Tax: getting a TAN and filing with the MRA
Get a Tax Account Number, understand the tax year and file online with the MRA.
Are you tax resident?
As a rule you are tax resident if you spend 183 days or more in Mauritius during the income year. The income year runs from 1 July to 30 June.
Apply for a TAN
Non-citizens without a Mauritian ID card use a Tax Account Number (TAN). Apply through the MRA's online 'Application for TAN' service; your employer may also handle it.
Employees: tax is withheld at source
For employees, tax is withheld monthly by the employer (PAYE). Fill in the Employee Declaration Form so your reliefs are applied.
Who must file a return?
A return is required in particular if your net income exceeds MUR 500,000, if PAYE or tax deduction at source applied, or if gross business income exceeds MUR 2 million; all self-employed people must file. Others may file a simplified return.
File online before the deadline
Returns are filed on the MRA portal using your ID (NIC or TAN) and password. For the year ended 30 June 2026 the deadline was Thursday 15 October 2026; check the MRA notice each year.
Pay and keep records
Any tax due is paid with the return; late filing or payment brings penalties and interest. Keep your records and use the MRA tax calculator to estimate what you owe.
Need help?
The MRA helpdesk answers on 207 6000 during office hours, and an online e-Appointment service is available. A forgotten TAN can be retrieved online.