Mauritius

Transfer Pricing in Mauritius

Mauritius transfer pricing for the 2026/27 income year. Covers the arm's length test in section 75 of the Income Tax Act, who it reaches, connected persons, the Director-General's power to reset net income, record keeping, country-by-country reporting for groups with EUR 750 million revenue, and how it sits with the domestic minimum top-up tax. Use for related-party pricing, intra-group charges, management fees, or loans with a Mauritius company, and for CbCR questions.