Mauritius tax & compliance, decoded.
24 expert guides on MRA filings, PAYE, CSG, VAT, corporate tax and company compliance — written by Mauritian tax professionals and updated for 2026.
Mauritius Income Tax Guide 2026: Rates, Deductions & Filing
Complete guide to individual income tax in Mauritius for 2026 — updated PIT rates, personal reliefs, deductions and MRA e-Filing deadlines.
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PAYE Filing in Mauritius: Complete Employer Guide
How Mauritian employers register for PAYE, compute monthly deductions, file the return by the 20th and avoid MRA penalties.
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CSG Contributions in Mauritius: What Employers & Employees Must Know
The Contribution Sociale Généralisée (CSG) replaced the NPF. Learn the rates, thresholds, monthly filing rules and how it interacts with PAYE.
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VAT Registration in Mauritius: Thresholds, Timing & Filing
When you must register for VAT in Mauritius, how to compute the MUR 6 million threshold, and how to file monthly or quarterly returns with the MRA.
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Corporate Income Tax in Mauritius: Rates, Deductions & Filing
How companies incorporated in Mauritius compute corporate tax, claim partial exemptions and file the annual return with MRA.
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Annual Return with the Registrar of Companies (Mauritius)
How and when to file the annual return of a Mauritian company with the CBRD, what documents are required, and the penalties for late filing.
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MRA Filing Deadlines Calendar 2026 (Mauritius)
Every MRA deadline you need to hit in 2026 — PAYE, CSG, VAT, TDS, APS, corporate tax and individual returns, month by month.
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Tax Deduction at Source (TDS) in Mauritius: Complete Guide
When TDS applies in Mauritius, applicable rates on rent, professional fees, interest and directors’ fees, and the monthly filing rules.
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Advance Payment System (APS) for Mauritian Companies
How the APS quarterly instalment regime works for Mauritian companies with turnover above MUR 10 million, and how to avoid overpayment.
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SME Tax Incentives in Mauritius (2026)
Overview of tax holidays, credits and preferential regimes available to Mauritian SMEs — from 8-year holidays for innovation-driven activities to enhanced deductions.
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Global Business Company (GBC) Tax in Mauritius
How GBCs are taxed in Mauritius, the 80% partial exemption, enhanced substance rules and Financial Services Commission requirements.
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Self-Employed Tax in Mauritius: A Freelancer’s Playbook
How freelancers, consultants and sole traders in Mauritius compute income tax, CSG and VAT — plus deductible expenses and record-keeping.
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Property & Land Tax in Mauritius: What Owners Pay
Registration duty, land transfer tax, rental income tax and Campement Site Tax — a plain-English overview for Mauritian property owners.
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Tax Residency in Mauritius: How to Qualify
The 183-day rule, Occupation Permit residency, and the tax consequences of becoming — or ceasing to be — a Mauritian tax resident.
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End-to-End Payroll Compliance for Mauritian Employers
From offer letter to end-of-year statement: the full compliance stack for running payroll in Mauritius, covering MRA, MoL and Workers’ Rights Act.
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MRA Penalties & Interest: How Much Non-Compliance Really Costs
Detailed breakdown of MRA penalties and interest for late filing, late payment and under-declaration — with real-world examples.
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Company Incorporation in Mauritius: Step-by-Step
How to incorporate a Mauritian company with CBRD in 3 working days — name reservation, constitution, directors, share capital and post-incorporation registrations.
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Bookkeeping Requirements for Mauritian Businesses
What records Mauritian companies and sole traders must keep, for how long, and how to structure them for MRA audit-readiness.
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Audit Requirements for Mauritian Companies
When your Mauritian company needs a statutory audit, who can perform it, and how audit interacts with tax filings and the Registrar.
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Transfer Pricing in Mauritius: The Arm’s-Length Standard
How Mauritius applies transfer pricing principles to related-party transactions and how to document them defensibly.
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Double Taxation Treaties: The Mauritius Advantage
Overview of Mauritius’ 45+ Double Taxation Avoidance Agreements (DTAAs), how they reduce withholding taxes and when treaty benefits apply.
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Work Permits & Occupation Permits: Tax Implications for Expats
How the Occupation Permit, Premium Visa and Young Professional Permit interact with income tax, CSG and residency in Mauritius.
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Dividend Tax in Mauritius: Domestic & Foreign
How dividends are taxed in the hands of Mauritian resident individuals and companies, and the treatment of foreign dividends under the partial exemption.
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Why Choose Filing.mu: The AI-Powered Filing Partner for Mauritius
How Filing.mu combines licensed Mauritian accountants with AI workflows to file MRA, ROC and payroll returns faster, cheaper and error-free.
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