Mauritius Revenue Authority (MRA)
Form IT 3 — Annual Return of Income — Company and Trust
Declare your company's annual income and calculate corporate tax liability for the MRA
- Form ID
- IT 3
- Who must file
- All companies, trusts, foundations, and non-resident partnerships in Mauritius
- Filing frequency
- Annual
- Filing deadline
- Within 6 months from the end of the month in which the accounting period ends
- Regulator
- Mauritius Revenue Authority (MRA)
IT Form 3 is the annual corporate income tax return filed with the Mauritius Revenue Authority by all companies, trusts, and foundations. Companies declare all income derived during the preceding accounting year and calculate tax at the standard rate of 15% (3% for qualifying export companies).
Companies with gross income above MUR 10 million are also subject to the Advance Payment System, requiring quarterly payments. Late submission incurs a penalty of MUR 2,000 per month (maximum MUR 20,000), while late payment adds a 5% penalty plus 0.5% monthly interest. Electronic filing is mandatory for all companies.
Learn more about how HeadOffice can help you manage your Mauritian business finances and stay on top of your tax obligations.