The tax year in Mauritius runs from 1 July to 30 June.
Income tax returns are filed in respect of a year of assessment ending 30 June on the basis of the income earned during the preceding income year ended 30 June. With the approval of the Director General of the MRA, a self-employed taxpayer may file a tax return relating to a 12-month period ending on a date other than 30 June in the preceding year.
Every individual who:
- a total net income of MUR 310,000
- gross income from any business exceeding MUR 2 million
- emoluments in respect of which tax has been withheld under pay-as-you-earn (PAYE), or
- income that has been subject to withholding taxes (WHTs)
- has a chargeable income
has to declare one's income to the MRA by submitting an individual tax return not later than 30 September following that income year on a prescribed form, disclosing income from all sources as well as full particulars of deductions, allowances, and tax credit reliefs claimed.
Once an individual has submitted a tax return, one is required to submit a return in every succeeding year, unless authorised otherwise by the MRA.
A married woman is assessed separately from her husband with regard to all income derived by her. She is entitled to claim all personal reliefs and deductions available to an individual taxpayer.
The number of dependants for whom deductions may be claimed is limited to three by either the wife or the husband.
Payment of tax
Under the PAYE system, income tax is withheld from wages and salaries on a cumulative basis. Any final adjustment required can be made at the end of the income year when the taxpayer files the annual return of income. If tax is underpaid under the PAYE system, the unpaid balance becomes payable on or before 30 September following the end of the income year. If tax is overpaid, a refund of the excess tax is made to the taxpayer, normally within three months from the date of filing of the annual return of income.
Under the current payment system (CPS), self-employed individuals must pay tax on their business income on a quarterly basis, as follows:
- 1 July to 30 September: Two days, excluding Saturdays and public holidays, before the end of December.
- 1 October to 31 December: 31 March.
- 1 January to 31 March: Two days, excluding Saturdays and public holidays, before the end of June.
- No CPS is required to be submitted in respect of an income year where:
- in respect of the preceding income year, the gross income of the individual did not exceed MUR 4 million, or
- the tax payable on the chargeable income does not exceed MUR 500.