The Mauritius Revenue Authority has published the Finance (Miscellaneous Provisions) Act 2024, which was assented (enacted) on 27 July 2024. The Act provides for the implementation of measures announced as part of the 2024-2025 Budget. The main tax-related measures include:

• The introduction of a Corporate Climate Responsibility (CCR) levy equivalent to 2% of a company's profits, with an exemp…