Your Easy Guide to e-Filing Individual Income Tax in Mauritius
Reading Time: 7minutes
Table of Contents
Feeling a bit overwhelmed by tax season? You’re not alone. Filing your income tax return, especially for the first time after filing your EDF, can seem like a major task. But here’s the good news: it’s much more straightforward than you might think, thanks to the MRA’s user-friendly e-filing system.
Think of this guide as your friendly co-pilot. We’ll walk you through everything you need to know, translate the official jargon, and guide you step-by-step so you can file with total confidence. Let’s get started.
First Things First: Do You Actually Need to File?
So, the first question on your mind is probably: “Do I even need to file a return?” That’s the perfect place to start. In Mauritius, you’ll need to submit a return if you met any of these conditions during the income year (1 July 2024 to 30 June 2025):
You earned a net income over Rs 390,000 during the year. (that’s about Rs 32,500 per month)
Your gross income from a business was more than Rs 2 million. (if you’re running your own business)
You received a salary where PAYE (Pay As You Earn) tax was deducted.
You had income subject to TDS (Tax Deduction at Source).
You have any chargeable income (which is simply any income that is taxable by law).
Pro tip: Even if you’re not strictly required to file, you might want to. If you think you’ve overpaid tax through your salary (PAYE), filing a return is the only way the MRA can send you a refund.
The Essentials: Your TAN and Password
Before we dive into the filing itself, let’s make sure you have your “keys” to the MRA portal: your Tax Account Number (TAN) and your password.
How to Get Your Tax Account Number (TAN)
Your TAN is your unique tax identity number. If you’re not sure what it is, retrieving it is easy.
Look for the TAN retrieval section and select “click here”.
Enter your NID or NCID (your national identity card number).
Click “Retrieve your TAN”, and your number will pop up on the screen.
To apply for a new TAN: If you’re a first-timer, you’ll need to apply for one online. The form will ask for your personal details and the reason you’re applying.
How to Recover Your Password:
Forgotten passwords happen! Here’s the quick fix:
On the MRA’s taxpayer portal, enter your User ID (TAN, NID, or NCID).
Click the “here” link right next to “Forgot Password?”.
Enter your NID/NCID, mobile number, and email address.
Click “Send OTP”. You’ll get a One-Time Password by SMS.
Enter that OTP and follow the prompts to create your new password.
Just a heads-up: This works with a local mobile number that the MRA has on file. If not, you may be asked to provide the date of issue of your NID card instead.
Let’s Decode the Tax Jargon
Now, let’s tackle some of that official “tax-speak.” It’s not as complex as it sounds once we break it down.
PAYE (Pay As You Earn): Think of this as a “pay-as-you-go” plan for your taxes. Your employer deducts a small amount of tax from your salary each month and sends it to the MRA for you. This prevents you from having to pay a large lump sum at the end of the year.
TDS (Tax Deduction at Source): This works just like PAYE but for other types of income. For example, your bank might deduct TDS from your interest earnings before paying it to you. It’s an advance tax payment that you get credit for when you file.
Chargeable Income: This is the magic number! It’s the part of your income that you actually pay tax on. We calculate it by taking your total income and subtracting all the legally allowed deductions (like medical insurance or pension plan contributions). The formula is simple: Total Income – Allowable Deductions = Chargeable Income.
Year of Assessment vs. Income Year: This one catches a lot of people. When you file for the Year of Assessment 2025-2026, you are reporting the income you earned during the income year from 1 July 2024 to 30 June 2025.
Which Tax Return is Right for You? (Standard vs. Presumptive vs. Simplified)
The MRA gives individual taxpayers three options for filing their returns. Choosing the correct one depends mostly on whether you’re a salaried employee or self-employed, and how much you earn.
1. The Standard Tax Return: The Most Common Choice
Who is this for? This is the “default” return for the vast majority of people. If you are a salaried employee, this is almost certainly the form for you. It’s also for self-employed individuals with higher incomes.
In simple terms, you should file a Standard return if:
You have a job where your employer deducts tax from your salary each month (this is called PAYE).
Your total net income for the year was more than Rs 390,000.
You are self-employed and your total sales (gross income) were more than Rs 2 million.
Tax was deducted from any other income you received (like payments for freelance services, known as TDS).
The Bottom Line: If you’re an employee, or a self-employed person who doesn’t fit into the “Simplified” or “Presumptive” categories below, the Standard return is your go-to.
2. The Presumptive Tax Return: A Simple Option for Certain Businesses
Who is this for? This is a special option only for certain types of self-employed individuals and small businesses. It’s a major time-saver if you qualify.
