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Business Compliance Calendar Mauritius 2025: Never Miss a Deadline

Complete month-by-month compliance calendar for Mauritian businesses in 2025. Track all tax deadlines, filing requirements, and regulatory obligations to stay compliant.

📅 January 15, 2025⏱️ 11 min read✍️ KickOff Mauritius Team

Business Compliance Calendar Mauritius 2025: Never Miss a Deadline

Staying compliant with Mauritian business regulations requires tracking multiple deadlines throughout the year. This comprehensive calendar covers all key dates for tax filings, license renewals, and regulatory obligations in 2025. Bookmark this page and set reminders to avoid penalties.

Quick Reference: Critical Deadlines

Date Deadline Who Must Comply
15th of each month NPS contributions + APS tax payments All employers + companies with prior tax > Rs 30,000
20th of each month VAT return filing and payment Monthly VAT filers
Jan 31 Trade license first installment Classified trade businesses
Mar 31 Individual income tax return Self-employed individuals
Jun 30 Financial year-end Most companies (July-June year)
Jul 31 Trade license second installment Classified trade businesses
Sep 30 Corporate tax return All companies
Quarterly (15th) CSG & NSF contributions All employers

January 2025

Wednesday, January 15

NPS Contributions (December 2024)

  • Who: All employers
  • Amount: 6% employer + 3% employee (deducted from salary)
  • How: MRA e-Services or bank payment
  • Penalty: 5% of unpaid amount + 0.5% interest per month

APS Payment (Companies)

  • Who: Companies with prior year tax > Rs 30,000
  • Amount: (Prior year tax ÷ 12) × 1.05
  • How: MRA e-Services
  • Penalty: Interest at 0.5% per month

Monday, January 20

VAT Return (December 2024)

  • Who: Monthly VAT filers (turnover > Rs 10M)
  • What: Submit VAT return and pay net VAT
  • How: MRA e-Services
  • Penalty: Rs 2,000 + Rs 200/day (max Rs 10,000)

Friday, January 31

Trade License First Installment

  • Who: All classified trade businesses
  • Amount: 50% of annual trade license fee
  • Where: District/Municipal Council office
  • Penalty: 50% surcharge on late payment

Action Items:

  • Pay NPS for December employees (15th)
  • Make January APS payment if applicable (15th)
  • File and pay December VAT (20th)
  • Pay trade license first half (31st)
  • Reconcile December accounts
  • Review Q4 2024 financials

February 2025

Saturday, February 15

NPS Contributions (January 2025)

  • Monthly employer contribution deadline

Thursday, February 20

VAT Return (January 2025)

  • Monthly VAT filers submit January return

Action Items:

  • Pay NPS for January (15th)
  • Make February APS payment (15th)
  • File and pay January VAT (20th)
  • Start preparing individual tax returns (due March 31)
  • Organize receipts and records for tax filing

March 2025

Saturday, March 15

NPS Contributions (February 2025)

CSG Contributions (Q4 2024: Oct-Dec)

  • Who: All employers
  • Rate: 0.25% on gross revenue
  • Frequency: Quarterly
  • How: MRA e-Services

NSF Contributions (Q4 2024: Oct-Dec)

  • Who: All employers
  • Rate: 1% on basic wage (employer) + 1% (employee) for wages below Rs 50,000
  • Frequency: Quarterly

Thursday, March 20

VAT Return (February 2025)

Quarterly VAT Return (Q4 2024)

  • Who: Quarterly VAT filers (turnover Rs 6-10M)
  • Period: October - December 2024

Monday, March 31

Individual Income Tax Return

  • Who: Self-employed individuals, business owners, partnerships
  • Tax Year: January 1 - December 31, 2024
  • How: MRA e-Services
  • Penalty: Rs 1,000 first month + Rs 200/week thereafter

Payment of Balance Tax Due

  • Any outstanding individual tax for 2024 must be paid

Action Items:

  • Pay NPS for February (15th)
  • Pay CSG and NSF for Q4 2024 (15th)
  • Make March APS payment (15th)
  • File quarterly VAT return if applicable (20th)
  • File individual income tax return (31st)
  • Pay any balance of individual tax (31st)
  • Review Q1 2025 performance

April 2025

Tuesday, April 15

NPS Contributions (March 2025)

Sunday, April 20

VAT Return (March 2025)

