Key Takeaways
- The Tax Account Number (TAN) is the identifier the Mauritius Revenue Authority uses for companies, individuals, and non-resident entities.
- Foreign owners can apply for a TAN through the MRA e-Services portal once they have prepared the documents required for registration.
- Unlike the Business Registration Number, the TAN serves tax-specific purposes including filing, banking, and treaty claims.
- Holding a TAN also supports CRS and FATCA self-certification, so verifying its format and details early helps non-residents avoid common pitfalls.
The Tax Account Number (TAN): Mauritius's Tax Identification System Explained
A tax ID in Mauritius takes the form of the Tax Account Number, or TAN, the single official taxpayer identifier issued by the Mauritius Revenue Authority (MRA). It is the number that links a person or business to the tax system, and it is what the OECD records as the country's reportable TIN for both individuals and entities.
This article explains what the TAN is, who must obtain one, how it differs from the other identifiers a business carries, and how a foreign owner applies for and uses it. It will matter most to non-resident investors, foreign company directors, and the advisers handling registration and ongoing tax compliance on their behalf.
Who Needs a TAN: Companies, Individuals, and Non-Resident Entities
The TAN is allocated to anyone with a tax obligation, not to every resident automatically. That covers individuals (citizens and non-citizens alike), sole traders, partnerships, companies, and other legal entities carrying out taxable activities.
Both residents and non-residents engaged in taxable activity require one. For a foreign owner, the practical route depends on what you are establishing: an entity receives its TAN after the Business Registration Number (BRN) is issued, while an individual generally needs a formalised tax presence first.
A non-resident who holds no Mauritian residency permit and no registered business cannot apply for a TAN independently. The MRA issues one only after you have formalised your tax presence, typically through a permit or a business registration.
A separate trigger applies to foreign digital businesses. Under a VAT regime effective 1 January 2026, the VAT Act was amended to cover digital and electronic services supplied by foreign providers to customers in Mauritius, creating a compulsory MRA registration obligation and a consequent TAN, regardless of turnover.
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TAN Versus the Business Registration Number and Other Identifiers
A foreign-owned business in Mauritius carries more than one number, and confusing them is a common early mistake. Three identifiers operate in parallel, each issued by a different authority for a different purpose.
| Identifier | Issuing authority | Purpose |
|---|---|---|
| Business Registration Number (BRN) | Corporate and Business Registration Department (CBRD) | Unique identifier for all businesses; used across several functions including tax |
| Tax Account Number (TAN) | Mauritius Revenue Authority (MRA) | Core taxpayer identifier for filing and tax processes |
| VAT Registration Number | Mauritius Revenue Authority (MRA) | Distinct number assigned only on VAT registration |
The sequence is fixed: an entity first receives its BRN, and the MRA then allocates the TAN off the back of it. On the MRA e-Services platform the login username can be a TAN, a BRN, or a National Identity Card number, which confirms in practice that these are three separate credentials rather than variants of one.
The Financial Services Commission (FSC) also works alongside the MRA on the TAN where Global Business Companies need Tax Residence Certificates.
Format and Structure of a Mauritius Tax Account Number
A TAN is an eight-digit number. The leading digit signals the taxpayer class: individual TANs begin with 1, 5, 7, or 8, while entity TANs begin with 2 or 3.
You will sometimes see the TAN presented as a letter followed by further digits, tied to a citizen's National Identity Card, a non-citizen's passport, or a business's BRN. Treat that as a presentation convention rather than the raw number; the authoritative description is the eight-digit numeric form with the leading-digit rules above.
The number appears on every return, letter, and notice the MRA sends, and on all official documents it issues. Note that there is no online tool to verify a Mauritian TAN, which matters when a foreign counterparty asks you to confirm one.
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How to Apply for a TAN with the Mauritius Revenue Authority
The process differs by applicant type, but it is free and fast in either case.
- Individuals: Apply online through the MRA e-Services portal under File and Pay, then Individual, then Application for TAN. The number is sent to the email address given in the form.
