Mauritius: Individual taxpayers filing statement - KPMG Global
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Mauritius: Individual taxpayers filing statement of assets and liabilities

Mauritius: Individual taxpayers filing statement

Individuals who have income exceeding MUR 15 million* or more or who own assets with a value exceeding MUR 50 million must submit a statement of assets and liabilities with their income tax returns. For these purposes, the assets include those of the taxpayer’s spouse and dependent children whether located inside or outside Mauritius.


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The statement of assets and liabilities for the income year ended 30 June 2017 is due by 2 October 2017 (along with the income tax return).

Once the statement of assets and liabilities is filed with the income tax return for 2017/2018, a further statement would not be required to be filed annually unless the value of the assets (in aggregate) increases by more than 15%.

*MUR 15 million = approximately US $450,000

Read a 2017 report [PDF 166 KB] prepared by the KPMG member firm in Mauritius

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