Quarterly VAT Return (Q1 2025)

  • Who: Quarterly VAT filers
  • Period: January - March 2025

Action Items:

  • Pay NPS for March (15th)
  • Make April APS payment (15th)
  • File and pay March VAT (20th)
  • File Q1 VAT return if quarterly filer (20th)
  • Review financial performance for Q1

May 2025

Thursday, May 15

NPS Contributions (April 2025)

Tuesday, May 20

VAT Return (April 2025)

Action Items:

  • Pay NPS for April (15th)
  • Make May APS payment (15th)
  • File and pay April VAT (20th)
  • Start preparing for financial year-end (June 30)
  • Schedule audit if required (turnover > Rs 10M)

June 2025

Sunday, June 15

NPS Contributions (May 2025)

CSG Contributions (Q1 2025: Jan-Mar)

NSF Contributions (Q1 2025: Jan-Mar)

Friday, June 20

VAT Return (May 2025)

Monday, June 30

Financial Year-End

  • Who: Companies using July 1 - June 30 financial year
  • Action: Close accounts, prepare financial statements
  • Next step: Hold AGM within 6 months (by Dec 31, 2025)

Action Items:

  • Pay NPS for May (15th)
  • Pay CSG and NSF for Q1 2025 (15th)
  • Make June APS payment (15th)
  • File and pay May VAT (20th)
  • Close financial year accounts (30th)
  • Complete stocktake if applicable
  • Prepare draft financial statements
  • Review half-year performance

July 2025

Tuesday, July 15

NPS Contributions (June 2025)

APS Payment for July 2025

Sunday, July 20

VAT Return (June 2025)

Quarterly VAT Return (Q2 2025)

  • Period: April - June 2025

Thursday, July 31

Trade License Second Installment

  • Amount: Remaining 50% of annual fee
  • Penalty: 50% surcharge for late payment

Action Items:

  • Pay NPS for June (15th)
  • Make July APS payment (15th)
  • File and pay June VAT (20th)
  • File Q2 VAT if quarterly filer (20th)
  • Pay trade license second half (31st)
  • Begin preparing corporate tax return
  • Schedule AGM (must be within 6 months of year-end)

August 2025

Friday, August 15

NPS Contributions (July 2025)

APS Payment for August 2025

Wednesday, August 20

VAT Return (July 2025)

Action Items:

  • Pay NPS for July (15th)
  • Make August APS payment (15th)
  • File and pay July VAT (20th)
  • Finalize financial statements
  • Complete audit if required
  • Prepare tax computation

September 2025

Monday, September 15

NPS Contributions (August 2025)

CSG Contributions (Q2 2025: Apr-Jun)

NSF Contributions (Q2 2025: Apr-Jun)

APS Payment for September 2025

Saturday, September 20

VAT Return (August 2025)

Quarterly VAT Return (Q3 2025)

  • Period: July - September 2025

Tuesday, September 30

Corporate Income Tax Return

  • Who: All companies (Ltd, PLC)
  • Tax Year: July 1, 2024 - June 30, 2025
  • Requirements:
    • Corporate tax return (Form CIT)
    • Audited financial statements (if turnover > Rs 10M)
    • Tax computation
    • Schedule of fixed assets
    • Supporting documents
  • How: MRA e-Services
  • Penalty: Rs 1,000 + Rs 200/week for late filing

Payment of Balance Corporate Tax

  • Pay any remaining tax after deducting APS payments made

Action Items:

  • Pay NPS for August (15th)
  • Pay CSG and NSF for Q2 2025 (15th)
  • Make September APS payment (15th)
  • File and pay August VAT (20th)
  • File Q3 VAT if quarterly filer (20th)
  • File corporate tax return (30th)
  • Pay balance of corporate tax (30th)
  • Submit audited accounts if required
  • Review Q3 performance

October 2025

Wednesday, October 15

NPS Contributions (September 2025)

APS Payment for October 2025

Monday, October 20

VAT Return (September 2025)

Quarterly VAT Return (Q3 2025)

  • Who: Quarterly VAT filers
  • Period: July - September 2025

Action Items:

  • Pay NPS for September (15th)
  • Make October APS payment (15th)
  • File and pay September VAT (20th)
  • File Q3 VAT return if quarterly filer (20th)
  • Review business strategy for final quarter