- Companies: Apply by email to the MRA's registration address. The completed form and supporting documents go to the tax authority directly.
- In person: The form is available at the MRA reception or as a download, and can be submitted with supporting documents at the service desk.
There is no fee, and the MRA processes a TAN application within one day. Business registration with the CBRD, the prerequisite step for an entity, generally takes about half a day.
The sequencing is the part foreign applicants most often overlook. A non-resident individual must first obtain a residency permit or a BRN; only then does the MRA assign or grant the TAN.
Documents Required for TAN Registration
What you submit depends on whether you register as an individual, an entity, or a foreign digital supplier.
A foreign individual should expect to provide an identification number issued by the Passport and Immigration Office (or another identification number issued by the MRA Director-General), a passport, proof of a residency or work permit where relevant, and proof of address. A Central Water Authority or Central Electricity Board utility bill is accepted as proof of address.
For a company, the core documents are the Certificate of Incorporation, the BRN, and identification documents for the directors or partners. Where the registration extends to customs and import activity, you will also need the TAN itself, a copy of the invoice and bill of lading or airway bill, and identity documents for the importer or representative.
A foreign supplier of digital services registers through a lighter route. The MRA asks at minimum for the name, telephone number, and address of any agent in Mauritius, after which it creates the TAN and communicates it as the VAT portal username.
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Registering Through the MRA e-Services Portal as a Foreign Owner
The MRA e-Services platform is the secured channel for filing returns and requesting a TAN online. Different portal addresses handle different functions, including individual TAN applications, the taxpayer portal, and the dedicated Tax Residence Certificate platform.
There is a catch that affects expats repeatedly. The online TAN request accepts an application only once the applicant's identity is verifiable in the MRA database, and many foreign applicants are turned away at the e-filing stage because their identification number is not yet linked to a TAN in the system.
For foreign-owned Global Business Companies and Authorised Companies, a licensed Management Company normally handles both BRN and TAN registration. Foreign digital suppliers registering for VAT can either register directly or appoint an approved E-Filing Service Centre to act as tax representative.
What Your TAN Is Used For: Filing, Banking, and Treaty Claims
The TAN is the working credential for tax compliance across the board. It serves as the User ID for filing consolidated income tax returns, paired with an income tax or corporate tax password, and it is required to access e-services and meet VAT obligations.
It reaches beyond filing. A paying entity must hold a valid TAN to remit withholding tax and file the related return of tax deducted at source, and customs import registration requires the TAN alongside the Certificate of Incorporation and BRN.
Treaty claims run through the TAN as well. An electronic Tax Residence Certificate platform, effective 2 February 2021 and run by the MRA with the FSC, lets Global Business Companies apply for the certificates used to claim treaty benefits; the TAN is the mandatory credential to access it, and applicants tick the relevant Double Taxation Avoidance Agreement in the form.
Mauritius has concluded 45 tax treaties, with further agreements under negotiation; the full list sits on the MRA's double taxation page. On banking, no MRA rule names the TAN as a mandatory account-opening document, but banks performing CRS and FATCA due diligence will request it as your TIN for self-certification.
The TAN and CRS or FATCA Self-Certification Requirements
When a Mauritius-resident entity or individual opens or maintains an account at a reporting financial institution, the TAN is the number that goes on the self-certification form. The OECD's published Mauritius TIN sheet confirms the TAN as the CRS-reportable TIN for both individuals and entities.
The framework behind this has two strands. The Income Tax Act was amended to enact the Common Reporting Standard, with the MRA as competent authority, and a separate FATCA arrangement followed the TIEA and Model 1 IGA that Mauritius and the United States signed on 27 December 2013.
Under both regimes, Mauritius-based financial institutions report to the MRA, which exchanges with partner jurisdictions or, for FATCA, transmits to the IRS. Institutions in scope of FATCA must also register with the IRS and obtain a Global Intermediary Identification Number. The FATCA and CRS reporting deadline for the 2024 calendar year fell on 31 July 2025.
