It's that time of year again in Mauritius as the tax year comes to a close, and it's time for everyone to file their tax returns on the MRA website. If you're an expat and this is your first time, we've got all the answers to your questions.
Who needs to file a tax return in Mauritius?
According to the MRA, anyone who qualifies as a tax resident in Mauritius is obligated to do so. You become a tax resident if you've spent at least 183 days on the island during the tax year, or 270 days when you combine the time spent in the current tax year with the previous two. Once you meet these criteria, you're required to report income generated both within Mauritius and income from abroad transferred to Mauritius.
Yes, even expats are in the mix! In Mauritius, if you earn at least Rs 325,000, you must submit an income tax return. This obligation also extends to business owners with a turnover exceeding Rs 2 million, beneficiaries of the Tax Deduction Outsource (TDO), self-employed individuals, and foreign workers. The current tax system covers all income earned between July 1, 2022, and June 30, 2023, including earnings from professional activities, commercial or professional activities, rents, interest, and royalties.
How do you go about filling in the online form?
The online submission process takes place on the MRA website. To access the system, simply enter your Tax Account Number and password. If you forget your password, you can use a One-Time Password (OTP) sent to your phone number. You can find your TAN by providing your identity card number on the MRA website.
It's worth mentioning that the MRA offers an e-Appointment service, allowing you to schedule a call with an MRA agent via WhatsApp for assistance with the tax return process.
But what about filling in the form correctly? To ensure accuracy, there are some important rules to follow. Firstly, note that only one spouse can claim a deduction for a dependent child on their respective return; it's not permitted for both spouses. This rule prevents divorced or separated parents from claiming the same dependent child for tax reduction on their separate returns. Also, keep in mind that you can't claim a deduction for a child over 18 who isn't in full-time education.
Furthermore, the deduction for a dependent spouse is only applicable if you're married. In this case, you might need to provide a copy of a civil or religious marriage certificate to verify your marital status.
Lastly, after completing your form, don't forget to click the "Submit" button before logging out to ensure your return reaches the Mauritius Revenue Authority (MRA) accurately. You can also request an acknowledgement ID from the MRA to confirm successful receipt of your return.
