Tax Filing & Returns in Mauritius
Preparation and electronic filing of the Mauritius tax cycle: the annual return of income (corporate income tax at 15% on chargeable income, with the 80% partial exemption on certain specified foreign-source income — notably foreign dividends not deductible at source and foreign interest — which can bring the effective rate on that income to about 3% but ONLY where the economic-substance conditions are met); quarterly instalments under the Advance Payment System where the company is above the threshold; the VAT return (rate 15%, confirmed on mra.mu — monthly or quarterly depending on turnover of taxable supplies); the monthly PAYE / CSG / NSF payroll return; and the CSR contribution of 2% of the preceding year's chargeable income, of which at least 75% of a fund set up on or after 1 January 2019 is remitted to the MRA. The 15% rate and the 80% exemption come from PwC reflecting the Income Tax Act, not from an MRA page, and the return dates, the APS thresholds and the exact substance test were not verified — so nothing here is a firm deadline and the ~3% effective rate is never presented as automatic.
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Financial statements for the accounting period
Sales, purchase and VAT records for each taxable period
Analysis of foreign-source income and the substance evidence supporting any 80% partial exemption claim
The exemption is conditional on the economic-substance / core-income-generating-activity conditions. Read the FSC economic-substance guidance and the MRA position before claiming it.
Payroll records for the PAYE / CSG / NSF monthly returns
Where staff or remunerated directors are paid.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Statutory filing feeresearch/mu.json does not record an official page confirming a filing fee or confirming that filing is free, so this is null rather than zero; tax due is separate. Confirm the return-filing dates, the APS quarterly thresholds and the substance test on mra.mu. | Confirmed before payment |
| VAT — standard rateone line of this schedule appliesThe 15% VAT rate is VERIFIED on mra.mu/26-vat. This is a rate applied to supplies, not a fee we collect, so no amount is carried. The compulsory-registration threshold (reported reduced to MUR 3,000,000 from 1 October 2025 by the Finance Act 2025) did NOT render on the MRA page — confirm on mra.mu/26-vat. | Confirmed before payment |
| CSR contribution — 2% of the preceding year's chargeable incomeA percentage of the client's own chargeable income, so no fixed amount. VERIFIED via the MRA CSR Guide (mra.mu/download/CSRGuide.pdf): a company sets up a CSR Fund equal to 2% of the preceding year's chargeable income and at least 75% of a fund set up on or after 1 January 2019 is remitted to the MRA. Read that guide to confirm which income and which companies are inside the CSR base, especially for a GBC. | Confirmed before payment |
| Corporate Climate Responsibility (CCR) levyPARTIALLY VERIFIED and carried as prose only: PwC records a 2% levy on chargeable income (including exempt income) for companies and resident sociétés with turnover above MUR 50,000,000, from the year of assessment commencing 1 July 2024. This is a newer levy and may have been amended — confirm the current rate, threshold and status on mra.mu before it is quoted to a client. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Records Received
Accounting, VAT and payroll records collected and reconciled.
Returns Prepared
Return of income, VAT return and the monthly PAYE / CSG / NSF return drafted, with any APS instalment and the CSR computation.
Your Approval
You review and sign off.
Filed with the MRA
Submitted electronically to the MRA; acknowledgement delivered.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Mauritius Revenue Authority (MRA) and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.