November 2025

Saturday, November 15

NPS Contributions (October 2025)

APS Payment for November 2025

Thursday, November 20

VAT Return (October 2025)

Action Items:

  • Pay NPS for October (15th)
  • Make November APS payment (15th)
  • File and pay October VAT (20th)
  • Start year-end planning
  • Review tax planning opportunities

December 2025

Monday, December 15

NPS Contributions (November 2025)

CSG Contributions (Q3 2025: Jul-Sep)

NSF Contributions (Q3 2025: Jul-Sep)

APS Payment for December 2025

Saturday, December 20

VAT Return (November 2025)

Wednesday, December 31

Annual General Meeting Deadline

  • Who: Companies with June 30, 2025 year-end
  • Requirement: AGM must be held within 6 months of year-end
  • Action: Approve financial statements, appoint auditors, declare dividends

Annual Return Filing

  • Deadline: Within 28 days of AGM
  • Documents: Annual return, AGM minutes, updated registers

Action Items:

  • Pay NPS for November (15th)
  • Pay CSG and NSF for Q3 2025 (15th)
  • Make December APS payment (15th)
  • File and pay November VAT (20th)
  • Hold AGM if June 30 year-end (by 31st)
  • Prepare for January 2026 compliance
  • Review full year 2025 performance
  • Plan 2026 budget and strategy

Compliance Checklist by Business Type

All Businesses

  • Monthly: NPS contributions (15th)
  • Monthly: VAT if registered (20th)
  • Quarterly: CSG and NSF (15th after quarter)
  • Annually: Trade license renewal (Jan 31 + Jul 31)

Companies (Ltd/PLC)

  • Monthly: APS payments (15th)
  • Annually: Corporate tax return (Sep 30)
  • Annually: Hold AGM (within 6 months of year-end)
  • Annually: File annual return (within 28 days of AGM)
  • Annually: Appoint/reappoint company secretary

Self-Employed/Sole Traders

  • Monthly: VAT if turnover > Rs 6M (20th)
  • Quarterly: Estimated tax payments (optional but recommended)
  • Annually: Income tax return (Mar 31)
  • Annually: BRN renewal (within 28 days of anniversary)

Employers

  • Monthly: NPS 6% employer + 3% employee (15th)
  • Monthly: PAYE on employee salaries (15th)
  • Quarterly: CSG at 0.25% (15th)
  • Quarterly: NSF contributions (15th)

Automated Reminder System

Set Up Digital Calendar

Google Calendar / Outlook:

  1. Create "Business Compliance" calendar
  2. Set recurring events for all deadlines
  3. Add 2-week advance reminder
  4. Add 3-day advance reminder
  5. Share with accountant/bookkeeper

Use Accounting Software Reminders

Most accounting software includes deadline reminders:

  • QuickBooks: Tax deadlines dashboard
  • Xero: Compliance calendar
  • Zoho Books: Deadline alerts
  • Wave: Filing reminders

MRA SMS Alerts

Register for MRA reminder service:

  1. Log into MRA e-Services
  2. Go to Profile → Notification Preferences
  3. Enable SMS and email reminders
  4. Add mobile number

Penalty Summary

Late Payment Penalties

Type Penalty
Corporate tax 5% of unpaid tax + 0.5% interest/month
VAT 5% of unpaid VAT + 0.5% interest/month
NPS 5% of unpaid amount + 0.5% interest/month
Trade license 50% surcharge

Late Filing Penalties

Type Penalty
Corporate tax return Rs 1,000 + Rs 200/week (max Rs 10,000)
VAT return Rs 2,000 + Rs 200/day (max Rs 10,000)
Individual tax return Rs 1,000 + Rs 200/week (max Rs 10,000)
Annual return (company) Rs 1,000 (first) / Rs 5,000 (second) / Rs 10,000 (subsequent)

Tips to Stay Compliant

1. Automate What You Can

  • Set up recurring bank transfers for monthly payments
  • Use accounting software auto-reminders
  • Enable MRA SMS notifications
  • Use calendar apps with alerts

2. Pay Early, Not On Time

Benefits of early payment:

  • Avoid last-minute technical issues
  • Banks may be closed on deadline day
  • MRA system may be overloaded
  • Peace of mind

Recommended: Pay 3-5 days before deadline

3. Keep a Compliance Binder

Physical or digital folder containing:

