Individual tax filing in Mauritius

1.   Who is considered a resident in Mauritius for tax purposes?

Under Section 73 of the Income Tax Act 1995, an individual is regarded as a resident of Mauritius if they are domiciled in Mauritius, unless their permanent place of abode is outside Mauritius.

A person may also qualify as a resident if they are physically present in Mauritius for an aggregate period of at least 183 days during the income year, or for an aggregate period of 270 days or more over the two preceding income years.

Resident individuals are generally liable to tax on income derived in Mauritius as well as foreign income remitted to Mauritius and are entitled to claim applicable personal reliefs, deductions and allowances.

2.   Who is required to file a return for the year ended 30 June 2026?

In accordance with Section 112 of the Income Tax Act 1995, an individual is required to submit an income tax return if, during the income year ended 30 June 2026, he or she:

• Derived total net income exceeding MUR 500,000;
• Derived gross business income exceeding MUR 2 million;
• Received employment income subject to the PAYE system;
• Received income subject to Tax Deduction at Source (TDS);
• Has any chargeable income, whether registered with the Mauritius Revenue Authority (MRA) or not;
• Is registered with the MRA and has been allocated a Tax Account Number (TAN); or
• Has net income exceeding the applicable personal reliefs, deductions and allowances.

Once a person is required to file a return, the obligation continues for subsequent years unless the Director-General of the MRA authorizes otherwise in writing.

3.   Who is considered to be an exempt person?

Under Section 2 of the Income Tax Act 1995, an exempt person is an employee whose monthly emoluments do not exceed MUR 38,462. However, this definition does not apply to directors or members of a board, council, commission, committee, or any similar governing body referred to in Section 96(3) of the Act.

In addition, certain bodies of persons listed in the Second Schedule to the Income Tax Act are exempt from income tax.

Exempt bodies of persons

The following entities are exempt from income tax:

• Charitable institutions, charitable foundations and charitable trusts;
• Sociétés de secours mutuels (mutual aid societies);
• Benevolent associations;
• Trade unions;
• Local authorities;
• The National Pensions Fund;
• The Sugar Industry Pension Fund;
• Superannuation funds and trusts established in respect of such funds;
• The Agricultural Research Fund;
• The Sugar Insurance Fund;
• The Sugar Planters Fund;
• The Sugar Employees Fund;
• The Mauritius Cane Industry Authority;
• Equity funds;
• Special purpose funds established under the Financial Services Act;
• The Food and Agricultural Research Council;
• Approved international organisations;
• The Mauritius Sugar Syndicate;
• The Mauritius Renewable Energy Agency;
• The Insurance Industry Compensation Fund;
• Subsidiary companies of the Bank of Mauritius;
• SIC Development Co. Ltd.;
• SME Mauritius Ltd.;
• Civil Service College, Mauritius;
• Investment Support Programme (ISP) Ltd.;
• Companies implementing projects financed at least 50% by foreign grants or concessionary financing, subject to approval by the Ministry of Finance; and
• National Guarantee Corporation Ltd.

4.   What does “dependent” mean for individual filing and who can claim dependent?

Pursuant to Section 27(7) of the Income Tax Act 1995, a dependent includes:

• A spouse;
• A bedridden next of kin under the individual's care;
• A child under the age of 18;
• A child over the age of 18 who is pursuing full-time education or training; or
• A child who is unable to earn a living because of a physical or mental disability.

Only one parent may claim a deduction in respect of the same or other dependent children during a tax year and the amount of deductions for dependents are as follows:

Where the net income and exempt income of the first dependent, second dependent, third dependent and fourth dependent do not exceed 110,000 rupees, 80,000 rupees, 85,000 rupees and 80,000 rupees, respectively, the net income of the dependent or dependents shall be deemed to be, and shall be added to, the net income of that person.

5.   Who is entitled to claim personal reliefs, deductions and allowances?

Only an individual who is resident in Mauritius during the income year ending 30 June 2026 is entitled to claim personal reliefs, deductions and allowances provided under the Income Tax Act. Non-residents are generally not entitled to these reliefs.

6.   When is the deadline to file the individual tax return?

For individuals whose income year ended on 30 June 2026, the income tax return is generally due by 30 September 2026 and should be submitted electronically through the Mauritius Revenue Authority (MRA) e-Filing platform. The deadline is 15 October for individuals filing their returns electronically and effecting payment, if any, using ATM, mobile payment and direct debit. Taxpayers are encouraged to file early to avoid last-minute issues and ensure timely compliance.

7. What are the tax rates applicable to individuals?

The individual income tax rates applicable for the income year ended 30 June 2026 are:

Chargeable income is determined after deducting allowable expenses, reliefs and deductions from gross income.

8. What are the penalties and interest for non-filing or late filing of an individual tax return?

A person who fails to submit an income tax return by the prescribed deadline is liable to a penalty of MUR 2,000 per month or part of a month, up to a maximum of MUR 20,000. Where the taxpayer is a small enterprise with an annual turnover not exceeding MUR 10 million or an individual who is not in business, the maximum penalty is limited to MUR 5,000.

A taxpayer who fails to pay tax by the due date is liable to a penalty of 2.5% of the unpaid tax. The penalty is reduced to 1% where the taxpayer is a small enterprise with an annual turnover not exceeding MUR 10 million or an individual who is not carrying on a business.

Furthermore, there is interest on unpaid tax at the rate of 0.25% per month or part of a month for the period during which the tax remains outstanding.

Taxpayers should therefore ensure that both their return and any outstanding tax liability are settled on time to avoid additional costs and compliance issues.