Filing of Returns / Payment of Tax

Corporate Tax Return

Value Added Tax Return (VAT)

Individual Tax Returns

e-Payment

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MRA Playlist

JULY 2025

By Tuesday 15th July

Electronic submission of Companies Return for accounting year ending in December 2025 with no tax liabilities or loss is declared.
Payment of Advertising Structure Fee for the third quarter of the year 2025.

By Monday 21st July

Payment of Environment Protection Fee for the month of June 2025.
Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted (other than through electronic).
Electronic Gaming Returns* for June 2025.
VAT Special Levy on Banks whose accounting year ends in February 2025.
Tax on winnings**.

By Thursday 31st July

Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 April 2025.
Electronic submission of return and Payment of Tax by companies with accounting year ending in January 2025.
Remittance of Passenger Fee/Passenger Solidarity Levy.
Electronic submission Joint PAYE & Social Contribution (CSG)/NSF return for June 2025 and payment of tax withheld.
Electronic submission of PRGF Return and Payment of PRGF contributions for June 2025.
Electronic submission of VAT Return for month of June 2025 and quarter ended 30 June 2025 and Payment of Tax, if any.
Electronic submission of monthly return of TDS for June 2025 and payment of Tax deducted.

AUGUST 2025

By Thursday 07th August

National Lottery and Loterie Vert.

By Friday 15th August

Submission of Return of Employees (ROE) to MRA for income year ended 30 June 2025.
Statement of Emoluments to employees.
Annual TDS Return for income year ended 30 June 2025.
Return of Dividends for income year ended 30 June 2025.
Statement of Life Insurance Premium for income year ended 30 June 2025.
Statement of Donations for income year ended 30 June 2025 (by approved Charitable Institutions).
Statement of Financial Transactions for income year ended 30 June 2025.
Statement of Foreign Currency Transactions for income year ended 30 June 2025.

By Wednesday 20th August

Payment of Environment Protection Fee for month of July 2025.
Monthly return of Tax Deducted at Source with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for July 2025.
Electronic Gaming Returns* for July 2025.
Tax on winnings**

SEPTEMBER 2025

By Monday 01st September

Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 May 2025.
Electronic submission of return and Payment of Tax by companies with accounting year ending in Feb 2025.
Remittance of Passenger Fee/Passenger Solidarity Levy for the month of July 2025.
Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for the month of July 2025.
Electronic submission of PRGF Return and Payment of PRGF contributions for July 2025.
Electronic submission of VAT Return for July 2025 and Payment of Tax.
Electronic submission of Statement for Purchases of Goods & Services for the income year ending 30 June 2025.
Electronic submission of monthly Return of TDS and payment of Tax deducted for the month of July 2025.
VAT Special Levy on Banks whose accounting year ends in March 2025.

By Monday 22nd September

Payment of Environment Protection Fee for August 2025.
Submission of monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted for August 2025.
Electronic Gaming Returns* for August 2025.
Tax on winnings**

By Tuesday 30th September

Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 June 2025.
Electronic submission of return and payment of tax by companies with accounting year endin in March 2025.
Remittance of Passenger Fee/Passenger Solidarity Levy for August 2025.
Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for August 2025.
Electronic submission of PRGF Return and Payment of PRGF contributions for August 2025.
Electronic submission of VAT Return for August 2025 and Payment of Tax.
Electronic submission of monthly return of TDS and payment of Tax deducted for August 2025.
Annual return of income for resident societé for income year ended 30 June 2025 (Year of Assessment 2025/2026).
Annual return of income of a deceased person’s estate (succession) for income year ended 30 June 2025 (Year of Assessment 2025/2026).
VAT Special Levy on Banks whose accounting year ends in April 2025.

OCTOBER 2025

By Wednesday 15th October

Payment of Advertising Structure Fee for the fourth quarter of the year 2025.
Electronic submission of annual returns and Payment of Tax electronically for individuals for income year ended 30 June 2025.
Annual Contribution Return Category Private Household (01 July 2024 to 30 June 2025).
Annual Contribution Return by self-employed (July 2025 to June 2026)

By Tuesday 21st October

Payment of Environment Protection Fee for September 2025.
Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for September 2025.
Electronic Gaming Returns* for September 2025.
Tax on winnings**

By Friday 31st October

Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 July 2025.
Electronic submission of return and Payment of Tax by companies with accounting year ending in April 2025.
Remittance of Passenger Fee/Passenger Solidarity Levy for September 2025.
Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for September 2025.
Electronic submission of PRGF Return and Payment of PRGF contributions for September 2025.
Electronic submission of VAT Return for month of September 2025 and quarter ending 30 September 2025 and Payment of Tax, if any.
Electronic submission of monthly Return of TDS and payment of Tax deducted for month of September 2025.
VAT Special Levy on Banks whose accounting year ends in May 2025.

NOVEMBER 2025

By Friday 07th November

National Lottery and Loterie Vert.

By Thursday 20th November

Payment of Environment Protection Fee for October 2025.
Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for October 2025.
Electronic Gaming Returns* for October 2025.
Tax on winnings**

December 2025

By Monday 01st December

Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 August 2025.
Electronic submission of return and Payment of Tax by companies with accounting year ending in May 2025.
Remittance of Passenger Fee/Passenger Solidarity Levy for the month of October 2025.
Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for October 2025.
Electronic submission of PRGF Return and Payment of PRGF contributions for October 2025.
Electronic submission of VAT Return for October 2025 and Payment of Tax, if any.
VAT Special Levy on Banks whose accounting year ends in June 2025.
Electronic submission of Monthly return of TDS and payment of Tax deducted for October 2025.

By Monday 22nd December

Payment of Environment Protection Fee for November 2025.
Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for November 2025.
Electronic Gaming Returns* for November 2025.
Tax on winnings**

By Monday 29th December

Submission of CPS Statement and Payment of Tax for quarter ending 30 September 2025 by individuals.
Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 September 2025.
Electronic submission of return and Payment of Tax by companies with accounting year ending in June 2025.
Remittance of Passenger Fee/Passenger Solidarity Levy for November 2025.
Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for November 2025.
Electronic submission of PRGF Return and Payment of PRGF contributions for November 2025.
Electronic submission of VAT Return for November 2025 and Payment of Tax, if any.
Electronic submission of Monthly Return of TDS and payment of Tax deducted for November 2025.
VAT Special Levy on Banks whose accounting year ends in July 2025.