By Shya Nahullah, Manager, Tax, Mauritius
Mauritius is entering a new era of transfer pricing compliance. With the Finance Act 2025 introducing a formal obligation to maintain transfer pricing documentation, businesses operating with related-party transactions need to act now.
In a recent webinar, our team explored the evolution of transfer pricing in Mauritius, the key elements of the emerging legislative framework, and the practical challenges businesses can expect as the regulation is rolled out. While the arm’s length principle has long been embedded in Section 75 of the Income Tax Act 1995, the new requirements mark a significant shift towards greater structure and accountability.
A central theme of the discussion was the critical importance of robust, defensible documentation – key to managing tax risk and demonstrating compliance.
You can watch a recording of our transfer pricing webinar below:
Publication of the transfer pricing regulation is expected later in 2026. We encourage businesses to proactively review their related-party arrangements.
For questions or assistance with your transfer pricing documentation, please contact our team today.
