Individual - Significant developments

Last reviewed - 04 March 2024

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

The income year for an individual has changed from 1 January to 31 December to 1 July to 30 June. Henceforth, a return of income is required to be submitted to the Mauritius Revenue Authority (MRA) not later than 30 September of that income year in such form and manner as may be determined.