Mauritius Tax filing deadlines
Mauritius Tax filing deadlines: 4 deadline rules held, cited to 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: MRA. Last checked against the official source on 13 Oct 2026.
Official source: 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: MRA · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Mauritius for VAT/GST returns and payments, PAYE/payroll withholding, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
Compare tax filing deadlines across all 11 African countries →
| Current value | 4 deadline rules |
|---|---|
| In force from | — |
| Official source | 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: MRA — VAT e-Services: VAT Return |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://afriref.dev/v1/mu/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/mu/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/mu/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT return and payment — monthly (electronic filing and payment) VAT-registered persons filing monthly returns electronically and paying electronically | monthly | last day of the following month | source silent; not moved, flagged | MRA — VAT e-Services: VAT Return “monthly electronic electronic at the end of the following month” | 2026-10-13 |
| VAT / GST | VAT return and payment — quarterly (electronic filing and payment) VAT-registered persons filing quarterly returns electronically and paying electronically | quarterly | last day of the following month | source silent; not moved, flagged | MRA — VAT e-Services: VAT Return “quarterly electronic electronic at the end of the month following the end of the quarter” | 2026-10-13 |
| PAYE / payroll withholding | PAYE remittance and monthly PAYE return — electronic Employers remitting PAYE electronically | monthly | last day of the following month | source silent; not moved, flagged | MRA — Employers: PAYE “in case tax withheld is remitted electronically, it should be paid on or before the end of the month immediately following the month in which the tax is…” | 2026-10-13 |
| PAYE / payroll withholding | PAYE remittance — other than electronic Employers remitting PAYE other than electronically | monthly | 20 days after the period ends | source silent; not moved, flagged | MRA — Employers: PAYE “should be paid to the director-general within 20 days from the end of the month in which the tax was withheld” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-20 | PAYE remittance — other than electronic | 2026-09-01 – 2026-09-30 | — |
| 2026-10-31 | PAYE remittance and monthly PAYE return — electronic | 2026-09-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday roll unverified |
| 2026-10-31 | VAT return and payment — monthly (electronic filing and payment) | 2026-09-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday roll unverified |
| 2026-10-31 | VAT return and payment — quarterly (electronic filing and payment) | 2026-07-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday roll unverified |
| 2026-11-20 | PAYE remittance — other than electronic | 2026-10-01 – 2026-10-31 | — |
| 2026-11-30 | PAYE remittance and monthly PAYE return — electronic | 2026-10-01 – 2026-10-31 | — |
| 2026-11-30 | VAT return and payment — monthly (electronic filing and payment) | 2026-10-01 – 2026-10-31 | — |
| 2026-12-20 | PAYE remittance — other than electronic | 2026-11-01 – 2026-11-30 | 2026-12-20 2026-12-20 Sunday roll unverified |
| 2026-12-31 | PAYE remittance and monthly PAYE return — electronic | 2026-11-01 – 2026-11-30 | — |
| 2026-12-31 | VAT return and payment — monthly (electronic filing and payment) | 2026-11-01 – 2026-11-30 | — |
| 2027-01-20 | PAYE remittance — other than electronic | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-31 | PAYE remittance and monthly PAYE return — electronic | 2026-12-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday roll unverified |
| 2027-01-31 | VAT return and payment — monthly (electronic filing and payment) | 2026-12-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday roll unverified |
| 2027-01-31 | VAT return and payment — quarterly (electronic filing and payment) | 2026-10-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday roll unverified |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. The served holiday calendar covers 2026-01-01 to 2026-12-31. Dates outside it are weekend-checked only and may still fall on a public holiday. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
Not covered here
We hold no verified rule for these taxes in MU. Each reason is given; where a deadline exists but its source could not be verified, we hold none rather than guess.
- Corporate income tax: Annual return is due 'not later than six months from the end of the month in which its accounting year ends', but for 30 June and 31 December year-ends (the common cases) it is '2 days, excluding Saturdays and public holidays, before the end of December and June'. That business-day offset can't be expressed with the due types (MRA corporate-tax page).
- Corporate income tax: APS statements and payment are due within 3 months from the end of the month in which the APS quarter ends, but quarters ending in March or September are due 2 days (excluding Saturdays and public holidays) before end of June or December, and June year-end companies have a 31 January rule. Not expressible with the due types (MRA APS FAQ page).
Email me when this changes
Free. One email when an official figure we track changes — not when we re-check it. You confirm by email first, and every alert has a one-click unsubscribe.
Other Mauritius series: Bank of Mauritius Key Rate · VAT standard rate · VAT registration threshold · National Minimum Wage (full-time worker, monthly) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Legal rate of interest (intérêts au taux légal) · Personal income tax bands · Statutory social-insurance contributions
The same figure elsewhere: Nigeria · Rwanda · Senegal · South Africa · Tanzania · all 11