Mauritius

Estimated Declaration Forms (EDF) constitute a cornerstone of Mauritius’ provisional tax collection mechanism, enabling the Mauritius Revenue Authority to assess and collect income tax obligations ahead of the final assessment of a taxpayer’s liability for a given fiscal year. The communiqué issued on 5 August 2026 mandates the electronic filing of EDFs for the income […]

The filing of corporate income tax returns represents one of the most significant annual compliance obligations for Mauritian enterprises, and the communiqué issued by the Mauritius Revenue Authority on 28 July 2026 provides the definitive framework for the Year of Assessment 2026-2027 filing cycle. This directive supersedes previous filing instructions and introduces a series of