On 11 June 2021, the Mauritius Minister of Finance, Economic Planning, and Development, Renganaden Padayachy, delivered the 2021-2022 Budget Speech in parliament. Some of the main tax-related measures of the Budget are summarized as follows: Individuals and enterprises contributing to the COVID-19 Vaccination Programme Fund will be allowed to deduct the amount contributed from their taxable income at the time of submission of their income tax return, with individuals further allowed to carry forward any unrelieved deduction in an income year for a maximum period of two successive income years; Manufacturing companies will be entitled to a double tax deduction...