  • Calendar of all deadlines
  • Payment receipts
  • Filing confirmations
  • License certificates
  • Registration documents

4. Work with Professionals

Monthly accountant services include:

  • Deadline tracking and reminders
  • Preparation and filing of returns
  • Tax calculations
  • Compliance monitoring

Cost: Rs 3,000 - Rs 10,000/month (worth it for peace of mind)

5. Review Quarterly

Every 3 months:

  • Review compliance status
  • Check all filings completed
  • Confirm all payments made
  • Update calendar for any changes
  • Adjust APS if profit estimates changed

6. Maintain Good Records

Keep for 7 years:

  • All invoices (sales and purchases)
  • Bank statements
  • Tax returns
  • VAT returns
  • Payroll records
  • Receipts

Proper records = easier compliance

Common Compliance Mistakes

Mistake 1: Missing NPS Deadline

Impact: 5% penalty + 0.5% monthly interest

Solution: Set up auto-debit with your bank or calendar reminder for 13th of each month

Mistake 2: Paying VAT but Not Filing Return

Impact: Rs 2,000 penalty even though tax was paid

Solution: Always submit return even if VAT is zero or already paid

Mistake 3: Not Adjusting APS When Profit Changes

Impact: Underpayment penalty or overpaying unnecessarily

Solution: Apply to MRA to adjust APS if profit estimate changes significantly

Mistake 4: Missing Trade License Deadline

Impact: 50% surcharge + business must cease operations

Solution: Pay in January before busy tax season starts

Mistake 5: Holding AGM Late

Impact: Cannot file annual return = Rs 1,000+ penalty

Solution: Schedule AGM 4-5 months after year-end, not waiting until the last month

Emergency: What If You Miss a Deadline?

Immediate Actions

Step 1: File/Pay Immediately

  • Don't delay further
  • Every day increases penalties
  • File even if you can't pay full amount

Step 2: Calculate Penalty

  • Determine exact penalty amount
  • Include it with late payment

Step 3: Document Reason

  • If you have valid excuse (illness, system failure)
  • Keep evidence
  • May be able to request penalty waiver

Step 4: Request Payment Plan

  • If you can't pay full amount
  • Contact MRA immediately
  • Arrange installment plan
  • Reduces additional penalties

Step 5: Prevent Recurrence

  • Identify why deadline was missed
  • Implement safeguards
  • Consider hiring professional help

MRA Penalty Waiver

May be granted for:

  • First offense
  • Technical system issues
  • Medical emergencies
  • Force majeure events

How to apply:

  1. Write to MRA Director General
  2. Explain circumstances
  3. Provide supporting evidence
  4. Request waiver or reduction

Success rate: Higher for first-time offenders with valid reasons

Year-End Compliance Checklist

For Companies (June 30 year-end):

  • Close accounts by June 30
  • Complete stocktake
  • Reconcile all bank accounts
  • Prepare financial statements (July)
  • Arrange audit if required (July-Aug)
  • Prepare tax computation (Aug)
  • Hold AGM (by Dec 31)
  • File corporate tax return (by Sep 30)
  • File annual return (within 28 days of AGM)
  • Update statutory registers
  • Reappoint auditors at AGM

For Individuals (Dec 31 year-end):

  • Reconcile all income and expenses
  • Organize receipts by category
  • Calculate total income
  • Calculate allowable deductions
  • Prepare supporting schedules
  • File tax return by March 31
  • Pay any balance due by March 31

Resources and Support

Mauritius Revenue Authority (MRA)

Corporate and Business Registration Department

Download Forms and Guides:

  • MRA website: Forms & Publications section
  • CBRD website: Resources section

Get Professional Help:

  • Find accountants on KickOff Mauritius directory
  • Compare services and prices
  • Choose ICPA-certified professionals

Conclusion

Staying compliant in Mauritius requires vigilance, organization, and planning. The key is to:

  1. Know your obligations - Understand which deadlines apply to you
  2. Set up reminders - Use digital tools and calendar alerts
  3. Pay early - Don't wait until the deadline
  4. Keep records - Maintain 7 years of documentation
  5. Get help when needed - Professionals save time and reduce stress

Download this calendar and check it monthly to ensure you never miss a critical deadline.

Need help staying compliant with all Mauritian business regulations? Connect with experienced accountants through our directory for compliance support and peace of mind.

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