abode outside Mauritius.

Tax Representative

A foreign supplier must appoint a tax representative with a permanent establishment in Mauritius where the turnover of taxable supplies in Mauritius exceeds or is likely to exceed Rs 3 million or its equivalent in foreign currency.

Registration

To facilitate the registration process, the MRA has developed the facility for a simplified VAT Registration system.

To access the system, applicants will have to send to the MRA the following information and particulars by email on This email address is being protected from spambots. You need JavaScript enabled to view it.:

• Name of the entity;

• Confirmation that the company is a foreign supplier of digital or electronic services in Mauritius;

• In case of company - Certificate of registration, or any other document confirming the registration of the company, from the country in which the company is registered;

• Correspondence address;

• Phone number;

• Email address, and

• The name, telephone number and address of the agent of the company, if any, in Mauritius.

Upon receipt of these information, a username (The TAN) will be created and communicated to the foreign supplier.

The following VAT registration options are available for a foreign supplier:

• Foreign suppliers having a tax representative

  Where tax representative is an approved E-Filing Service Centre registered with the MRA, VAT registration can be made directly by the tax representative.

   Click here to Register on behalf of a foreign supplier (e-Filing Service Centre)

• Foreign suppliers with no tax representative

  A password will have to be generated using the 'Password Reset Facility' to proceed with registration on VAT portal.

  Click here to Register

Charging, Collection and Reporting of VAT

Following registration, foreign suppliers are required to:

• Charge VAT on the supply of qualifying digital and/or electronic services made to persons in Mauritius;

• Collect the VAT from customers in Mauritius at the applicable rate;

• Account for the VAT collected by submitting VAT returns and pay to the MRA on a monthly or quarterly basis, as may be applicable under the VAT Act.

• Submit a list of taxable supplies made to any person in Mauritius at time of submitting the VAT return in such manner and form as determined.

With regard to Quarter VAT filing, below are the taxable periods that cover each quarter for a VAT return:

• Quarter ended 31 March: From 1 January to 31 March

• Quarter ended 30 June: From 1 April to 30 June

• Quarter ended 30 September: From 1 July to 30 September

• Quarter ended 31 December: From 1 October to 31 December

All VAT returns must be submitted electronically through the systems made available by the MRA.

Submission of VAT Return

VAT Filing Portal

 Click here to submit VAT Return

 Click here to submit VAT Return on behalf of a foreign supplier (e-Filing Service Centre)

Additional Information

• VAT Guide

• Notes to VAT Return

Specifications/ Format for List of Taxable Supplies

• Specifications / Format for List of Taxable Supplies

• CSV Template

• Excel Template

Payment and Currency of VAT Remittance

The VAT charged or collected by foreign suppliers must be remitted electronically to the MRA in accordance with the information declared in the VAT returns and after the end of every taxable period, within twenty days or such other time as may be prescribed.

To facilitate compliance by foreign suppliers, the MRA allows VAT payments to be made in several approved foreign currencies, namely:

Electronic Facilities and Compliance Platform

The MRA has made available dedicated online facilities to enable foreign suppliers to comply with their VAT obligations efficiently. These facilities include:

• Online VAT registration

• Online VAT registration through an approved E-Filing Service Centre

• Electronic submission of VAT returns

• Electronic payment of VAT due

• A Guide to assist foreign suppliers of digital and electronic services

A dedicated unit is also available regarding registration process or any other related assistance. Economic operators may also send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. or contact MRA on + 230 207 6000 during office hours from MUT 08:45 to 16:30.