Tax Filing Deadlines and Requirements in Mauritius 2025

Staying on top of tax deadlines is crucial for business compliance in Mauritius. Missing deadlines can result in penalties, interest charges, and potential legal issues. This comprehensive guide covers all key tax filing requirements for 2025.

Key Tax Filing Calendar 2025

Corporate Income Tax (CIT)

Financial Year: July 1, 2024 - June 30, 2025

Deadline	Requirement	Who Must File
15th of each month	Advance Payment System (APS)	Companies with prior year tax > Rs 30,000
June 30, 2025	End of financial year	All companies
September 30, 2025	Corporate tax return filing	All companies without extension
December 31, 2025	Extended deadline (with approval)	Companies granted extension

Value Added Tax (VAT)

Period	Filing Deadline	Payment Deadline
Monthly filers	20th of following month	20th of following month
Quarterly filers	20th after quarter end	20th after quarter end
Annual filers	20th after year end	20th after year end

Example: For January 2025 VAT, file and pay by February 20, 2025.

Personal Income Tax (Individual)

Tax Year: January 1 - December 31

Deadline	Requirement	Who Must File
March 31, 2025	Submit income tax return	Self-employed individuals
March 31, 2025	Pay balance of tax due	All taxpayers with outstanding tax
September 30, 2025	File return for employed persons	Salaried employees (optional)

Other Important Deadlines

National Pension Scheme (NPS) Contributions

Monthly: 15th of following month

CSG (Contribution Sociale Généralisée)

Quarterly: 15th after quarter end

National Savings Fund (NSF)

Quarterly: 15th after quarter end

Corporate Income Tax Requirements

Who Must Register?

All companies incorporated in Mauritius must register for corporate tax, including:

Private companies (Ltd)
Public companies (PLC)
Partnerships
Sole proprietorships with turnover > Rs 2 million
Foreign companies with permanent establishment

Tax Rate Structure 2025

Standard rate: 15% on chargeable income
Export enterprises: 3% on export income
Freeport operators: 3% on qualifying income
Global Business License (GBL): 15% (subject to tax credits)

What to Include in Your Return

Income Sources:

Trading profits
Investment income
Rental income
Capital gains (except on securities)
Foreign-source income (for residents)

Allowable Deductions:

Business expenses wholly and exclusively incurred
Depreciation on qualifying assets
Bad debts written off
Employee salaries and benefits
Professional fees (legal, accounting, consulting)
Interest on business loans
Insurance premiums

Non-Deductible Expenses:

Private or domestic expenses
Capital expenditure
Entertaining expenses
Illegal payments
Fines and penalties

Required Documents

Audited financial statements (if turnover > Rs 10 million)
Tax computation showing taxable income
Schedule of fixed assets with depreciation
Bank statements for the financial year
Purchase and sales invoices
Payroll records and PAYE certificates
VAT returns filed during the year
Proof of tax payments (APS, advance payments)

VAT Filing Requirements

Registration Thresholds

Mandatory registration:

Turnover exceeds Rs 6 million in 12 months
Expected to exceed Rs 6 million in next 12 months

Voluntary registration:

Turnover between Rs 2-6 million
Beneficial for businesses with VAT-registered customers

VAT Return Filing Frequency

Monthly: If turnover > Rs 10 million annually

Quarterly: If turnover between Rs 6-10 million

Annual: Small businesses below Rs 6 million (voluntary registration)

What to Report

Output VAT (VAT collected):

Standard rated supplies at 15%
Zero-rated supplies (exports, certain foods)
Exempt supplies (insurance, education, health)

Input VAT (VAT paid):

Purchases for business use
Capital equipment
Business expenses

Net VAT:

If Output > Input: Pay difference to MRA
If Input > Output: Claim refund or carry forward

Common VAT Mistakes to Avoid

Mixing business and personal expenses - Only claim VAT on business purchases
Missing invoice requirements - Ensure all VAT invoices show correct details
Claiming non-qualifying input VAT - Entertainment, private use items
Late filing - Penalties start immediately after deadline
Incorrect tax codes - Use appropriate codes for different supply types

Advance Payment System (APS)

Who Must Make APS Payments?

Companies with prior year tax liability exceeding Rs 30,000 must make monthly advance payments.

Calculation Method

Monthly APS = (Prior Year Tax ÷ 12) × 1.05

Example:

2024 tax paid: Rs 120,000
Monthly APS for 2025: (Rs 120,000 ÷ 12) × 1.05 = Rs 10,500

Payment Schedule

Payments due on the 15th of each month:

July 15, 2024
August 15, 2024
September 15, 2024
... through June 15, 2025

Adjustments

If your current year profit is significantly different:

Higher profit expected: Increase APS to avoid interest on underpayment
Lower profit expected: Apply to MRA to reduce APS payments

Individual Income Tax

Who Must File?

