Corporate Tax
Fiscal Year-End Planning for Mauritian Businesses

May/June year-ends — the tax planning checklist.
Accelerate deductibles
Bring forward maintenance, training and marketing spend to reduce current-year taxable income.
Bad debts
Write off provably-bad receivables before year-end. Documentation is key for MRA acceptance.
Capital allowances
Time capex to claim capital allowances in the year of use. Understand annual vs one-off deductions.
Dividend timing
Declaring dividends before or after year-end can shift shareholder-level tax exposure — model both.
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