Mauritius

As of 1 July 2023, a progressive tax system has been introduced. Effective 1 July 2025, the personal tax rates have been revised. See the Taxes on personal income section for the rates charged on annual chargeable income of an individual.

The income year for an individual runs from 1 July to 30 June and a return of income is required to be submitted to the Mauritius Revenue Authority (MRA) no later than 30 September of that income year in such form and manner as may be determined. The e-filing deadline is usually extended to 15 October for electronic submissions and payments.