Corporate Income Tax Return Filing in Mauritius

A company income tax return in Mauritius is the yearly statement in which a company reports its income, claims its deductions and calculates the tax it owes to the Mauritius Revenue Authority (MRA). It is a separate exercise from the annual return filed with the Registrar of Companies, and the two should not be confused.

This page follows the life of the return: who has to file, the MRA corporate tax return deadline, what goes into the computation, and how the balance is settled. It describes the rules as published in the consolidated Income Tax Act; whether a particular rule applies to your company depends on its facts, and an adviser should confirm it.

Who must file a company income tax return

Section 116 of the Income Tax Act requires every company to file a return with the Director-General, whether or not it is taxable. A company with no profit, a loss, or no activity at all is still expected to file.

Residence matters for how the company is taxed, but not for the duty to file:

• A company is tax resident in Mauritius if it is incorporated here or if its central management and control are here (section 73).
• A company incorporated in Mauritius is treated as non-resident if it is centrally managed and controlled outside Mauritius (section 73A). It must nevertheless file a return under section 116.

So a Mauritian company run from abroad cannot treat non-residence as a reason to stay silent. If this is your situation, see running a Mauritius company from the United Kingdom or from South Africa for how management location is usually assessed.

Global business entities (a holder of a Global Business Licence and an Authorised Company under section 71A of the Financial Services Act) are also companies for these purposes. A registered agent acting for an Authorised Company is responsible, among other tasks, for filing the returns and documents required under the Income Tax Act and for passing on communications with the MRA.

The MRA corporate tax return deadline

The return is due no later than 6 months after the end of the month in which the financial year closes (section 116(1)). Two common year-ends have their own wording:

Filing and payment are made electronically. For the practical steps on the portal, read filing with the MRA online. A company that changes its year-end should also review how that alters its due date; see changing a company's financial year end.

Put the date in the company's calendar at the start of the year, not at the end. The compliance calendar shows how it sits alongside the other recurring obligations.

How the return is prepared

The return starts from the accounts. Taxable income is not the accounting profit; it is the profit adjusted under the Income Tax Act. A typical preparation runs in the order below.

Start with finished financial statements

A reliable return needs reliable books. If the records are incomplete, the computation will be too. The rules on ledgers and supporting documents are in bookkeeping requirements, and the preparation of the accounts themselves is covered in preparing annual financial statements.

Adjust the accounting profit

The adjustments are where most of the work lies. Some expenses charged in the accounts may not be deductible; some receipts may be exempt or treated differently. Two guides cover the main points: which business expenses a company can deduct and capital allowances on equipment and vehicles.

Certain income benefits from specific treatment under the Second Schedule of the Income Tax Act:

• Dividends paid by a Mauritian resident company are exempt in the hands of the recipient, and no withholding tax is provided for on them.
• Foreign-source dividends received by a company can be exempt to the extent of 80%, provided the dividend was not deducted in the country of the source and the company meets the substance conditions set by the regulations. The same 80% exemption covers interest (item 7) and income from the leasing of ships, aircraft, and locomotives and trains (item 42), also subject to substance conditions.

Those substance conditions are a subject in themselves and are not developed here.

Bring in tax losses

A tax loss can be carried forward over the following five income years, with a restriction where the shareholding changes by more than 50%. Some losses, such as those from capital allowances, deep ocean water projects and research and development, can be carried forward without time limit. See carrying forward a tax loss for the mechanics.

The tax rate and the other charges

The standard corporate tax rate is 15% of chargeable income, set by Part IV of the First Schedule and applied to any company by section 44, subject to the special regimes in sections 44B and 44C. It has applied for income years beginning on or after 1 July 2010. A lower 3% rate applies to exporters of goods under Part II of the First Schedule, in force since 1 July 2017 according to the MRA. The Finance Act 2026 changed the definition of "export of goods" from 13 August 2026: it now includes international merchanting of goods shipped directly between two other countries and the sale of aviation fuel to an airline, and it removes the export of live animals.

The company's profit may be the subject of several charges besides the basic rate. They are summarised below.

A few details are worth keeping in mind:

• The CCR Levy cannot be reduced by any tax credit, apart from the credit under section 161A(58A) and a credit under section 76.
• The Alternative Minimum Tax is aimed at hotels, insurers, financial intermediaries, property companies and telecommunications companies. A Global Business Licence holder or an Authorised Company is outside it.
• The Fair Share Contribution cannot be reduced by any tax credit under the Income Tax Act.

How payment works

Payment, like filing, is made electronically. Companies under the Advance Payment System (APS) pay in instalments during the year and settle the balance when the annual return is filed; the guide on the Advance Payment System explains the quarterly rhythm.

Since the Finance Act 2026, the treatment of the CCR Levy differs by company:

• A company within the APS pays it in three instalments of 25% with its APS returns, and the balance with the annual return.
• Any other company pays it with the annual return.

Late filing and late payment carry consequences. The general picture is in penalties for non-compliance.

What to have ready before you file

• Approved financial statements for the year
• Trial balance and supporting ledgers
• Schedule of fixed assets and capital allowance computation
• Record of tax losses brought forward
• Details of dividends, interest and other income received
• Confirmation of where the company is managed and controlled
• Evidence of APS instalments already paid
• Access to the company's online account with the MRA

The annual compliance checklist places this list within the wider year-end routine, and preparing for an MRA tax review explains why the supporting file should be assembled as the return is prepared and not later.

Where the tax return fits with other filings

A company has several yearly filings, each with its own regulator and its own deadline. The income tax return is addressed to the MRA. The annual return and, where required, the financial statements go to the Registrar. A company with a Global Business Licence has obligations towards the Financial Services Commission as well. Meeting one deadline does not satisfy another, and a registered agent or corporate service provider can only relay what the company has decided and documented.

For the overall map, see corporate compliance in Mauritius. If you would like a licensed provider to look at your situation, the contact form is the only channel the site uses.