e-Services - Mauritius Revenue Authority

Filing of Returns / Payment of Tax

Individual Tax Returns

e-Filing Service Centre

The Mauritius Revenue Authority (MRA) has made available facilities for approved service centres to file tax returns electronically on behalf of taxpayers.

Deregistration

To facilitate the deregistration process, the MRA has developed a standard simplified platform to submit request for deregistration.

To access the system, applicants will have to use the Tax Account Number or NID/NCID as username and a password.

Where password is not available for individuals or companies, the applicant will be able to retrieve the password through the password management system by providing the NID or NCID or TAN and follow the steps thereof.

Application for Deregistration

Click Here to Deregister

General Information

Deregistration request will be subject to the completion of the necessary verification procedures. The tax filing obligation remains open until the applicant has been duly notified by the MRA that the deregistration application has been approved.
Persons in business are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to apply for deregistration.
Please ensure that correct email address and telephone number has been provided as they will be used by MRA for any further communication.
On successful submission of the application, an acknowledgement ID will be displayed on the screen. If no acknowledgement ID is received, the submission is incomplete. Please take necessary actions to correctly submit the application.

Support services

A dedicated SME Help Desk has also been provided at the seat of MRA’s head office for persons in business regarding their deregistration process or any other related assistance. They may also send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. or contact MRA on 207 6000 during regular working days from 08:45 to 16:30. Persons in business may also seek assistance from MRA by using the e-appointment facility available on MRA website.

Voluntary Disclosure Settlement Scheme (VDSS) 2025

The Mauritius Revenue Authority (MRA) informs the public that a Voluntary Disclosure Settlement Scheme has been introduced through the enactment of the Finance Act 2025.

Application to join the scheme shall be made electronically on or before 31 March 2026.

Click here to submit your VDSS application

Click here to submit your VDSS application under Objection/Appeal

Click here to log into Taxpayer Portal

Duration of the scheme

Application to join the scheme and pay the tax disclosed shall be made on or before 31 March 2026.

Period covered under VDSS

For Income Tax

Year of assessment 2024-2025 and any prior years of assessment;
For Value Added Tax (VAT)
- Taxpayers submitting monthly VAT returns
  
  Taxable period ended 30 April 2025 and any prior taxable periods.
- Taxpayers submitting quarterly VAT returns
  
  Taxable Quarter ended 31 March 2025 and any prior taxable periods.

Eligible Person

Any person wishing to make a voluntary disclosure in respect of his undeclared/ under-declared income/taxable supplies for the above periods may join the VDSS.
Any person may also join VDSS where he:
has been assessed after 05 June 2025 for the above-mentioned periods;
has objected to the assessment(s) or appealed to the Assessment Review Committee (ARC), the Supreme Court, or the Judicial Committee of the Privy Council and the case is still pending as at 31 March 2026;
has withdrawn his objection/appeal; and
has agreed to the amount of tax assessed.

Persons not eligible for the scheme

The scheme is not applicable to any person –

who has been convicted of an offence on or after 01 July 2012;
against whom there are any pending criminal proceedings into an act of; or
who is the subject matter of an enquiry relating to,

drug trafficking under the Dangerous Drugs Act, arms trafficking, an offence related to terrorism under the Prevention of Terrorism Act, money laundering under the Financial Intelligence and Anti-Money Laundering Act, a corruption offence under the Prevention of Corruption Act or an offence under the Financial Crimes Commission Act 2023.

Method of application

Any person who wishes to join the scheme will have to submit an application electronically.

Categories of Persons joining VDSS

A person may fall in the following categories:

Non-Filers
Persons having filed return(s)
Persons whose case(s) is(are) under objection or appeal for assessment raised after 05 June 2025.
Persons who has been issued with an assessment and the assessment is not under dispute or dispute has been determined and who wish to make a VDSS disclosure for an amount higher than the amount assessed or determined.
Non-registered persons.

