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Freelancer & Self-Employed Tax Return Guide in Mauritius (CPS 2025)
Freelancers and self-employed people in Mauritius pay tax through the Current Payment System. Here's how to register, calculate quarterly payments and file the annual return.
Anexa Biz Oct 17, 2025 11 min read
The Current Payment System (CPS)
Self-employed individuals with net income > Rs 4 million per year (or gross income > Rs 10 million) pay tax quarterly under the CPS. Everyone else pays through the annual return.
| Quarter | Period | Deadline |
|---|---|---|
| Q1 | Jul–Sep | Two days before the end of October |
| Q2 | Oct–Dec | Two days before the end of January |
| Q3 | Jan–Mar | Two days before the end of April |
| Q4 | Apr–Jun | Rolled into annual return |
Self-employed CSG
- Self-employed individuals pay CSG on net income above the threshold.
- Rate: 3% on annual net income above Rs 390,000 (2025 configuration).
- Filed via MRA Individual e-Services.
Frequently asked questions
Q. Do I need to register for VAT as a freelancer?
Only if your annual taxable turnover exceeds Rs 6M — or if you provide a listed professional service (accountancy, legal, medical, etc.) irrespective of turnover.