The Mauritius Revenue Authority (MRA) has opened the electronic filing system for the 2026-2027 assessment year. Taxpayers, including employees, self-employed individuals, and concerned taxpayers, are required to verify their pre-filled forms. With two weeks remaining, taxpayers must submit their electronic income returns and pay any due tax by October 15, 2026, for the year ended June 30, 2026.
The standard IT01 declaration applies to individuals with a net income exceeding Rs 500,000, those with gross business income over Rs 2 million, employees with Pay As You Earn (PAYE) deductions, individuals with income subject to Tax Deduction at Source, and those with taxable income. Self-employed individuals must submit a declaration, but the type of form depends on their income and activities.
Self-employed individuals meeting specific MRA criteria can opt for the presumptive regime, including those with gross income not exceeding Rs 10 million, limits on other sources, and admissible activities such as agriculture, manufacturing, retail, or wholesale trade. A simplified declaration is available for self-employed individuals with gross income below Rs 2 million and net income under Rs 500,000.
Taxpayers are advised to verify their pre-filled forms, which serve as an aid but do not constitute validation by the MRA. Taxpayers remain responsible for the accuracy and completeness of their declarations, ensuring that all income, PAYE, Tax Deduction at Source, dependents, deductions, interest, pensions, and bank coordinates are correct before submission.
No documents are typically attached to electronic declarations, but supporting documents must be retained. To facilitate faster refunds, the MRA recommends providing bank account details. Payment options include direct debit, and card payments are available for tax dues not exceeding Rs 25,000.
Late filing and payment can result in significant penalties. A late filing penalty of Rs 2,000 per month, up to Rs 20,000, applies, with a Rs 5,000 cap for small businesses or individuals without business activities. Late payment also incurs penalties and interest. Taxpayers facing difficulties can contact the MRA at 207 6000, Monday to Friday, 8:45 a.m. to 4:00 p.m.
The MRA emphasizes the importance of timely submission and payment to avoid penalties. Taxpayers are encouraged to take advantage of the electronic filing system and available payment options. Those with queries or concerns can reach out to the MRA during office hours for assistance.
Key points
- The deadline for filing income tax returns in Mauritius is October 15, 2026.
- Self-employed individuals with gross income below Rs 2 million and net income under Rs 500,000 can use a simplified declaration.
- Late filing and payment can result in penalties of up to Rs 20,000 and interest.
