MRA ComplianceCalendar 2026
Every VAT, PAYE, CSG/NSF, HRDC, TDS, APS and annual filing deadline for Mauritius. Download to Google or Apple Calendar.
Deadlines shown are estimates based on MRA rules effective July 2025. Always verify at
mra.mu before filing.
VAT Return — Jan 2026
File via MRA e-Services by 20th of following month
PAYE — Jan 2026
Employee income tax deductions — file and pay by 28th of following month
CSG / NSF — Jan 2026
Social contributions — due 28th of following month (same remittance as PAYE)
HRDC Training Levy — Jan 2026
Training levy 1.5% of basic salary (employer only) — due 28th of following month
VAT Return — Feb 2026
File via MRA e-Services by 20th of following month
PAYE — Feb 2026
Employee income tax deductions — file and pay by 28th of following month
CSG / NSF — Feb 2026
Social contributions — due 28th of following month (same remittance as PAYE)
HRDC Training Levy — Feb 2026
Training levy 1.5% of basic salary (employer only) — due 28th of following month
TDS Return — Q1 2026 (Jan–Mar)
Tax Deducted at Source — quarterly return
VAT Return — Mar 2026
File via MRA e-Services by 20th of following month
PAYE — Mar 2026
Employee income tax deductions — file and pay by 28th of following month
CSG / NSF — Mar 2026
Social contributions — due 28th of following month (same remittance as PAYE)
HRDC Training Levy — Mar 2026
Training levy 1.5% of basic salary (employer only) — due 28th of following month
APS (Advance Payment System) — Q1
Advance income tax payment
VAT Return — Apr 2026
File via MRA e-Services by 20th of following month
PAYE — Apr 2026
Employee income tax deductions — file and pay by 28th of following month
CSG / NSF — Apr 2026
Social contributions — due 28th of following month (same remittance as PAYE)
HRDC Training Levy — Apr 2026
Training levy 1.5% of basic salary (employer only) — due 28th of following month
VAT Return — May 2026
File via MRA e-Services by 20th of following month
PAYE — May 2026
Employee income tax deductions — file and pay by 28th of following month
CSG / NSF — May 2026
Social contributions — due 28th of following month (same remittance as PAYE)
HRDC Training Levy — May 2026
Training levy 1.5% of basic salary (employer only) — due 28th of following month
TDS Return — Q2 2026 (Apr–Jun)
Tax Deducted at Source — quarterly return
VAT Return — Jun 2026
File via MRA e-Services by 20th of following month
PAYE — Jun 2026
Employee income tax deductions — file and pay by 28th of following month
CSG / NSF — Jun 2026
Social contributions — due 28th of following month (same remittance as PAYE)
HRDC Training Levy — Jun 2026
Training levy 1.5% of basic salary (employer only) — due 28th of following month
APS — Q2
Advance income tax payment
VAT Return — Jul 2026
File via MRA e-Services by 20th of following month
PAYE — Jul 2026
Employee income tax deductions — file and pay by 28th of following month
CSG / NSF — Jul 2026
Social contributions — due 28th of following month (same remittance as PAYE)
HRDC Training Levy — Jul 2026
Training levy 1.5% of basic salary (employer only) — due 28th of following month
VAT Return — Aug 2026
File via MRA e-Services by 20th of following month
PAYE — Aug 2026
Employee income tax deductions — file and pay by 28th of following month
CSG / NSF — Aug 2026
Social contributions — due 28th of following month (same remittance as PAYE)
HRDC Training Levy — Aug 2026
Training levy 1.5% of basic salary (employer only) — due 28th of following month
Corporate / Income Tax Return — FY2025/26
Annual tax return for financial year ending June 2026
TDS Return — Q3 2026 (Jul–Sep)
Tax Deducted at Source — quarterly return
VAT Return — Sep 2026
File via MRA e-Services by 20th of following month
PAYE — Sep 2026
Employee income tax deductions — file and pay by 28th of following month
CSG / NSF — Sep 2026
Social contributions — due 28th of following month (same remittance as PAYE)
HRDC Training Levy — Sep 2026
Training levy 1.5% of basic salary (employer only) — due 28th of following month
APS — Q3
Advance income tax payment
VAT Return — Oct 2026
File via MRA e-Services by 20th of following month
PAYE — Oct 2026
Employee income tax deductions — file and pay by 28th of following month
CSG / NSF — Oct 2026
Social contributions — due 28th of following month (same remittance as PAYE)
HRDC Training Levy — Oct 2026
Training levy 1.5% of basic salary (employer only) — due 28th of following month
VAT Return — Nov 2026
File via MRA e-Services by 20th of following month
PAYE — Nov 2026
Employee income tax deductions — file and pay by 28th of following month
CSG / NSF — Nov 2026
Social contributions — due 28th of following month (same remittance as PAYE)
HRDC Training Levy — Nov 2026
Training levy 1.5% of basic salary (employer only) — due 28th of following month
TDS Return — Q4 2026 (Oct–Dec)
Tax Deducted at Source — quarterly return
VAT Return — Dec 2026
File via MRA e-Services by 20th of following month
PAYE — Dec 2026
Employee income tax deductions — file and pay by 28th of following month
CSG / NSF — Dec 2026
Social contributions — due 28th of following month (same remittance as PAYE)
HRDC Training Levy — Dec 2026
Training levy 1.5% of basic salary (employer only) — due 28th of following month
Annual Return — MNS
Annual company return — due date varies by incorporation month; check MNS
APS — Q4
Advance income tax payment