Companies in Mauritius must file an annual income tax return, including when they report a loss or have no tax to pay. The general deadline is six months from the end of the month in which the accounting period closes. Any balance due is payable when the return is filed. The standard assessment year runs from 1 July to 30 June. Companies that close their books on a different date may use a qualifying accounting period.
Read Also: Corporate Income Tax (CIT) in Mauritius: Rates, Regulations and Business Obligations
Filing calendar for a 30 June 2026 year-end
| Obligation | Deadline |
|---|---|
| Annual return with tax payable | 29 December 2026 under the standard December rule |
| Payment of the outstanding annual tax | When filing, by 29 December 2026 |
| Annual return showing a loss or no tax payable | 15 January 2027 |
| First advance tax statement and payment for the quarter ending 30 September 2026 | Normally 29 December 2026. A later deadline can apply if the company filed advance statements for the preceding third and fourth quarters. |
The Mauritius Revenue Authority’s online calendar lists December 2025 beside the June 2026 year-end. The December 2026 dates above apply the standard December rule. Confirm the applicable date against the MRA’s year-end filing notice.
How the Advance Payment System works
Under the Mauritius Revenue Authority’s published guidance, companies generally enter the Advance Payment System (APS) if their gross income exceeded MUR 10 million and they had chargeable income in the preceding accounting year. Companies can calculate the instalment using actual chargeable income for the quarter or 25% of the preceding year’s chargeable income. The statement and payment are generally due within three months of quarter-end. Companies subject to Corporate Social Responsibility (CSR) contributions should also account for the applicable quarterly CSR payment. Source: Mauritius Revenue Authority
Late filing, payment and audits
Late filing generally attracts a penalty of MUR 2,000 for each month or part of a month, capped at MUR 20,000. Late payment generally carries a 2.5% penalty, plus interest of 0.25% per month or part of a month on the unpaid tax. During a review, the MRA may examine the pricing of related-party transactions and ask for evidence supporting foreign tax credits.
Frequently asked questions
Where do companies file their Mauritius corporate tax return?
Companies file electronically through the MRA’s corporate tax e-services. The MRA also provides a separate online filing service for APS statements and payments.
How do advance payments affect the annual tax bill?
Report APS payments for the accounting year on the annual return. These payments count towards the final tax liability and reduce the balance payable.
What records help support a foreign tax credit claim?
Keep evidence of the foreign tax paid, such as a withholding certificate or a receipt from the foreign tax authority. Reconcile it to the income and credit reported in the Mauritius return so the figures can be traced during a review.