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.
The MRA operates a two-part regime: a penalty for late or non-filing, and interest on unpaid tax. They stack, they compound and they can dwarf the original liability within a year.
Late filing penalty
A monthly penalty (currently MUR 2,000) applies for each month or part-month the return is outstanding, capped at a statutory maximum.
Late payment interest
Interest accrues at a monthly rate on unpaid tax, computed from the original due date until settlement.
Under-declaration
Where MRA reassesses income upward, penalties of up to 50% of the additional tax may apply where negligence or wilful default is established.
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