Simplified online filing
Filing taxes is amongst the least enjoyable tasks on one's to-do-list. The process has, however, been streamlined by the MRA since everything can now be done from the comfort of your home. You can also ask for help from home. The deadline to sort out your tax obligations is 15 October.
Who is liable for tax?
Any income earned on Mauritian soil is subject to taxation, whether you're a resident or not. However, foreign earnings are only taxed if they are repatriated to Mauritius. For expatriates, all income, whether generated locally or abroad, is taxable. If you've spent over 183 days in the country during the fiscal year (from 1 July to 30 June), you're considered a tax resident. This means all forms of income—salaries, bonuses, allowances, benefits like housing or meals, pensions, and any other form of compensation—are subject to taxation.
How to declare your income
To file your income tax, simply visit the MRA website and log in using your Tax Account Number (TAN) and password. Once logged in, select "Individual Income Tax Returns e-Filing Season 2024" and follow the prompts to complete your submission. It is pretty straightforward.
Need help?
If you run into trouble while filing, the MRA offers easy access to assistance. You can book a video consultation through WhatsApp by scheduling an appointment directly on the website. This year, they've introduced "MyRa," a virtual assistant designed to guide you through the filing process and answer any questions.
Who must declare, and what are the perks?
Anyone with a net income exceeding Rs 390,000, or a gross income from commercial activities over Rs 2 million, must file a tax return. Deductions for dependents are capped at four per taxpayer. A unique benefit: a Rs 10,000 deduction for each animal adopted from the Mauritius Society for Animal Welfare or another recognized NGO, with an annual limit of Rs 30,000.
What's new in 2024?
This year brings an eco-friendly incentive: individuals can deduct the cost of a fast charger for electric vehicles purchased during the 2023-2024 tax year. Professionals can claim double the amount as a tax deduction.
Late submission penalties
If you happen to miss the 15 October deadline, you'll face a penalty of Rs 2000 per month until your return is filed. If you're late paying your taxes, you'll incur a 5% fine on the total amount due, plus 0.5% interest per month on any unpaid balance.
