Resources & Compliance Hub | Maurisight Consultant Ltd

📅 Key Filing & Compliance Deadlines

VAT Returns:
- Monthly: For businesses with taxable supplies exceeding Rs 10 million.
- Quarterly: For businesses with taxable supplies less than Rs 10 million.
- Due Date: 20th of the month following the taxable period.
- More Information MRA eServices+5Corporate Vision+5Mauritius Revenue Authority+5
Advance Payment System (APS):
- Due Dates: Last day of the month following each quarter.
- APS DetailsMauritius Revenue Authority+14Mauritius Revenue Authority+14Mauritius Revenue Authority+14
Corporate Tax Returns:
- With Tax Payable (Accounting Year Ending June 2024): Due by 27th December 2024.
- No Tax Payable or Loss: Due by 15th January 2025.
- Filing Detailsportalmns.mu+21Mauritius Revenue Authority+21Mauritius Revenue Authority+21
Individual Tax Returns:
- Due Date: 30th September 2025.
- Extended Deadline: 15th October 2025 (for electronic filers).
- E-Filing PortalGSL Law & Consulting+2Axis+2Corporate Vision+2Mauritius Revenue AuthorityMauritius Revenue Authority+3MRA eServices+3eservices3.mra.mu+3

Payment of Trade Fees:
- Single Instalment: Due by 20th January 2025.
- Two Instalments: 1st by 20th January 2025, 2nd by 30th June 2025.
- Exemption: Businesses with trade fees not exceeding MUR 5,000 are exempted.
- Trade Fee NoticeMCCI+5Mauritius Revenue Authority+5Companies Mauritius+5MCCI+2Companies Mauritius+2Companies Mauritius+2Mauritius Revenue Authority+6Companies Mauritius+6Companies Mauritius+6