Filing With the MRA Online: A Practical Walkthrough

If you are searching for the MRA e-services company login, you are probably about to file a return or settle a liability for a Mauritian company. This page explains the sequence, from getting access to keeping proof that a filing went through. It assumes the company is already known to the Mauritius Revenue Authority (MRA); registration itself is not covered here.

It is general information, not advice. The exact screens, menu labels and form names on the portal change from time to time, so treat the portal's current wording as authoritative and ask an adviser when your facts are unusual.

The filing sequence at a glance

Step 1: Decide who holds access

Online filing fails more often because of access than because of tax. Before the deadline approaches, settle three questions.

• Who is the account holder? A company account should be tied to the company, not to one employee's private details. If that person leaves, the company must still be able to get in.
• Who prepares and who approves? The person who types the figures should not be the only person who sees them before submission.
• Who is the backup? A second authorised person avoids a missed deadline because of illness or travel.

If a corporate service provider files on your behalf, agree in writing which filings it makes, which you make and how you will see the evidence. A resident director is not automatically the person who files; the role and the filing task are separate, as explained in resident director requirements.

Step 2: The MRA e-services company login

Sign in to the MRA e-services portal using the credentials created for the company. A few habits save time.

• Type the web address yourself or use a bookmark you created, rather than following a link in an email. Messages that imitate a tax authority and ask you to "confirm your login" are a common fraud pattern.
• Do not share one set of credentials by email or chat. If several people need access, ask what the portal allows rather than passing a password around.
• Record where the credentials are stored and who can retrieve them. A password known only to one individual is a continuity risk.
• Log out on shared computers.

If you cannot sign in, use the portal's own recovery process first. If the problem persists, contact the MRA through its official channels. Avoid asking third parties to "reset" the account for you.

Common access problems

Step 3: Prepare before you open the return

A return is easier to complete when the numbers are ready. The portal is the place to enter them, not to work them out.

1. Close the books for the period and finish the annual financial statements.
2. Prepare the tax computation: adjust accounting profit for non-deductible items and apply tax-deductible expenses, capital allowances and any tax loss carried forward.
3. Reconcile payments already made, including any instalments under the advance payment system.
4. Gather supporting documents so that you can answer a query quickly, as described in preparing for an MRA tax review.

The rate applied depends on the company's profile. The standard corporate rate is 15% of taxable income, for income years beginning on or after 1 July 2010 (First Schedule, Part IV, Income Tax Act). A reduced rate of 3% applies to companies exporting goods, in force since 1 July 2017 according to the MRA, and the Finance Act 2026 changed the definition of "export of goods" with effect from 13 August 2026. Whether a given activity qualifies is a question for your adviser, not something to decide while filling in a form. The wider picture is in how a Mauritius company is taxed on its profits.

Step 4: Complete and submit the return

When the figures are ready:

• Open the return for the correct income year. Choosing the wrong period is a frequent slip.
• Enter figures that match the tax computation line by line. Rounding differences are better avoided than explained.
• Read any warnings or validation messages before moving on; they often point to a missing field.
• Have the approver review the completed return before submission.
• Submit once. If the screen freezes, check whether a submission was recorded before trying again.

A company treated as non-resident

A company is tax resident in Mauritius if it is incorporated there or if its central management and control are in Mauritius (section 73). A Mauritian-incorporated company that is centrally managed and controlled abroad is treated as non-resident (section 73A), yet it must still file an income return under section 116. Being treated as non-resident therefore does not remove the filing duty. Where the board meets and decides is a matter of fact, so read board meetings if you run the company from another country.

Global business entities

The Income Tax Act defines a global business entity as including a company holding a Global Business Licence from the Financial Services Commission (FSC) and an Authorised Company under section 71A of the Financial Services Act. Some rules, such as the Alternative Minimum Tax under section 44A, do not apply to these entities. If your company is one of them, confirm which provisions apply before you complete the return.

