Domestic Minimum Top-up tax (DMT tax) Return

• Communique : Domestic Minimum Top-up Tax (DMT Tax) - 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 hereunder.

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 here to download the Excel template for QDMTT return XML generation

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.