Filing your taxes with the MRA requires advance preparation.
In 2026, individual tax returns are filed online via the Mauritius Revenue Authority's e-Filing portal, with a deadline of October 15, 2026, for the tax year ending June 30, 2026. The correct form then depends on your income level, your business activity, and, for self-employed individuals, the tax regime chosen.eservices.mra.mu)
Key points to remember: The thresholds and dates below are those published by the MRA for the current season. Tax rules change, so you should always check your situation on the official portal before submitting your tax return.
Who is required to declare their income to the MRA?
The MRA has a broad scope. An individual must file a tax return if they are registered with the MRA, have taxable income, exceed Rs 500,000 in net annual income, earn more than Rs 2 million in gross business income, or receive emoluments subject to PAYE or income subject to TDS. Self-employed individuals must also file a return.mra.mu)
- Net annual income exceeding Rs 500,000.
- Gross operating income exceeding Rs 2 million.
- Salaries, pensions or other emoluments with PAYE withholding, or income subject to TDS.
- Independent activity, because the MRA indicates that all self-employed individuals must submit a declaration.
If you split your income between Mauritius and abroad, a good starting point is our Tax guide for residents and non-residents in Mauritius, which helps to set the right framework before filling out the form.
And if your income also reaches France, the France-Mauritius tax treaty remains a useful read for organizing your supporting documents.
2026 Calendar of the Declaration
For the 2026 season, the MRA has set a deadline of October 15, 2026, for individual electronic tax returns. The portal covers income for the year ending June 30, 2026.
The practical schedule is simple: prepare your documents, check the pre-filled data, correct what needs to be corrected, validate and then pay, if there is a tax to be paid, before the deadline.
Key dates to remember
| Key moment | MRA rule | What this changes for you |
|---|---|---|
| Declared period | Revenue for the year ending June 30, 2026. | Base your case solely on this period. |
| e-Filing deadline | October 15, 2026. | Do not leave payment or validation until the last minute. |
| Deposit channel | MRA's individual online portal. | Have your login details ready before you log in. |
To place these thresholds in a broader context, our article on the Mauritian taxation 2026 for expatriates and residents can serve as a reference point.
Income thresholds and choosing the right form
According to the MRA, an individual taxpayer may be required to file a standard return, a presumptive return, or a simplified return, depending on the nature of their income and their level of business activity. Chargeable income is calculated as gross income less eligible deductions, exemptions, and reliefs.
Which form should you use depending on your income?
| Form | Who is affected? | Key rule |
|---|---|---|
| Standard declaration | Taxpayer who has a net income exceeding Rs 500,000, a gross business income exceeding Rs 2 million, emoluments subject to PAYE, income subject to TDS, or taxable income. | This is the broadest and most common system for salaried and mixed profiles. |
| Presumptive declaration | Self-employed already required to file a standard return, but who meets the eligibility requirements set by the MRA. | The presumptive regime provides for a tax of 1 % of turnover if gross income does not exceed Rs 10 million, if other sources of income remain below Rs 400,000 and if the activity falls under agriculture, forestry, fishing, manufacturing excluding restaurants, retail or wholesale. |
| Simplified declaration | Self-employed who has not opted for the standard or presumptive declaration and who meets the MRA requirements. | The simplified regime applies if gross income is less than Rs 2 million and if net income, including ancillary income, remains less than Rs 500,000. |
The MRA also indicates that from 1 July 2025, personal income tax is applied in tiers, with 0 % up to Rs 500,000, 10 % on the next tier and 20 % beyond.
If you compare your situation with France again, the Mauritius-France tax comparison for expatriates can help you visualize the discrepancies before submitting your application.
Online declaration: the concrete steps
Electronic filing is the method recommended by the MRA for the 2026 season. The form is pre-filled with data already available in the administration's systems, and no documents need to be attached to the online submission. You can also save a draft if you need to complete the form later.
- Log in to the individual portal with your User ID and password. If you do not have a TAN, the MRA indicates that you can use your NID or NCID to file the claim.
- Check the pre-filled data, then correct personal information, income, deductions and, if necessary, items related to spouse or dependents.
- Choose the type of declaration that applies to your situation, then complete the missing fields with the supporting documents you have.
- Validate the declaration and keep the acknowledgment or confirmation ID sent by the system.mra.mu)
- If payment was not made at the time of deposit, use the e-Payment service provided by the MRA.
The MRA also mentions direct debit and, in some cases, credit card payment up to Rs 25,000.
If you have forgotten your password, the MRA provides for recovery via OTP from a mobile phone or email address, and approved e-Filing service centres can file on behalf of a taxpayer.
Documents to prepare before logging in
Prepare your supporting documents before opening the form. The official MRA guide specifically recommends the TAN, or failing that the NID/NCID, the password, personal information, the Business Registration Number if you have one, statements of earnings and tax withholdings, as well as certificates relating to investment income, deductions and allowable expenses.
- Your TAN, or your NID / NCID if you do not yet have a TAN.
- Your MRA password, or the recovery procedure if necessary.
- Statements of salaries, pensions or other emoluments subject to withholding.
- The amounts subject to TDS and the corresponding proof of payment.
- The profit and loss statement for your business if you are self-employed, a trader, or an independent professional.
- Certificates of dividends, interest, medical insurance, pension funds, mortgage interest and CPS, if applicable to you.
For a case involving several countries or multiple sources of income, a detour via the France-Mauritius tax treaty can help to classify the pieces correctly.
The MRA indicates that the process for individuals is completed online with controlled data entry, verification of previously held information, and final electronic submission. Having your documents ready in advance remains the best way to avoid errors and unnecessary back-and-forth trips.
FAQs about filing income tax returns with the MRA
How do I declare my income to the MRA online in Mauritius?
The simplest method is to use the MRA's individual portal, log in with your User ID and password, and then review the pre-filled information before submitting the return. The MRA specifies that no documents need to be attached to the electronic filing. If tax is owed and has not been paid at the time of submission, you must use the e-Payment service provided by the tax authorities.
What is the tax return filing schedule in Mauritius and the deadline for e-filing?
For the 2026 season, the MRA has set a deadline of October 15, 2026, for filing individual online tax returns. The return covers income for the year ending June 30, 2026. In practice, it's best to file early, as the portal uses pre-filled data and allows you to make corrections and save a draft before final submission.
What income thresholds trigger the obligation to declare to the MRA in Mauritius?
The MRA recognizes several situations where filing a tax return is mandatory. You must declare if your net annual income exceeds Rs 500,000, if your gross business income exceeds Rs 2 million, if you have emoluments subject to PAYE or income subject to TDS, or if you have taxable income. Self-employed individuals are also required to file a tax return.
How do I access the MRA's e-Filing portal to file my tax return?
The MRA's individual portal opens with a User ID, which can be your NID, NCID, or TAN, and the associated password. If you have forgotten your login details, the MRA provides a password recovery option via OTP, after entering a mobile phone number or email address. The site also allows you to retrieve your TAN online if needed.
What if my tax return is more complex than expected?
If your case involves multiple incomes, self-employment, or a file handled by a third party, the MRA also provides approved e-Filing service centers that can file a return on behalf of a taxpayer. In more complex situations, it is helpful to prepare your documents in advance and verify the correct tax regime before submitting.
Note: Tax rules and filing procedures may change. Before submitting your return, always check your current season's information directly on the official MRA portal.
And now ?
If you want to secure your situation before filing your return, start by EXPAT MAURITIUS, Then keep our Mauritius Tax Guide 2026 and, if necessary, the Mauritius-France tax comparison for expatriates. This will help you link your MRA declaration to your status, foreign income, and personal calendar.
