The Finance (Miscellaneous Provisions) Act 2021 was gazetted on 5 August 2021, and it brings into force a number of amendments to the legislation in Mauritius.


10 January 22

BLC Robert and Axis have put together a series of publications on the Finance Act 2021, setting out the key amendments made to the key sectors below:

Part 1 – Taxation

The Income Tax Act, the Land (Duties and Taxes) Act, the Mauritius Revenue Authority Act and the Value Added Tax Act.

Part 2 – Employment

The Workers’ Rights Act 2019, Non-Citizens (Employment Restriction) Act, and Private Pension Schemes Act.

Part 3 – Business Vehicles

The Business Registration Act, Companies Act, Foundations Act, Freeport Act, Immigration Act, Limited Liability, Partnerships Act, Limited Partnerships Act and Protected Cell Companies Act.

Part 4 – Regulatory and Compliance

The “Regulatory and Compliance” sector, highlighting the key amendments made to the Bank of Mauritius Act, Banking Act, Economic Development Board Act, Financial Intelligence and Anti-Money Laundering Act, Financial Reporting Act, Financial Services Act, Information and Communication Technologies Act, Insurance Act, Interpretation and General Clauses Act, Local Government Act, Merchant Shipping Act, Prevention of Corruption Act, Prevention of Terrorism Act and United Nations (Financial Prohibitions, Arms Embargo and Travel Ban) Sanctions Act 2019.

Part 5 – Property Law

The Asset Recovery Act, Borrower Protection Act, Landlord and Tenant Act, Non-Citizens (Property Restriction) Act, Real Estate Agent Authority Act 2020, Registration Duty Act and State Lands Act.