Tax filing obligations depend on your income, business structure and the applicable year of assessment. Deadlines, return types, filing thresholds and penalties can change. Use the Mauritius Revenue Authority's (MRA) current e-filing portal and due-date guidance to determine what applies to you.
A practical preparation checklist
- Keep separate, complete records of business income and expenses.
- Reconcile bank statements, invoices and receipts before preparing a return.
- Check the current MRA return criteria and deadline for the relevant year of assessment.
- Review whether provisional tax or other returns apply to your circumstances.
- Ask a qualified tax professional or the MRA when your situation is unclear.
Do not use a previous year’s deadline or tax-rate summary as current advice. The MRA portal publishes the filing requirements and notices for the active assessment year. This guide is general information and is not tax advice.