QDMTT notification deadline extended to 30 November 2025
Background:
The Qualified Domestic Minimum Top-Up Tax (“QDMTT”) is applicable to resident companies that are part of an in-scope multinational enterprise (“MNE”) group. This new tax measure came into effect for accounting periods ending on or after 1 January 2025.
The due date for the filing and payment of tax in respect of the QDMTT return is within 15 months from the end of the MNE group’s fiscal year (i.e. the accounting period for which the ultimate parent entity of the MNE group prepares its consolidated financial statements).
Resident companies must notify the MRA of the designated Mauritius resident person responsible for the filing of the QDMTT return. This notification is due within 6 months from the end of the MNE group’s fiscal year.
However, the notification facility only became available from 29 October 2025. The MRA (through its latest communique) has extended the due date to 30 November 2025 for notifications that are already due.
Need support? Our PwC Mauritius team is here to help you navigate your QDMTT notification and compliance obligations.
