On 29 September 2026, the MRA officially opened the e-filing season for Individual Income Tax Returns for the 2026 income year (1 July 2025 – 30 June 2026). The press release reminds all resident taxpayers, including employees, self-employed professionals, and pensioners, of their obligation to file annual returns electronically via the MRA’s e-services portal. The filing deadline is 31 October 2026 for most individuals, with an extended deadline of 30 November 2026 for those deriving business income requiring audited accounts. The 2026 tax brackets remain unchanged, with a tax exemption threshold of MUR 390,000 and progressive rates up to 20% for chargeable income exceeding MUR 2,390,000.
Key Takeaways
- Mandatory E-Filing: Paper returns are no longer accepted except in exceptional circumstances approved by the Director-General. Taxpayers must use their MRA e-services credentials or the new mobile app to submit returns and view pre-populated data from employer PAYE submissions.
- New Deductions and Credits: The 2026 return introduces an enhanced deduction for contributions to approved retirement savings schemes (up to MUR 150,000) and a new tax credit for first-time home buyers (MUR 50,000). Medical insurance premiums for dependents are now fully deductible.
- Penalties for Late Filing: A penalty of MUR 5,000 per month (or part thereof) applies for late submission, capped at MUR 50,000. Interest at 1% per month accrues on any unpaid tax liability from 1 November 2026.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement