File your Individual Income Tax Return electronically

Taxpayers are required to use their User ID (Login) and password to access the system.

Taxpayers accessing the service are advised to use a recent version of Google Chrome, Internet Explorer or Firefox as browser to file their return.

• Ensure that you have all required information before you begin.
  Click here to obtain the particulars and information required to file your return.
  Click here to obtain the List of Common Errors and Omissions.
• No document needs to be submitted for electronic filing of return. When using your login and password, your Income Tax form will be pre-filled with data currently available at MRA. You will have the possibility to change the information in the form prior to submission. You may also save a draft copy if you have not completed the filing exercise and will later be able to retrieve the saved draft copy to complete the filing exercise. For secured and fast track refund, kindly provide details for your bank account to be credited.
• Pre-filled return is a facility provided by MRA only to ease the taxpayer. The taxpayer has the right and duty to change, modify, delete, add and edit any or all figures. Kindly note that the responsibility to make a correct and complete return remains on the taxpayer as per law.
• In case you wish to make any changes in your return, you may submit electronically an ‘Amended return’, other than Simplified and Presumptive Returns.

All individual taxpayers have been provided with a password to file their return and hence benefit from additional facilities as such as:

1. Pre-filled Individual Income Tax Return;
2. Save a draft copy of the Income Tax Return;
3. Fast Track refund;
4. Option to credit refund directly in Bank Account;
5. Receive a Copy of Income Tax Return through e-mail;
6. View and print your return;
7. View payments effected.

If you have forgotten your password, click on this link to retrieve your password.

Your password is confidential, please keep it safe. Kindly note that the same password will be used for future e-filing of returns.

The payment can be effected as follows:

Direct Debit

• To make use of this payment facility, you will be prompted to enter your bank details in order to give a one-off instruction to debit your bank account. For individual Income tax payers only, prior registration with MRA is not mandatory. If you already have a Direct Debit arrangement with the MRA, the bank details will be automatically displayed, and can be edited if required.

Credit Card / Debit Card / Prepaid Card

• Online Payment of tax by credit card is available where the tax payable does not exceed Rs. 25,000. Credit Card Privacy Policy
• Payment of tax at the MRA Cash Office either by Debit Card/Prepaid Card is only available where the tax payable does not exceed Rs. 25,000.
• We accept MasterCard / Visa for the payment of Individual Income Tax.

Where the Income Tax form shows a TAX PAID IN EXCESS bank account should be provided for secured and fast track refund.

The return should be submitted at latest on 15 October 2026.

Penalty for late submission of return (PLS): Every person who is required to electronically submit a return and who fails to do so, shall be liable to pay a penalty of Rs 2,000 per month until the time the return is submitted, up to a maximum of Rs 20,000. However, where the person is a small enterprise having an annual turnover not exceeding 10 million rupees or an individual who is not in business, the maximum penalty is Rs 5,000.

Penalty for late payment of tax (PLP):  A penalty of 2.5 per cent of the amount of tax is payable in case of late payment. However, where the person is a small enterprise having an annual turnover not exceeding 10 million rupees or an individual who is not in business, the rate of penalty is 1 per cent.

Interest on late payment of tax (Interest): In case of late payment, enter 0.25% of the balance of tax payable for each month or part of the month during which the tax remains unpaid after the due date.