Mandatory filers:

Self-employed individuals
Business owners
Professionals in private practice
Individuals with rental income > Rs 250,000
Individuals with investment income > Rs 100,000

Optional filers:

Salaried employees (to claim additional deductions)
Pensioners with multiple income sources

Tax Rates 2025 (Simplified)

First Rs 390,000: Exempt

Rs 390,001 - Rs 750,000:

10% on amount above Rs 390,000

Above Rs 750,000:

Rs 36,000 + 15% on amount above Rs 750,000

Common Deductions

Income Exemption Scheme (IES): Reduced rates for qualifying businesses
Interest on housing loans: Up to Rs 1,000,000 loan amount
Medical and health insurance: Premiums paid
Contributions to retirement schemes: Approved pension funds
Donation to approved charities: With proper receipts

Penalties for Late Filing

Corporate Tax Penalties

Late filing:

Rs 1,000 for first month
Rs 200 for each subsequent week
Maximum Rs 10,000

Late payment:

5% penalty on unpaid tax
Interest at 0.5% per month on outstanding amount

VAT Penalties

Late filing:

Rs 2,000 fixed penalty
Additional Rs 200 per day (maximum Rs 10,000)

Late payment:

5% penalty on unpaid VAT
Interest at 0.5% per month

Criminal Prosecution

Serious offences can lead to:

Fines up to Rs 500,000
Imprisonment up to 8 years
Both fine and imprisonment

Offences include:

Deliberate tax evasion
False declarations
Failure to keep proper records
Obstructing MRA officers

Filing Methods

Online Filing (e-Services)

Benefits:

File 24/7 from anywhere
Instant confirmation
Automatic calculations
Document upload
Payment tracking

How to Register:

Visit www.mra.mu
Click "e-Services" → "New User Registration"
Provide TAN/BRN and email
Create password
Verify email address
Log in and complete profile

Paper Filing

Still accepted but discouraged:

Submit to nearest MRA office
Keep stamped copy as proof
Allow extra processing time
Higher risk of errors

Record Keeping Requirements

Minimum Retention Period: 7 Years

Must keep:

All invoices (sales and purchases)
Bank statements and check stubs
Receipt books
Cash register tapes
Credit card statements
Payroll records
Tax returns and assessments
Audit reports
Contracts and agreements

Digital records:

Acceptable if properly backed up
Must be readable and accessible
Should include metadata
Regular backups required

Tax Planning Tips

Throughout the Year

Keep accurate records - Use accounting software
Separate business and personal - Maintain separate bank accounts
Save for tax payments - Set aside 15-20% of revenue
Track deductible expenses - Keep all receipts
Review estimated tax quarterly - Adjust APS if needed

Before Year-End (June 30)

Review asset purchases - Maximize depreciation deductions
Clear bad debts - Write off uncollectable amounts
Pre-pay expenses - Rent, insurance if beneficial
Review inventory - Write down obsolete stock
Consult with accountant - Tax planning strategies

After Year-End (July)

Gather documents immediately - Don't wait until deadline
Prepare draft financial statements - Review with accountant
Identify any issues early - Time to correct errors
Schedule audit - If required, book early
File on time - Don't risk penalties

Working with Your Accountant

When to Hire Professional Help

Consider professional assistance if:

Your turnover exceeds Rs 5 million
You have complex transactions
You operate in multiple jurisdictions
You're claiming significant deductions
You've received MRA queries or audits
You're planning major business changes

What to Expect

Monthly services:

Bookkeeping and reconciliation
VAT return preparation
Payroll processing
Financial statements

Quarterly services:

Management accounts
Cash flow forecasting
Tax planning discussions

Annual services:

Corporate tax return preparation
Financial statement audit (if required)
Tax optimization strategies
MRA liaison and representation

Typical Costs

Bookkeeping: Rs 3,000 - Rs 10,000/month
VAT returns: Rs 1,500 - Rs 3,000/return
Corporate tax return: Rs 10,000 - Rs 50,000
Tax planning consultation: Rs 5,000 - Rs 20,000/session

MRA Audit Triggers

What increases audit risk:

Inconsistent reporting - Profits don't match industry norms
Large claimed deductions - Significantly above average
Frequent amendments - Multiple revised returns
Cash-intensive business - Higher scrutiny
Related party transactions - Transfer pricing concerns
Substantial losses - Year after year
Random selection - MRA conducts routine audits

If You're Selected for Audit

Do:

Cooperate fully with MRA officers
Provide requested documents promptly
Seek professional representation
Keep copies of everything submitted
Respond to queries in writing

Don't:

Hide or destroy documents
Provide false information
Miss deadlines for responses
Attempt to bribe officers
Ignore audit findings

Checklist: Tax Compliance 2025

Monthly (Due 15th/20th):

Submit VAT return (if monthly filer)
Pay VAT liability
Make APS payment (if applicable)
Pay NPS contributions
Submit PAYE to MRA

Quarterly (Due 15th after quarter):

Submit VAT return (if quarterly filer)
Pay CSG contributions
Pay NSF contributions
Review profit estimates
Adjust APS if needed

Annually (By June 30):

Close financial year accounts
Prepare financial statements
Schedule audit (if required)
Review tax planning opportunities

By September 30:

File corporate tax return
Pay balance of tax due
Submit audited financials
Claim any tax credits

Resources and Support

Mauritius Revenue Authority (MRA)

Website: www.mra.mu
General enquiries: 207-6000
Email: tecd@mra.mu
e-Services helpdesk: 207-6001

Physical Offices:

Ehram Court, Cnr Mgr. Gonin & Sir Virgil Naz Streets, Port Louis
Regional offices in major towns

Download Tax Forms:

Visit www.mra.mu → Forms & Guides
Available in English and French

Conclusion

Tax compliance in Mauritius requires diligent record-keeping, timely filing, and accurate reporting. By following this guide and working with qualified accountants, you can ensure your business stays compliant while optimizing your tax position.

Key Takeaways:

Mark all deadlines in your calendar - Set reminders 2 weeks before
Keep impeccable records - Digital and physical backups
File on time always - Penalties are not worth the risk
Seek professional help - Accountants save you money in the long run
Plan ahead - Tax planning is year-round, not just filing season

Need help with tax filing and compliance? Connect with experienced tax accountants in Mauritius through our directory.