Who must file
Companies, non-resident sociétés, cells of a protected cell company, foundations, trusts and trustees of unit trust schemes all file an annual return whether or not they owe tax. A company escapes only by filing a declaration that it is not in operation, within 3 months of the end of its accounting year. Individuals file if, in the income year, they had chargeable income, or net income over Rs 500,000, or gross business income over Rs 2 million, or emoluments from which PAYE was withheld, or income subject to tax deduction at source. All self-employed individuals must file. Once you have had to file you must keep filing every year unless the Director-General waives it in writing.
Tax year and deadline
The income year runs 1 July to 30 June, and the year of assessment is named as a pair of years — year of assessment 2026-2027 covers the income year ended 30 June 2026. Individuals file electronically and pay by 15 October following the income year; for the income year ended 30 June 2026 the MRA set the date as Thursday 15 October 2026. Companies file within 6 months of the end of the month in which their accounting period ends. Where the accounting period ends in June, the return and payment are due 2 days (excluding Saturdays and public holidays) before the end of December — pushed to 15 January if no tax is payable or a loss is declared, or to 31 January if a fourth-quarter APS Statement was filed. Where it ends in December, 2 days before the end of June. Self-employed individuals also file quarterly CPS Statements for the quarters ending 30 September, 31 December and 31 March. Companies with gross income over Rs 10 million in the preceding accounting year and chargeable income file quarterly APS Statements.
Filing step by step
- Individuals: open eservices.mra.mu and log in to the Individual Portal with your User ID — your TAN, or your NID or NCID — and your password. If you have lost the password, use the Taxpayer Portal's password management screen with your NID, NCID or TAN.
- Choose your return type: Standard (IT01) if you had net income over Rs 500,000, business gross income over Rs 2 million, PAYE withheld, income subject to TDS, or chargeable income; Simplified if you are self-employed and not caught by those tests; Presumptive if you are self-employed, gross income under Rs 10 million, and you want to pay 1% of gross income instead.
- Fill in the return — reliefs and deductions under section 27, interest relief under section 27A — and pay any tax electronically when you submit. No documents need to be sent if you file electronically. Print the acknowledgement.
- Companies and trusts: log in to the Company Portal at eservices38.mra.mu/eservices-portal and file the Corporate Tax Return, paying any tax at the same time. Filing and payment must be electronic. If you are in doubt about how the law applies to an item, say so in the return — flagging the doubt protects you from the late-payment penalty on any resulting adjustment.
- If you get it wrong, file an amended return electronically with reasons for each change, and pay any extra tax at once with penalties and interest. You cannot amend more than 3 years after the end of the year of assessment, except to declare income you left out or understated. Late filing costs Rs 2,000 a month up to Rs 20,000 (Rs 5,000 for a small enterprise with turnover up to Rs 10 million, or an individual not in business); late payment costs 2.5% of the tax, or 1% for a small enterprise or an individual not in business.