Non-filers

A person who has not submitted his Income Tax/VAT return will have to submit an application to join VDSS and select the appropriate year(s) of assessment/ taxable period(s) for which he is making his disclosure. The person is required to submit the return(s) for the corresponding year(s) of assessment/ taxable period(s).

Persons having filed return

A person who has already submitted his Income Tax/VAT return will have to submit an application to join VDSS and select the appropriate year(s) of assessment/ taxable period(s) for which he is making his disclosure. The person is required to submit an amended return(s) for the corresponding year(s) of assessment/ taxable period(s).

Persons whose case is under objection or appeal for assessment raised after 05 June 2025

To proceed with the application to join VDSS, a person falling under this category should:

Firstly withdraw his Objections/Appeal; and then
submit the application to join VDSS.

Any year(s) of assessment/taxable period(s) currently under objection/appeal will be displayed in the application and the person will have to select the year(s) of assessment/taxable period(s) for which he wants to make a disclosure/additional disclosure under VDSS.

Non-registered person

For Income Tax:

Any person who is not registered for income tax purposes and wishes to make a disclosure for year of assessment 2024-2025 and any prior years of assessment, is required to apply for a Tax Account Number and follow the same procedure for non-filers above.

Click here to apply for a Tax Account Number

For VAT:

Any person who is not registered for VAT and wishes to make a disclosure for taxable period 30 April 2025 or any prior period, should apply for VAT registration first.

Click here to submit an application to be registered for VAT

Once registered, he will have to click at "NON-REGISTERED PERSONS" and fill in the appropriate taxable period(s) for which he wants to make a disclosure under VDSS.

Additionally, a person who was has been registered after 30 April 2025 and wishes to make a disclosure for taxable periods 30 April 2025 and prior taxable periods will also have to click at “NON-REGISTERED PERSONS” and fill in the appropriate taxable period(s).

General information before making an application:

Individuals are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.
Kindly note that it is the person's responsibility to make a correct and complete application.
Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.
On successful submission of the application an acknowledgement message will be displayed on your screen followed by a confirmation email/sms on the email address/mobile number provided.

Support services

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist eligible persons.

Customs

Validation of Certificate of Origin

Click here for the Validation of Certifricate of Origin

User guide for Verification of e-Certificate of Origin (eCO)

"This link allows Exporter/Importer (holder of a Certificate ID) to check validity of Certificates of Origin which have been issued at export by the MRA Customs Department for preferential trade agreements namely interim Economic Partnership Agreement, SADC Protocol on Trade, IOC Protocol, Pakistan-Mauritius Preferential Trade agreement and Turkey-Mauritius Free Trade Agreement".

Tax Disputes Settlement Scheme (TDSS) 2025

The Mauritius Revenue Authority (MRA) informs the public that Finance Act 2025 has introduced the Tax Disputes Settlement Scheme (TDSS) relating to cases under appeal before the Assessment Review Committee, Supreme Court or the Judicial Committee of the Privy Council.

Application to join the scheme shall be made online on or before 31 December 2025.

Click here to submit your TDSS application for Taxes

Click here to submit your TDSS application for Customs

Duration of the scheme

Application to join the scheme shall be made on or before 31 December 2025 and any outstanding tax should be paid on or before 31 March 2026.

Eligible taxpayers

The scheme is applicable to all assessments issued in respect of which proceedings before the Assessment Review Committee, the Supreme Court or the Judicial Committee of the Privy Council were pending as at 5 June 2025.

Persons not eligible for the scheme (section 28(24)(b) of the MRA Act)

The scheme is not applicable to any person –

who has been convicted of an offence on or after 01 July 2012;
against whom there are any pending criminal proceedings into an act of; or
who is the subject matter of an enquiry relating to;

General information for TDSS application

On successful submission of the application, an acknowledgement message will be displayed on your screen. If the acknowledgement message is not displayed, the submission is unsuccessful. Please re submit the application or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it..

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