SME Tax in Mauritius: The Complete Compliance Guide for Small Businesses (2026)

This is your one-stop reference. Bookmark it, and check the deadlines section each quarter. If you're brand new, start with our How to Start a Business in Mauritius (2026) guide first, then come back.

Income tax — sole traders vs companies

• Sole traders pay personal income tax on business profits (revenue minus deductible expenses). The current headline rate is 15%, with progressive bands kicking in above certain thresholds.
• Companies pay 15% corporate tax. Exporters of goods benefit from a 3% reduced rate on the export portion of profits.
• Filing: annual return via MRA Tax Connect within 6 months of year-end.

VAT — when it becomes compulsory

VAT registration is compulsory when your annual taxable turnover exceeds Rs 6 million. Once registered you charge 15% on taxable supplies, file quarterly (or monthly for larger businesses), and can deduct input VAT on eligible purchases. See our full guide: When Does a Mauritian Business Have to Register for VAT?.

PAYE — when you hire

As soon as you pay salaries above the personal exemption threshold:

1. Register as an employer with the MRA.
2. Deduct PAYE monthly and remit by the 20th of the following month.
3. File a Statement of Emoluments annually.
4. Register with the NPF/CSG and pay contributions.

CSG, NSF and HRDC contributions

• CSG (Contribution Sociale Généralisée) — replaces NPF for most workers; employer and employee both contribute.
• NSF — small monthly contribution.
• HRDC Training Levy — 1.5% of basic salary, refundable against accredited training.

Deadlines to circle in your calendar

• 20th of each month: PAYE, CSG/NSF, VAT (monthly filers).
• End of month after each quarter: Quarterly VAT return.
• 6 months after year-end: Corporate income tax return.
• 30 September: Statement of Emoluments.

Deductions & reliefs SMEs often miss

• Depreciation on assets (computers, vehicles, machinery).
• Home-office expenses for genuinely used space.
• Marketing and website costs.
• HRDC-refundable training for you and staff.

Staying audit-ready year-round

• Use bookkeeping software (Zoho Books, Xero, QuickBooks) or an accountant.
• Reconcile bank statements monthly.
• Keep invoices for at least 5 years.
• File on time — most SME penalties come from late filing, not disputed numbers.

Frequently asked questions

What tax do I pay as a sole trader in Mauritius?

Personal income tax on business profits at 15% (with progressive bands above certain thresholds). No corporate return, no VAT unless you cross Rs 6M turnover.

When must I register for VAT?

As soon as your annual taxable turnover exceeds Rs 6 million, or immediately for certain professional activities.

What happens if I miss an MRA deadline?

The MRA applies a penalty (typically 5% of tax due plus interest of 1% per month). File as soon as possible to stop interest accruing.

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