Common Pitfalls and Practical Tips for Non-Residents
Most TAN problems trace back to a handful of avoidable issues. The list below covers the ones a foreign owner is most likely to hit.
- The sequencing dependency comes first: secure a BRN or residency permit before expecting a TAN. The MRA only assigns or grants the number afterwards.
- The e-Services portal will reject an application when your identity is not yet in the MRA database, which is why expats are commonly bounced at the e-filing stage.
- Foreign-owned GBCs and Authorised Companies should route both BRN and TAN registration through a licensed Management Company; applying directly stalls the process.
- Because there is no online TIN-verification tool, a foreign bank or counterparty cannot independently validate your TAN, so keep MRA-issued documents that display it.
- Foreign digital suppliers whose Mauritius taxable supplies exceed or are likely to exceed MUR 3 million must appoint a tax representative with a permanent establishment in the country.
Two deadlines deserve attention. Missing the 15 October individual e-filing date triggers a penalty of MUR 2,000 per month, capped at MUR 20,000, while late payment of tax due attracts an additional 5% penalty plus 0.5% monthly interest until settled.
One treaty point is worth monitoring before relying on a TRC-backed claim. The India-Mauritius treaty was amended by a protocol signed on 7 March 2024 introducing a Principal Purpose Test; that protocol had not entered into force as of the time of reporting, so confirm ratification status before filing. Supporting documents must be in English or French.
Conclusion
The TAN is the single tax identity that ties a foreign-owned business or individual to the Mauritius tax system, and it follows rather than precedes business registration. For a non-resident, the practical path is to settle the BRN or a residency permit first, then obtain the TAN, which is free and issued within a day. Plan for the identity-verification step at the portal, use a licensed Management Company where a Global Business Company or Authorised Company is involved, and keep the number to hand for filing, customs, treaty claims, and CRS or FATCA self-certification.
How Expanship Can Help Your Business in Mauritius
Expanship supports foreign owners through the full TAN process, from securing the prerequisite BRN to obtaining and using the Tax Account Number for filing and treaty work, and from there across the wider set of obligations a foreign-owned entity carries in Mauritius.
- Company incorporation and structuring, including Global Business and Authorised Company routes
- Registered agent and registered office services
- Tax registration and return filing, including TAN and VAT
- Ongoing compliance management against statutory deadlines
- Accounting and bookkeeping
- Introductions to banking partners for account opening
To discuss your registration and compliance needs, contact Expanship Mauritius.
Frequently Asked Questions
Yes. The Tax Account Number is the sole official tax identification number used in Mauritius, and the OECD records it as the country's CRS-reportable TIN for both individuals and entities.
No. The MRA issues a TAN only after you have formalised a tax presence, so a non-resident must first obtain a residency permit or a Business Registration Number, after which the TAN is assigned or granted.
A TAN application is free of charge, and the MRA processes it within one day. The prerequisite business registration with the CBRD generally takes about half a day.
The BRN is issued by the Corporate and Business Registration Department as a general business identifier, while the TAN is issued separately by the MRA for tax purposes. An entity receives its BRN first, and the MRA then allocates the TAN.
Yes. Under the VAT regime effective 1 January 2026, foreign suppliers of digital or electronic services to customers in Mauritius must register for VAT with the MRA regardless of turnover, and a TAN is created to serve as the VAT portal username.
Most likely. While no MRA rule names the TAN as a mandatory account-opening document, banks conducting CRS and FATCA due diligence request it as your TIN for self-certification.
Legal Disclaimer
The information provided in this article is for general informational purposes only and does not constitute legal, tax, or professional advice. While we strive to ensure the accuracy and timeliness of the content, laws and regulations are subject to change, and the application of laws can vary widely based on specific facts and circumstances.
Readers should not act upon this information without seeking professional counsel tailored to their individual situation. Expanship and its authors disclaim any liability for actions taken or not taken based on the content of this article.
For specific advice regarding your business setup, compliance requirements, or any legal matters, please consult with qualified legal and tax professionals in the relevant jurisdiction.
