The Mauritius Revenue Authority (MRA) is urging taxpayers to submit their annual income returns and pay any taxes due before the deadline of October 15, 2026. The authority has reported that 156,406 declarations had been received as of October 5, but this figure does not reflect the current total. Taxpayers are advised not to wait until the last minute to file their returns and make payments. The MRA recommends using its electronic services to submit returns and make payments.
The deadline of October 15 applies to the year of income ended June 30, 2026, and taxpayers are required to use the MRA's electronic services to submit their returns. The authority has provided various forms for taxpayers depending on their income level and type. For instance, individuals with a net income exceeding Rs 500,000, those who have received remuneration subject to PAYE, or those with income subject to withholding tax are required to submit a return. The MRA has also specified that self-employed individuals must submit a return according to the applicable provisions.
The MRA has warned that late submissions will attract penalties, including a fine of Rs 2,000 per month for electronic submissions, up to a maximum of Rs 20,000. However, this ceiling is reduced to Rs 5,000 for certain categories, such as individuals who do not engage in commercial activities. Late payments may also incur a penalty calculated as a percentage of the tax due. The general rate announced is 2.5%, with a reduced rate of 1% for certain categories of taxpayers. Additionally, interest may be applied according to tax rules.
Taxpayers who are eligible for a refund must provide their bank details to facilitate processing. The MRA has encouraged taxpayers to verify pre-filled information, declared income, and potential deductions before validating their returns. The authority has also provided a service number, 207 6000, for assistance. Taxpayers can file their returns and make payments through the MRA's official portal.
The MRA has emphasized that various forms exist for taxpayers under different regimes, including the standard, simplified, and presumptive regimes. Self-employed individuals must submit a return according to the applicable provisions. The authority has also reminded taxpayers that they must use the electronic services to submit their returns and make payments.
According to the MRA, taxpayers who miss the deadline may face penalties and interest on their tax liabilities. The authority has urged taxpayers to take advantage of its electronic services to avoid delays and potential penalties. The MRA has also encouraged taxpayers to seek assistance if they encounter difficulties in filing their returns or making payments.
With only three days left before the deadline, the MRA is urging taxpayers to take immediate action to file their returns and make payments. The authority has stressed that it is essential to verify information and ensure accuracy before submitting returns. By doing so, taxpayers can avoid potential penalties and interest on their tax liabilities.
Key points
- Taxpayers in Mauritius have until October 15, 2026, to submit their annual income returns and pay any taxes due.
- The Mauritius Revenue Authority has warned that late submissions will attract penalties, including fines and interest on tax liabilities.
- Taxpayers are advised to use the MRA's electronic services to submit returns and make payments to avoid delays and potential penalties.