How it works: Instead of calculating your profit and paying tax on that, you simply pay a flat rate of 1% on your total gross income (your total sales for the year). You don’t need to worry about claiming expenses or deductions.
You can choose this option if you are self-employed AND:
Your total sales (gross income) for the year are less than Rs 10 million.
You work in specific fields like agriculture, manufacturing, retail (like a shop), or wholesale.
Your income from other sources (like rent or bank interest) is less than Rs 400,000.
The Bottom Line: This is a great shortcut for eligible businesses. It simplifies your accounting by letting you pay a small percentage of your total sales as your final tax.
3. The Simplified Tax Return: For Small-Scale Self-Employed
Who is this for? This return is designed specifically for self-employed individuals who are just starting out or have a very small business.
In simple terms, you should file a Simplified return if you are self-employed AND:
Your total sales (gross income) for the year were less than Rs 2 million.
Your final net income (after your expenses), including any money from other sources, was less than Rs 390,000.
The Bottom Line: If you’re a freelancer, a small trader, or have a side business with a modest income, and you didn’t choose the other two options, this is the simplest form for you.
Quick Summary: How to Choose?
Are you an employee? → Use the Standard Tax Return.
Are you self-employed in retail, agriculture, etc. with sales under Rs 10 million? → You can choose the Presumptive Tax Return for a simple 1% tax.
Are you self-employed with a small income (under Rs 390,000 net)? → The Simplified Tax Return is likely your best bet.
Your Tax Filing Toolkit: What to Have Ready
Getting these documents together before you start will make the whole process a breeze.
Your Basic Info:
Tax Account Number (TAN) or NID/NCID.
Spouse’s details and date of marriage (if you’re married).
Business Registration Number (BRN) if you’re self-employed.
Your Income Proof:
Statement of Emoluments (your employer provides this).
Any TDS certificates or statements.
Your business’s Profit and Loss Account.
Details of other income (interest, dividends, rent, etc.).
Your Deduction Proofs:
Receipts for medical insurance.
Certificates for pension fund contributions.
Statements for interest paid on a housing loan.
Ready to File? Here’s Your Step-by-Step Guide
Alright, this is the main event. Let’s walk through the filing process together.
Enter your User ID (TAN or NID/NCID) and your password to log in.
2. Filling Out the Form
Click “Start Filing for the Year of Assessment 2025-2026”.
Check the Pre-filled Information: Here’s a helpful feature—the MRA often pre-fills information from your employer. Your job is to double-check that every detail is 100% correct.
Update Your Details: Make sure your personal info, address, and dependent details are all up to date.
Declare All Your Income: Go through the form section by section, carefully entering all your income sources.
Claim Your Deductions: This is your chance to lower your taxable income. Don’t rush this part—make sure you claim every deduction you’re entitled to.
Use the “Save Draft” Button: Need to step away? Just save your draft. You can come back and pick up right where you left off.
3. The Final Review and Submission
Once you’ve filled everything out, the system shows you a final calculation—either tax to be paid or a refund due. Review this summary carefully.
Check the box to declare that the information is true and complete.
Ready? Click “Submit Final”.
An Acknowledgement ID will immediately appear. Be sure to save a PDF of this receipt and your full tax return for your records. This is your proof of filing.
Note: For those who prefer a Creole guide to e-filing their Income Tax Returns, this video offers a useful explanation.
What About Payments and Refunds?
If You Owe Tax: The MRA gives you a couple of options:
Direct Debit: Simply enter your bank details during filing, and the MRA will handle the rest.
Credit Card: You can pay amounts up to Rs 25,000 this way (though note that MasterCard/Visa are not currently accepted for individual income tax).
If You’re Getting a Refund: Make sure your bank account details are correct in your return. The MRA sends all refunds via direct bank transfer, which is fast and secure.
Common Hiccups and How to Avoid Them
Here are a few common mistakes first-timers make. Keep these in mind, and you’ll be fine!
The Last-Minute Rush: The deadline is 15 October 2025. Filing early means you’ll avoid potential website slowdowns and have plenty of time if you need help.
Forgetting Small Income: That little bit of bank interest or freelance income? It all needs to be declared.
Missing Out on Deductions: Take time to review the list of allowable deductions on the MRA’s website. Not claiming them is like leaving money on the table.
Simple Typos: Double-check all your numbers before you hit submit. A small error can cause delays.
You’ve Got This!
Filing your tax return is an important financial responsibility, but it’s also empowering. You’re taking active control of your finances. With this guide and the MRA’s e-filing system, you have everything you need to get it done efficiently.
So, take a deep breath, gather your documents, and tackle that return with confidence. Once you’ve done it this year, you’ll be a pro next time around!
“
EN 
FR