Trust Tax Returns and Filing

A trust tax return in Mauritius is prepared and filed by the trustee, because the trustee is the person who holds the assets, receives the income and answers to the authorities. For a family trust, the practical questions are simple: what has to be reported, who signs it, and by when. This page answers them in general terms, and explains where the answer depends on the facts of your own trust.

It is general information, not tax advice. Filing obligations turn on the residence of the parties, the type of income and the terms of the deed, so a tax adviser should confirm the position before anything is submitted.

Who files a trust tax return in Mauritius?

The trustee files. A trust has no legal personality of its own: the trustee holds the trust property and is the person dealing with the Mauritius Revenue Authority (MRA) on its behalf. Under the Trusts Act explained, a "qualified trustee" is an FSC-licensed corporate service provider (Management Licence) or another Mauritius-resident person authorised by the Financial Services Commission (FSC) to provide trustee services.

In a family trust this means:

• the trustee collects the income, keeps the accounts and files the return;
• the settlor does not file for the trust, unless the settlor also holds a role that creates a separate personal obligation;
• the protector, if one is appointed, supervises but does not file (see trust protector in Mauritius);
• the beneficiaries report what they personally receive, in their own returns where their tax position requires it.

The settlor's role and its limits are covered in the settlor: role and limits. For the trustee's wider responsibilities, see duties of a trustee toward the family.

What is the tax position of the trust itself?

According to the Income Tax Act 1995 as consolidated up to the Finance Act 2026, every trust is chargeable on its taxable income at the rate set in Part IV of the First Schedule, which is 15%. The return is therefore the document through which the trustee reports that taxable income.

Two points deserve attention because older material on the internet often gets them wrong.

The non-resident trust exemption no longer exists

Section 46(3) of the Income Tax Act used to exempt a non-resident trust that filed a declaration of non-residence within 3 months of the end of the income year. The Finance Act 2021 repealed it, with deemed effect from 1 July 2021. It does not appear in the version consolidated up to the Finance Act 2026. A guide that still describes a "declaration of non-residence" for trusts is out of date.

Section 46(2) still exists, but does not change the rate

Section 46(2) still refers to a trust whose settlor is non-resident (or holds a Global Business Licence) and whose beneficiaries are all non-resident (or hold a Global Business Licence), as well as to a purpose trust whose purpose is carried out outside Mauritius. Such a trust is nevertheless taxed at the same 15% rate under Part IV. For a wider view of how the label "offshore" is used, read offshore trust: what it means in Mauritius.

What must be filed, and when?

The table below summarises the main filing points for a family trust. Where the sourced rules do not set out a trust-specific deadline, the table says so rather than guessing.

Filing and payment with the MRA are carried out electronically. The Income Tax Act's general deadline rule, set in section 116, is written for companies; do not assume it transfers to a trust without confirming the trust's own date. Company returns are a separate subject and are not covered here.

A useful working rule: build the trust's accounts around its income year, close them promptly, and agree the filing date with the adviser before the year ends rather than after.

How are distributions to beneficiaries treated?

Under section 46(4) of the Income Tax Act, any distribution to a beneficiary of a trust is deemed to be a dividend in the hands of the beneficiary. The former paragraphs 5 and 6, which dealt with deducting distributed income and with exempting a non-resident beneficiary, have been removed.

For the trustee, this has a filing consequence: each distribution should be minuted, dated and traceable, so that the beneficiary can report it correctly and the trust's own return reconciles with what was paid out. How that dividend is then taxed for the recipient depends on the recipient's residence and on any tax treaty. See tax on distributions to beneficiaries and, for recipients living abroad, tax for non-resident beneficiaries.

The practical steps of paying out are in how trust assets are distributed to beneficiaries.

Does a Tax Residence Certificate matter for a trust?

Sometimes. A person who wants to be certified as resident in Mauritius can apply to the Director-General of the MRA for a Tax Residence Certificate. It must be issued within 7 days of the application, provided that the required return (under section 112 or 116) has been filed and the service fee paid. Under the Income Tax Regulations 1996, the fee is MUR 1 000 for an individual, USD 1 000 for a collective investment scheme and USD 200 in other cases.

The point for a trustee is the condition: the certificate depends on the return having been filed. A late or missing return can therefore block a document that a bank or a foreign tax authority later asks for. Whether a certificate is useful at all depends on the treaty position, since Mauritius has 45 double taxation agreements in force according to the MRA's page (which carries an update note dated 24 August 2021). Check that page for the current list.

A practical filing routine for a family trust

You can pair this routine with the annual family trust review checklist, which looks at the deed, the beneficiaries and the trustee's records at the same time.

Checklist before the trustee files

• The trust deed and any amendments are on file
• The identity and residence of the settlor and beneficiaries are recorded
• All income of the income year is listed, with its source
• Every distribution is minuted and dated
• The adviser has confirmed the filing date and the figures
• Payment is arranged for any tax due

What changes if the structure is a foundation or a charity?

A foundation is not taxed as a trust. Section 49A of the Income Tax Act makes a foundation chargeable on its taxable income at the Part IV rate of 15%, and treats distributions as dividends, much like a trust. The exemption for a foundation whose founder and beneficiaries are all non-resident was repealed with deemed effect from 1 July 2021. For details, see how foundations are taxed in Mauritius.

Charitable institutions, charitable foundations and charitable trusts appear among the exempt bodies listed in the Second Schedule, Part I. That is a different regime, handled elsewhere, and it does not describe a family trust.

What can go wrong?

Most problems come from habits, not from the rules:

• Relying on the repealed exemption. Planning around a non-residence declaration that no longer exists leaves the trustee with an unfiled return.
• Treating the settlor as the filer. The trustee is the responsible party; the settlor's wishes do not replace the filing.
• Poor distribution records. If a payment cannot be traced, neither the trust nor the beneficiary can report it consistently.
• Mixing family and trust money. Without clean accounts, taxable income is hard to establish. The risk is greater where a court may question whether the trust is genuine; see sham trusts: when a court sets them aside.

Whether the trust has a duty to disclose anything beyond the tax return is a separate question, treated in is there a register of trusts in Mauritius?.

Where the numbers come from

The rate, the repeal dates and the treatment of distributions come from the consolidated Income Tax Act published by the MRA. The qualified trustee definition comes from the Trusts Act 2001, which entered into force on 1 December 2001. For the wider tax picture, start from how trusts are taxed in Mauritius and the tax rate on a trust.

If you would like a licensed provider to look at your own situation, send a request through the contact form.