Wikiprocedure

Mauritius - Apply for Individual Tax Return

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ProcedureEdit

Apply In-Person:

  1. To Apply for Individual Tax Return in person, the applicant has to approach the Mauritius Revenue Authority.
  2. Please view the Mauritius Revenue Authority contact information through this Contact link or Contact link
  3. Visit the office and get an application form from the relevant department.
  4. The applicant must ensure that they complete all the required information accurately and truthfully.
  5. The applicant must also keep copies of all documents such as proof of income and expenditure, proof of deductions, and other supporting documents and application forms submitted to MRA for future reference.
  6. Once completed the application form, make sure that they have attached all the documents listed in the “Required documents” section of this page.
  7. The applicant must also pay the applicable tax amount in full.
  8. A fee for this procedure has to be paid as per the authority’s request.
  9. The application can be submitted at the MRA offices either in person or by post.
  10. Once the application is submitted and accepted, the MRA will issue a tax assessment showing the exact amount due and the due date for payment.
  11. The individual is then required to make the payment within the stipulated deadline.
  12. Upon successful payment, an Income Tax Certificate will be issued to the individual, which will serve as proof of payment for the tax year.
  13. The processing time for this procedure is 2 to 4 weeks.


Apply online

  1. To Apply for Individual Tax Return, applicants must go to the MRA website at link
  2. Read the information on the page and then click on the “Register Now” button.
  3. The applicant needs to fill in the online registration form with the applicant's personal and contact details.
  4. The applicant needs to check that the information the applicant has entered is correct.
  5. Once all details are confirmed, complete the registration process by submitting the form.
  6. Upon successful registration, he/she will receive an email with the applicant's account details.
  7. Then the applicant should Log in to the applicant account using the username and password the applicant created when registering for online services on the MRA website at link
  8. Once the applicant has logged in to the MRA website, he/she can click on the ‘E-Filing’ link to file the applicant income tax return.
  9. The applicant will need to provide information such as income, deductions, and other details related to the applicant tax filing.
  10. Once the applicant has completed the filing of tax return, he/she can make an E-Payment. To do this, click on the ‘E-Payment’ link on the MRA website.
  11. The applicant will be required to provide his/her bank details and make the payment.
  12. Once the applicant has made the E-Payment, he/she will receive confirmation of payment from the MRA.
  13. This will be sent to his/her email or SMS, depending on the applicant chosen method of payment. The applicant will also receive a payment receipt. Keep these for future reference.
  14. The applicant must file the applicant return within 30 days of making the E-Payment.
  15. To do this, log in to the applicant MRA account and select the “File Your Return” option.
  16. The applicant will then be taken to the MRA’s e-filing portal. Here the applicant can fill in the necessary forms and submit them to the MRA e-filing portal.
  17. Once the applicant has submitted his/her return, he/she will receive confirmation of filing from the MRA.
  18. This will be sent to the applicant by email or SMS, depending on their chosen method of payment. Keep this for future reference.
  19. Now the applicant has completed the File and Payment of the applicant Individual Tax in Mauritius.
  20. The processing time for this procedure is 3-5 business days, depending on the complexity of the case.



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Required DocumentsEdit

  • Identity Card
  • Bank Account Statements
  • Investment Statements (if applicable)
  • Receipts for expenses incurred in the year of assessment
  • Pay slips
  • Employment Certificate
  • Proof of foreign income (if applicable)
  • Proof of capital gains (if applicable)
  • Proof of rental income (if applicable)
  • Proof of donations (if applicable)
  • Proof of interest earned (if applicable)
  • Proof of foreign tax credit (if applicable)
  • Any other documents relevant to the tax return.



Office Locations & ContactsEdit

Mauritius Revenue Authority
Tax Administration -+ 230 207 6000 - [email protected]
Custom House - Head Office - +230 202 0500 / 01 - [email protected]
Customs - SSR Arrival - +230 637 6446 - [email protected]
Customs - PATS - +230 603 2200 / 6800 - [email protected]
Contact link or Contact link
MRA Help Desk on 207 6000 is available during office hours from 08 45 to 16 30 on working days to assist employers to file their ROE.

EligibilityEdit

  • Any individual who is a resident of Mauritius for tax purposes, and who has an income from any source in Mauritius, is eligible to file an individual tax return in Mauritius. This includes individuals who are employed, self-employed, have rental income, have capital gains, have income from investment, or have other income sources.



FeesEdit

  • A fee for this procedure has to be paid as per the authority’s request.



ValidityEdit

  • The validity period for Individual Tax Return filing is 12 months from the end of the tax year.



Documents to UseEdit

Please attach documents that can be used by people. e.g. links



Sample DocumentsEdit

Please attach sample completed documents that would help other people.



Processing TimeEdit

  • For online, the processing time for this procedure is 3-5 business days, depending on the complexity of the case.
  • For offline, the processing time for this procedure is 2 to 4 weeks.



Related VideosEdit

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.



InstructionsEdit

Before starting the filing of your return, kindly ensure that they have the following information:

  • Tax Account Number (TAN) for self and spouse where applicable.
  • Password issued by MRA
  • NIC number for self, spouse and dependent child where applicable
  • Personal Bank account name and number
  • Date of marriage
  • Business Registration Number where applicable
  • Statement of Emoluments and Tax Deduction for self and dependents
  • Statement of Amount Paid and Tax Deduction in respect of income subject to Tax Deduction at Source (TDS)
  • Profit & Loss Account for the year ended 30th June 2022 where a taxpayer derives income from Trade, Business or Profession
  • Certificate in respect of Share of income received from Société/Succession, if any
  • Relevant information in respect of Dividends and Interest received for self and dependents, if any
  • Relevant information in respect of dependent child pursuing Undergraduate Course
  • Certificate in respect of medical insurance premium or contribution to approved Provident Fund, if any
  • Certificate in respect of Interest paid on Secured Housing Loan, if any
  • Receipts in respect of CPS paid for the CPS Quarter ended 30th September 2021, 31st December 2021 and 31st March 2022



Required InformationEdit

  • Full name
  • Residential address
  • Contact details
  • Employment details
  • Bank account details
  • Income details
  • Allowances and deductions
  • Capital gains
  • Foreign income
  • Tax Losses
  • Taxable fringe benefits
  • Gross income
  • Net income
  • Taxable income
  • Tax payable



Need for the DocumentEdit

  • Mauritius has a progressive income tax system and requires all individuals to file a tax return each year. This is necessary to ensure compliance with the country’s tax laws and regulations, and to ensure that all individuals are paying their fair share of taxes.
  • Filing a tax return also helps the government to assess the financial situation of individuals, and to determine if they are eligible for certain tax credits and deductions.
  • By submitting a tax return each year, individuals are helping to ensure that the country’s tax system is fair and equitable.



Information which might helpEdit



Other uses of the Document/CertificateEdit

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.



External LinksEdit

Link
Link

OthersEdit

More information which might help people.



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