Mauritius - File and Pay Corporate Tax

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Procedure

Apply In-Person:

1. To File and Pay Corporate Tax in person, the applicant has to approach the Mauritius Revenue Authority.
2. Please view the Mauritius Revenue Authority contact information through this link
3. Visit the office and get an application form to File and Pay Corporate Tax from the relevant department.
4. Applicant should fill the application form such a way:
   • Provide personal details such as Name, Address, Contact Number, Email Address, etc.
   • Mention the type of tax to be filed and paid
   • Provide financial details such as income, deductions, tax credits, etc.
   • Provide bank details such as account number, bank name, etc.
   • Sign the application form for authentication.
5. Once completed the application form, make sure that they have attached all the documents listed in the “Required Documents” section of this page.
6. Companies must submit their tax returns by the due date (usually 30 June) and pay any taxes due by the due date.
7. Applicant should Submit the duly filled form along with the necessary documents.
8. The staff at the Mauritius Revenue Authority will review the application form and other documents and issue a tax assessment.
9. The applicant should make payment of the due taxes as per the assessment and they can be found under the “Fees” section of this page.
10. On successful payment, a payment confirmation will be send to the applicant via mail or post.
11. The processing time for this procedure takes 2 to 4 days.

Apply Online:

1. To File and Pay Corporate Tax, applicants must go to the MRA website 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 and Pay Corporate Tax” 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. The Corporate Tax File and Payment for the applicant has now been completed. .
20. The processing time for this procedure is 3-5 business days, depending on the complexity of the case.

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Required Documents

• Completed application form
• Copy of the Annual Return Form
• Tax computation
• Audited financial statements
• Tax clearance certificate
• Bank details for payment
• Copy of the Business Registration Certificate
• Copy of the Income Tax Return Form
• Copy of the payment receipt, if applicable

Office Locations & Contacts

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
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.

Eligibility

• Any company that is registered in Mauritius is eligible to file and pay corporate taxes in Mauritius.

Fees

• The cost of filing and paying corporate tax in Mauritius will vary depending on the size and complexity of their business.
• Generally, companies are expected to pay around 2% of their total annual turnover in taxes.
• This includes any applicable VAT, excise, and stamp duties.
• Additionally, companies may have to pay capital gains tax, although the rate is generally 0%.

Validity

• The validity period for filing and paying corporate tax is six months from the date of assessment.

Documents to Use

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Sample Documents

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Processing Time

• The processing time for this procedure takes 2 to 4 days.

Related Videos

Videos explaining the procedure or to fill the applications.
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Instructions

Please provide other instructions related to the certificate/documents.
e.g. The state office holds birth records since january 1908.

Required Information

• Personal Information: Name, ID number, address, contact number, email address.
• Tax Details: Tax period, tax category, tax rate, tax due, Taxation Status.
• Payment Information: Bank account number, bank branch code, payment date.
• Details of Employment.
• Annual Income.
• Declaration of Tax Status.

Need for the Document

• Mauritius has a robust corporate tax system that helps to ensure that businesses are paying their fair share of taxes.
• By filing and paying corporate taxes, businesses in Mauritius are helping to fund the country’s development, support its economic growth, and improve the living standards of its citizens.
• Filing and paying corporate taxes also helps to ensure that businesses are following the law and avoid potential penalties or other sanctions.

Information which might help

• More information can be obtained through link1 or link2

Other uses of the Document/Certificate

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e.g. Birth Certificate can be used as proof of identity.

External Links

Link
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Others

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