The Alternative Minimum Tax

Section 44A provides that where a company's normal tax is below 10% of its adjusted book profit, the tax due equals 10% of that profit. It applies from the income year beginning on 1 July 2026. According to the Income Tax Act it targets hotels, insurers, financial intermediaries, real estate companies and telecommunications companies, and it excludes global business entities. Check whether your company falls within scope; if it does, the computation must reflect it before submission.

Step 5: Pay and confirm payment

A return submitted is not a liability settled. Treat payment as a separate step with its own evidence.

1. Identify the exact amount due from the return and any assessment shown on the portal.
2. Pay through one of the channels the portal offers and make sure the payment is allocated to the right tax type and period.
3. Note the payment reference and the date.
4. Check the account statement on the portal afterwards to confirm that the payment is shown against the liability.

If the amount on the portal differs from your own computation, do not simply pay the lower figure. Find the cause, and if you disagree with an assessment, follow the route in challenging a tax assessment from the MRA. Late or missing payments can lead to consequences described in penalties for non-compliance.

Step 6: Keep the proof

After each filing, save:

• the acknowledgement of submission, with date and time;
• a copy of the return as submitted;
• the payment confirmation and reference;
• the tax computation and working papers behind the figures.

File these with the company records, following the guidance on company records and how long to keep them. A Tax Residence Certificate is a useful example of why this matters: a person may apply to the Director-General of the MRA, and the certificate must be issued within 7 days of the request, provided the required return under section 112 or 116 has been filed and the service fees paid (section 73(2)-(3), Income Tax Act). Without proof that the return was filed, that condition is hard to demonstrate.

MRA e-services is not the Registrar's portal

Companies often confuse two separate systems.

CBRIS is the secure web application used to register businesses, incorporate companies, file statutory forms and pay annual fees. It was developed with Mauritius Network Services (MNS), the department's service provider. Payment of fees there is by credit card, and FSC-licensed corporate service providers (Management Licence) buy a package before launching applications (guidelines of 4 April 2025).

Some users must file online. Under the Companies Regulations (GN 3 of 2016, para. 5(1)-(2)), audit firms, FSC-licensed corporate service providers (Management Licence), company service providers, law firms, registered agents and companies with turnover of at least Rs 100 million use the online service for their filings and payments.

Two Registrar filings sit alongside your tax work:

• Annual return. A company files one each year within 28 days of its annual meeting date, signed by a director or the secretary. It does not file one in the calendar year of its incorporation (section 223). A small private company need not file one unless its shareholding, board or other information has changed (section 223(1B)).
• Financial statements. Outside small private companies, they are filed with the Registrar within 28 days of signature, or another period set by the Registrar (section 215). A small private company files a financial summary or its statements with the annual return. See compliance for a small private company with one director.

The beneficial owner information is also filed through CBRIS at incorporation, with the annual return and on a share transfer or issue (section 91). The detail is in the beneficial ownership register guide.

FSC fees are paid elsewhere

If the company holds a Global Business Licence or is an Authorised Company, annual fees to the FSC are not paid through MRA e-services. For the 2026-27 cycle, the FSC moved the deadline for annual fees to 30 September 2026. Payment goes through the FSC One platform, including by direct debit or from the deposit account of an FSC-licensed corporate service provider (Management Licence). Keep that confirmation with your tax proofs, because a gap between the two is easy to overlook. For the wider timetable, use the compliance calendar.

Practical checklist before you submit

• The login belongs to the company and a second authorised person knows where the credentials are held
• The portal address was typed or bookmarked, not reached through an email link
• The income year selected on the portal is the correct one
• The figures match the signed financial statements and the tax computation
• Instalments already paid are reflected in the amount due
• An approver has reviewed the return before submission
• The acknowledgement of submission has been saved
• Payment has been made, the reference noted and the amount seen on the account
• Documents are filed with the company records
• Any related Registrar and FSC filings are tracked in the annual compliance checklist