Mauritius Tax Filing Guide 2026

Overview — MRA e-Services Portal

The Mauritius Revenue Authority (MRA) operates a fully digitalised tax administration platform called e-Services. All tax filings, payments, and correspondence are handled through this portal. Taxpayers must register for an MRA account and obtain a Tax Account Number (TAN). The portal supports filing of individual returns (Form 1), corporate returns (Form 2), VAT returns (VAT Form 1), PAYE returns, and other tax forms.

Key Filing Deadlines

The Mauritian tax year runs from 1 July to 30 June. Filing deadlines are:

• Corporate tax return (Form 2): Due by 31 March following the end of the tax year (9 months after year-end)
• Individual tax return (Form 1): Due by 30 September following the end of the tax year (15 months after year-end)
• VAT returns: Monthly or quarterly, due by the 25th of the month following the period
• PAYE returns: Monthly, due by the 10th of the following month
• Withholding tax returns: Monthly, due by the 10th of the following month

Advance Tax Payments (Provisional Tax)

Both individuals and companies are required to make advance payments of tax during the year:

For companies:

• 4 quarterly instalments based on the prior year's tax liability
• Due dates: 30 September, 31 December, 31 March, 30 June
• Each instalment: 25% of the prior year's assessed tax

For individuals (self-employed):

• 3 instalments: 30 November (30%), 31 March (30%), 30 June (40%)
• Based on the prior year's tax liability
• Employees with rental or investment income above MUR 50,000 per year must also pay quarterly instalments

Underpayment of provisional tax (less than 90% of the final liability) attracts a penalty of 10% per annum on the shortfall.

Filing Process — Step by Step

• Step 1: Register for an MRA e-Services account (obtain TAN and password)
• Step 2: Log in to the e-Services portal and select the appropriate return form
• Step 3: Enter income details from all sources (employment, business, rental, investment)
• Step 4: Claim deductions and allowances (personal allowance, CSG, retirement contributions)
• Step 5: Calculate tax due (the system calculates automatically based on entries)
• Step 6: Submit the return and pay any balance due via MRA e-Services (credit card, internet banking, or standing order)
• Step 7: Retain confirmation and supporting documents for 5 years

Penalty Regime

The MRA imposes penalties for non-compliance:

• Late filing: MUR 2,500 per month (or part thereof) for individual returns; MUR 5,000 per month for corporate returns
• Late payment: Interest at 0.5% per month (6% per annum) on the unpaid tax
• Understatement penalty: 10% of the understatement for incorrect returns (25% for deliberate understatement)
• Failure to register: MUR 25,000 for failure to register for VAT or Income Tax
• Non-filing: The MRA may issue a default assessment and impose additional penalties

Record Retention

Taxpayers must retain all records relating to income and expenses for 5 years from the end of the relevant tax year. Records include bank statements, invoices, receipts, contracts, employment letters, and investment statements. The MRA may request supporting documentation during a tax audit or compliance review. Electronic records are acceptable if they are readily accessible.

FAQs

Can I file my tax return manually (paper) or is it mandatory online?

Filing is mandatory through the MRA e-Services portal for all taxpayers. Paper returns are only accepted in exceptional circumstances (e.g., elderly taxpayers without internet access, upon application to the MRA).

What happens if I miss the filing deadline?

A late filing penalty of MUR 2,500 per month applies for individual returns (Form 1) and MUR 5,000 per month for corporate returns (Form 2). Additionally, interest at 0.5% per month applies to any unpaid tax. The MRA may also issue a default assessment if the return is not filed within 6 months of the deadline.

Can I amend a filed return?

Yes, taxpayers can file an amended return within 3 years of the original filing deadline. Amended returns must be submitted through the e-Services portal. If the amendment results in additional tax due, interest and penalties may apply.

Disclaimer

This guide provides general information about Mauritian tax filing requirements for the 2026 tax year. Deadlines and procedures may change. Always consult with a qualified Mauritian tax advisor or the MRA directly for advice specific to your situation. InvestmentKit does not provide tax advice.