The Mauritius Ministry of Finance, Economic Planning, and Development has published the Finance (Miscellaneous Provisions) Act 2022, which was assented (enacted) on 2 August 2022. The Act provides for the implementation of measures announced as part of the 2022-2023 Budget. Some of the main tax-related measures of the Act are summarized as follows. The annual individual income tax brackets/rates are amended as follows, including a new rate of 12.5% with effect from 1 July 2022: up to MUR 700,000 - 10% over MUR 700,000 up to MUR 975,000 - 12.5% over MUR 975,000 - 15%, plus the solidarity levy if...