Self Employed / Current Payment System (CPS)

1. Who is a self-employed?

   A self-employed person is one who does not have a contract of employment and who derives income from any trade, business or profession in his own name or also from rental of property.

2. Business Registration Number (BRN)

   Any individual conducting business in Mauritius should obtain his Business Registration Number (BRN) from the Companies and Business Registration Department. The BRN should be indicated on all invoices issued by him.

3. Obligations for Submission of CPS

   A CPS Statement of Income should be submitted quarterly to the Director General by every self-employed taxpayer deriving business income (Including Income from Profession, Vocation or Occupation) and rental Income where:

   1. the gross income falling under CPS for the preceding income year exceeded Rs 4 million; and

   2. the tax payable on the chargeable income exceeds Rs 500

4. Due Dates

   The Current Payment System (CPS) for self employed people is on a quarterly basis:

   In respect of CPS quarter	Due date for submission of CPS Statement and payment of tax
   1 Jul to 30 Sept	2 days excluding Saturdays and public holidays before the end of December
   1 Oct to 31 Dec	31 March
   1 Jan to 31 March	2 days, excluding Saturdays and public holidays, before the end of June

    No need to submit for the 4th quarter, since taxpayer is required to submit Annual Return on 30 September.

5. Rate of tax payable under CPS 

   The Chargeable Income of a quarter is taxed at the rate of 15%

6. Penalty & Interest
   • Late Submission of statement of income

     A penalty of Rs 2,000 per month or part of the month until such time as the Statement of Income is submitted provided that the total penalty payable shall not exceed Rs 6,000 per Statement of Income.

   • Late Payment of tax under CPS

     A penalty of 5% of the amount of tax remaining unpaid and interest at the rate of 0.5% per month or part of the month during which the tax remains unpaid.

7. Annual Return

   Every person who is required to submit a Statement of Income under the CPS shall at the end of the income year, submit to the Director- General the annual return in due date.

   Where an individual fails to submit the annual return, he shall be liable to pay to the Director-General penalty and interest.

8. Due Dates for CPS Statements

   Return / Submission Date : 30 September

   Payment Date : 30 September*

   * Next working day if 30 September is a Sunday or Public Holiday

   The deadline is 15 October for taxpayers filing their returns electronically and effecting payment, if any, using ATM, mobile payment and direct debit.