Mauritius Return of Income — Timely Tax Filing with the MRA
All companies operating in Mauritius must lodge a return of income with the Mauritius Revenue Authority within six months of their financial year-end. We handle the preparation, computation, and electronic submission so your tax obligations are met accurately and on schedule.
Mauritius Return of Income — What Companies Need to Know
The return of income is the annual corporate tax filing that every Mauritius-registered company must lodge with the Mauritius Revenue Authority (MRA). Since 1 January 2018, all companies — including non-resident sociétés and trusts — are required to submit their return and settle any tax liability electronically.
This filing declares the company's gross income, exempt income, allowable deductions, and the resulting tax computation for the relevant accounting period. The standard corporate tax rate in Mauritius is 15%, with a reduced rate of 3% applicable to qualifying export enterprises.
Companies file using the prescribed IT Form 3 through the MRA's e-services platform or via the Mauritius Network Services (MNS) system. Even entities with no taxable income must submit a return unless a formal declaration of non-operation has been lodged with the MRA.
Information Required
Gross Income Declaration
Tax Computation
Financial Statements
Company & Period Identification
The return is filed using IT Form 3 via the MRA e-services portal. Companies must also settle any outstanding tax at the time of filing. GBCs previously using IT Form 3F must now use the standard IT Form 3.
Exemptions & Special Provisions
Non-Operating Companies
Partial Exemptions for GBCs
Export Enterprise Relief
Tax Treaties
Even where partial exemptions or treaty relief applies, the company must still file the return of income declaring all gross and exempt income to the MRA.
Penalty Structure
Late filing penalty
Rs 2,000 for each month or part of a month that the return is overdue, up to a maximum of Rs 20,000Non-electronic filing penalty
20% of the tax payable (capped at Rs 100,000), or Rs 5,000 where no tax liability is declared in the returnLate payment penalty
5% of the unpaid tax amount, plus interest at 0.5% per month until the balance is settled in fullProsecution risk
Persistent non-compliance may result in prosecution proceedings initiated by the MRA under the Income Tax ActPenalties for late filing and late payment are applied separately and can accumulate. Companies should ensure both the return and the tax payment are submitted within the statutory deadline.
Return of Income Filing Deadline
The return must be submitted within 6 months from the end of the month in which the company's accounting period closes. Companies with a June 30 or December 31 year-end follow a special rule: the deadline falls 2 business days before the end of December or June respectively.
| Accounting Period (Example) | Filing can be done between | Deadline | Subsequent years |
|---|---|---|---|
| 1st July 2024 to 30th June 2025 | 1st July 2025 to late December 2025 | 2 business days before 31st December 2025 | Late December (special rule) |
| 1st January 2024 to 31st December 2024 | 1st January 2025 to late June 2025 | 2 business days before 30th June 2025 | Late June (special rule) |
| 1st April 2024 to 31st March 2025 | 1st April 2025 to 30th September 2025 | 30th September 2025 | 30th September |
Corporate Tax Filing in Mauritius — We Handle the Details
From income computation to electronic submission with the MRA, we ensure your return of income is filed correctly and on time.
Part of Your Compliance Plan
Return of income preparation and e-filing is included in your compliance package — no surprise invoices or add-on fees.
MRA Filing Experience
Our team understands the MRA's electronic filing requirements and the nuances of Mauritius corporate tax rules.
Your Dedicated Contact
A relationship manager familiar with your company's financial profile handles the process from beginning to end.
Deadline Tracking & Alerts
We monitor your accounting period end date and notify you in advance, ensuring the six-month filing window is never missed.
Swift Turnaround
Once your records are in, we prepare the tax computation and file electronically without delay, keeping your MRA account clear.
Tax Compliance, Sorted End to End
From gathering your income records to submitting IT Form 3 via the MRA portal, we take care of every step in the process.
Return of Income Filing — Included in Your Plan
Your corporate tax return preparation and electronic submission to the MRA is bundled into your compliance package. No separate billing for this essential obligation.
For Existing Customers
For Company Transfers
What's Included
Income compilation and tax computation
IT Form 3 preparation and electronic filing with MRA
Filing acknowledgement and compliance documentation
Dedicated relationship manager
Accounting period tracking and deadline alerts
How Your Return of Income Gets Filed
A clear, step-by-step process for getting your corporate tax return submitted to the MRA on time.
Collect Income Records
As your accounting period approaches its end, we reach out to collect your income records, financial statements, and any supporting documentation needed to prepare the tax computation.
Tax Computation & Return Preparation
We calculate your taxable income — factoring in allowable deductions, partial exemptions, and applicable tax rates — and prepare IT Form 3. The completed return is shared with you for review and approval.
Electronic Submission to MRA
Once you approve the return, we submit it electronically through the MRA's e-services platform and arrange for any tax payment due within the statutory deadline.
Acknowledgement & Documentation
After successful e-filing, we provide the MRA acknowledgement receipt along with a copy of the submitted return and tax computation for your records.
Stay on Top of Your MRA Tax Filing
From tax computation to electronic submission, we ensure your return of income reaches the MRA accurately and on time.
Frequently Asked Questions
Key questions about the Mauritius return of income and how we manage the filing process.
Yes. All companies — including non-resident sociétés and trusts — must file an annual return of income, even if there is no tax to pay. The only exception is companies that have submitted a formal declaration of non-operation to the MRA.
We compile your income records, prepare the tax computation, complete IT Form 3, submit it electronically via the MRA's e-services platform, and provide the MRA acknowledgement receipt. Your relationship manager coordinates everything from start to finish.
Yes. For Expanship-managed Mauritius companies, return of income preparation and e-filing is part of the compliance package at no additional cost. Transferred companies with pending returns are charged US$225 per outstanding filing.
The return must be filed within six months from the end of the month in which your accounting period closes. Companies with a 30 June or 31 December year-end follow a special rule — the deadline is two business days before the end of December or June respectively.
The standard corporate tax rate is 15%. Qualifying export enterprises benefit from a reduced rate of 3%. Global Business Corporations may also claim partial exemptions of 80% to 95% on certain categories of income, such as foreign dividends and fintech activities.
Late filing attracts a penalty of Rs 2,000 per month (up to Rs 20,000). Failure to file electronically incurs a penalty of 20% of the tax payable, capped at Rs 100,000. Late payment carries a 5% penalty on the unpaid amount, plus interest at 0.5% per month until settled.
Yes. Tax returns submitted to the MRA are confidential and are not made available to the public. Only the MRA and authorised parties have access to the information declared.
We need your financial statements (audited or unaudited), bank statements, details of all income sources, and records of any deductions or exemptions you wish to claim. If you use our accounting services, most of this is already prepared.
After electronic submission, we share the MRA acknowledgement receipt with you, along with a copy of the completed IT Form 3 and the tax computation for your records.
Questions About Your Return of Income?
Whether it is about MRA deadlines, tax computation, or electronic filing — reach out and our team will help you get it sorted.
