On 6 October 2026, the Mauritius Revenue Authority (MRA) issued Communiqué No. 1 of the 2026 series, formally confirming the deadline for the electronic filing and payment of individual income tax for the income year 2025-2026. The deadline is set for 15 October 2026, aligning with the statutory due date prescribed under the Income Tax Act 1995 (as amended). This announcement marks the culmination of the annual e-filing season, which commenced on 1 August 2026, during which taxpayers are required to submit their income tax returns via the MRA’s integrated e-services platform (eservices38.mra.mu). The communiqué serves as a final and urgent reminder for taxpayers who have not yet filed, outlining the legal obligations under Sections 70 and 71 of the Income Tax Act and the penalties for late submission or non-submission. The MRA has emphasized the importance of timely compliance to avoid interest charges, enforcement actions, and potential prosecution for persistent defaulters.
The 2026 e-filing season introduced several enhancements aimed at improving taxpayer experience and data accuracy. These include the full rollout of pre-populated returns for employees receiving emoluments from PAYE-compliant employers, automatic inclusion of investment income reported by financial institutions, and a simplified tax return option for individuals with only employment income below a specified threshold. The MRA also deployed a virtual assistant, “Myra,” accessible on the portal to guide users through the filing process in real time.
Key Takeaways
- Filing Deadline Confirmed: The absolute deadline for both e-filing and e-payment is 15 October 2026. No further extensions have been announced, and taxpayers are urged to complete their submissions well in advance to avoid system congestion typically experienced in the final 48 hours. The MRA has confirmed that the portal will remain open until midnight on the due date.
- Mandatory Electronic Submission: All individual taxpayers, including those under the standard, presumptive, and simplified tax regimes, must file electronically through the MRA’s central login portal. Paper returns are no longer accepted for the majority of taxpayers, except in extremely limited circumstances approved by the Director-General. The shift to mandatory e-filing is part of the MRA’s digital transformation strategy to enhance processing efficiency and reduce compliance costs.
- Penalties for Non-Compliance: Late filing attracts a penalty of 5% of the tax due per month or part thereof, up to a maximum of 25%, plus interest on outstanding amounts at the rate of 1% per month or part thereof. The MRA has warned of increased enforcement measures for persistent defaulters, including the issuance of estimated assessments under Section 72, garnishee orders on bank accounts, and departure prohibition orders for significant tax debts.
- Payment Options: Taxpayers can settle their tax liability via the MRA’s e-payment gateway (eservices2.mra.mu), which supports credit/debit cards, internet banking, and mobile payment apps. The communiqué reminds taxpayers that payment must be completed by the same deadline to avoid interest accrual.
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