Date of “Tax Return Filing” in Mauritius?

Businessmen should keep an eye out for important updates posted on the Government of Mauritius website, as these may impact the filing deadline. In order to ensure timely compliance with tax obligations, it is best practice for businesses to start preparing their returns early on in the financial year.

Tax returns must be filed within six months of the end of the accounting year. To whet your tax declaration, complete the “MW1” form and submit it to the Mauritius Revenue Authority. This applies to all businesses, whether or not they are taxpayers. If there are any delinquent taxes at the time returns are due, they must be paid during this period.

Late tax payments incur a five percent penalty on the amount owed and 0.5 percent monthly interest on the same amount until clearance. In addition, failure to file returns incurs a monthly fine of MUR2,000, with a maximum penalty of MUR20,000.