On 14 June 2017, the Mauritian Prime Minister Pravind Kumar Jugnauth delivered the 2018-2019 Budget Speech. The main tax-related measures of the Budget are summarized as follows. Individual-Related Measures: The eligibility criteria and conditions for the Negative Income Tax will be relaxed; The individual income tax exemption thresholds will be increased effective 1 July 2018 as follows: Individual with no dependent - MUR 305,000 Individual with one dependent - MUR 415,000 Individual with two dependents - MUR 480,000 Individual with three dependents - MUR 525,000 Individual with four or more dependents - MUR 555,000 Retired/disabled person with no dependent -...