MRA Filing Deadlines 2026 — Complete Calendar for Mauritius

Missing a tax filing deadline in Mauritius can result in penalties and interest charges from the MRA. Here is a complete calendar of the key deadlines for 2026 so you can plan ahead and stay compliant.

VAT Return Filing Deadlines

VAT-registered businesses must file returns based on their assigned filing frequency:

Monthly filers (turnover above Rs 10 million) — due by the 21st of the following month.
Quarterly filers (turnover between Rs 6 million and Rs 10 million) — due within 21 days after the end of each quarter.

For 2026, the quarterly deadlines are:

Q1 (Jan–Mar): due 21 April 2026
Q2 (Apr–Jun): due 21 July 2026
Q3 (Jul–Sep): due 21 October 2026
Q4 (Oct–Dec): due 21 January 2027

Income Tax Returns

Individual tax returns (Form B) — due by 30 September 2026 for the year of assessment 2025/26.
Self-employed individuals — provisional tax payments are due quarterly, with the final balance due by 30 September.
Companies (Form D) — due within 6 months after the end of the accounting period.

PAYE and Social Security Contributions

PAYE deductions — must be remitted to the MRA by the 21st of the month following deduction.
National Solidarity Fund (NSF) — due monthly by the 21st.
SGM, SGD, and SGS contributions — employers must remit social security contributions by the 21st of the following month.

Corporate Tax

Provisional tax payments — companies must pay 50% of estimated tax liability in two instalments: 50% by the last day of the 6th month and the remaining 50% by the last day of the 9th month of the accounting period.
Final tax return (Form D) — due within 6 months after the accounting period ends.

Penalties for Late Filing

The MRA charges penalties for late filing and late payment:

10% surcharge on the tax due for late filing.
1.5% monthly interest on unpaid tax from the original due date.
Additional penalties for repeated or deliberate non-compliance.

Tips to Never Miss a Deadline

Set calendar reminders. Add every deadline to your calendar at least two weeks in advance.
Automate your invoicing. Use software that tracks your VAT obligations and reminds you when returns are due.
Keep records up to date. Reconciling your books monthly makes filing faster and reduces errors.
File early. Do not wait until the last day — the MRA portal can be slow near deadlines.

How Fanal Helps You Stay on Track

Fanal keeps your invoicing organised so you always know what you owe the MRA. With automatic VAT calculations and sequential invoice numbering, you can prepare your returns quickly. Try it free today.