Having scored nine goals in his debut season after arriving from Olympiakos last summer, the Belgium international finally got off the mark this campaign with a deflected shot against Hull City last weekend.
The former Wigan manager admits he has been delighted with the 26-year-old since taking over at Goodison and believes he will only get better.
|11/1||Kevin Mirallas is 11/1 with William Hill to score two or more goals v Aston Villa|
"He is a player who is capable of bringing that little bit of magic to unlock a defence, to make that assist that can win you the game.
"He’s been so influential so for but still has another level to get to."
Mirallas has established himself as an important part of the star-studded Belgium squad that will be taking part in next summer’s World Cup in Brazil, and his domestic manager feels international recognition will spur him on to greater things.
"I’m really pleased with what he’s done for Belgium too, because that’s probably the most competitive squad you can have," Martinez continued.
"Kevin is developing and getting real admiration within the Belgian camp and is already very important to Everton.
"But his best is still to come in the years ahead, whatever he is doing for us now."
The Spaniard also reserved praise for Seamus Coleman, who was given the captain's armband for the Republic of Ireland's recent win over Kazakhstan.
"It’s really important to have many leaders in your squad as that is the core of the dressing room,” he explained.
"You need to set strong values and strong directions. We have many players who can do that. You can never have enough captains in your squad. Experience is a huge word in football. It’s a big advantage.
"But we even have youngsters who have what it is needed to become a leader and a captain. I’m really pleased with the amount of senior responsible figures we have.
"They represent the football club in a terrific manner and are ambassadors. You need these sort of figures to be successful."