Income Support to persons not eligible for the Basic Retirement Pension (BRP)

Application for Income Support to persons not eligible for the Basic Retirement Pension (BRP)

  Income Support to persons not eligible for the Basic Retirement Pension (BRP)

• Video : Income Support to persons not eligible for the Basic Retirement Pension (BRP)

Following changes brought to the National Pensions Act, the age at which a person is eligible to the Basic Retirement Pension (BRP) has been extended from 60 years to 65 years in a phased manner.

As from 1 September 2025, the eligibility age for BRP has been extended to 61 years and as from 1 September 2026 the eligibility age has been extended to 62 years. Persons reaching 60 years as from 1 September 2029 will be eligible to BRP as from the age 65.

The Government of the Republic of Mauritius has decided to provide, subject to applicable condition based on income, a monthly Income Support of Rs 10,000 to those individuals who will no longer be eligible to the BRP with an additional equivalent amount, as bonus, payable in December.

The Mauritius Revenue Authority has been entrusted with the responsibility to put in place a system for the payment of the Income support to eligible persons.

Eligible Persons

The income support will be provided to an eligible citizen or a non-citizen individual who –

1. reaches the age of 60 years or above in that month but is below the pension age; and

2. derives an income in that month not exceeding 10,000 rupees in the case of an individual who is single; or

3. derives together with his spouse an aggregate income in that month not exceeding 20,000 rupees.

Eligible citizen refers to a Mauritian Citizen who has resided in Mauritius for at least 12 years in aggregate since his 18^th birthday.

Eligible non-citizen individual refers to an individual who has resided in Mauritius for more than 15 years since his 40^th birthday including 3 years immediately preceding the month for which the Income Support is applied for.

Monthly Income

For the purpose of this income support, monthly income includes emoluments (net of exempt emoluments), income from business or profession and other income but excludes the aggregate amount received as listed below –

1. exempt income;

2. basic retirement pension and invalid’s basic pension under the National Pensions Act;

3. disability allowance under the Social Contribution and Social Benefits Act 2021;

4. other social benefits paid by the Ministry responsible for the subject of social security;

5. income support paid;

6. lump sum payment by way of commutation of pension or by way of death gratuity or as consolidated compensation for death or injury and paid –

   • by virtue of any enactment;

   • from a superannuation fund; and

   • under a personal pension scheme approved by the Director-General;

7. lump sum under the National Pensions Act of the National Savings Fund Act;

8. retiring allowance;

9. severance allowance determined in accordance with the Workers’ Rights Act 2019; and

10. compensation negotiated in accordance with the Workers’ Rights Act 2019;

Persons not eligible for the Income Support

1. An individual who benefits in that month from a basic retirement pension, a widow’s basic pension or an invalid’s basic pension.

2. Individuals who do not meet the appropriate residence qualifications as per below:

   • a citizen who have resided in Mauritius for at least 12 years in aggregate since his 18th birthday;

   • a non-citizen who has resided in Mauritius for at least 15 years in aggregate since his 40th birthday, including 3 years immediately preceding the month for which the Income Support is applied for.

3. An individual who is an inmate of a charitable institution in accordance with section 10 of the National Pensions Act;

4. An individual who is serving a term of imprisonment or detained in legal custody;

5. An individual who is hospitalised at the cost of Government for a period exceeding 3 months;

6. An individual who is absent from Mauritius for more than 6 months in any 12-month period, except for medical treatment as authorised by the Ministry responsible for the subject of health but where a citizen is temporarily absent from Mauritius for a continuous period not exceeding 6 months, such absence shall be disregarded.

Duration of the Income Support

Based on when you are reaching 60 years old:

Method of application

1. An eligible individual is required to submit a one-time application by providing information on his/her monthly income after reaching the age of 60 years, to the best of his/her judgement and in good faith, marital status and his his/her bank account details in order to benefit from the income support by using the facility available on the MRA website.

2. An individual must ensure that he has the following at hand:

   1. His National Identification Card (NIC) or Non-Citizen Identity Card (NCID);

   2. His mobile phone; and

   3. His Bank account details.

3. An eligible individual will login with his/her NIC/NCID and mobile number.

4. An individual should provide his own bank account details. Under no circumstance should a person provide the bank details of another person. Where a person is not holder of a bank account, he should open a bank account and thereafter provide his bank details.

5. A one-time password (OTP) will be sent on the mobile phone number provided and the OTP will have to be entered in order to proceed with the application.

6. Late submission of the bank details may delay the payment of the Allowance and the Allowance will be paid for the last 3 months where an application has been made for the first time.

Amendment to application

Where there has been a change in the circumstances of a beneficiary of the income support which may result in the beneficiary to be no longer eligible for the income support, the beneficiary shall notify the Director-General of such change not later than 14 days from its occurrence.

Click here for submit an amendment to an application already submitted

 Income Support to persons not eligible for the Basic Retirement Pension (BRP)

General information before making an application:

• Individuals are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

• Kindly note that it is the individual’s responsibility to make a correct and complete application.

• Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.

• On successful submission of the application an acknowledgement message will be displayed on your screen followed by a confirmation email on the email address provided.

Support services

Individual who are not able to apply are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist employers.

Financial Support to Export Oriented Enterprises: Increase in National Minimum Wage and Salary Compensation 2024

 Click here to apply for financial support for payment of National Minimum Wage and Salary Compensation 2024

The Government of the Republic of Mauritius had decided to provide financial support to some categories of employers, including Export Oriented Enterprises (EoEs), for the months of January 2024 to December 2024, for the payment of increased national minimum wage and salary compensation applicable as from January 2024.

The government has decided to extend the financial support to EoEs for the months of January 2025 to December 2026.

The Mauritius Revenue Authority (MRA) had been entrusted with the responsibility to provide the financial support.

Amount of Monthly Financial Assistance

1. For the period January 2025 to December 2025

   The monthly financial assistance for each full-time employee for the above-mentioned periods are as follows:

   1. Rs 2,333 in respect of an employee earning the national minimum wage; and

   2. An amount equivalent to two-third of the salary compensation payable for the year 2024 and included in basic salary for the year 2025 up to a maximum of Rs 1,333 in respect of an employee earning basic salary above the national minimum wage but not exceeding Rs 50,000 monthly.

2. For the period January 2026 to December 2026

   The monthly financial assistance for each full-time employee for the above-mentioned periods are as follows:

   1. Rs 1,167 in respect of an employee earning the national minimum wage; and

   2. An amount equivalent to two-third of the salary compensation payable for the year 2024 and included in basic salary for the year 2025 up to a maximum of Rs 667 in respect of an employee earning basic salary above the national minimum wage but not exceeding Rs 50,000 monthly.

Eligibility Criteria to benefit from the assistance

1. The entity should be registered as an employer and operating as an Export Oriented Enterprise.

2. The entity has to pay the statutory salary compensation for the year 2024 to each employee in the month it is due.

3. The entity should pay at least the National Minimum Wage to all its full-time employees.

4. The entity has to submit the Social Contribution returns in respect of all its employees and pay the amount declared on the return by the due date.

Mode of Application

No application is required to be submitted where an EoE has already submitted an application to benefit from this financial support in year 2024. The MRA will provide the financial support to the EoE for the months of January 2025 to December 2026 by crediting the bank account provided by the employer in his application.

Where no application has been submitted in year 2024, the EoE is required to submit an application for financial assistance only ONCE and same will be considered for the payment of the financial support for the month in which the application is made, the preceding three months and the remaining months up to December 2026.

To submit the application, EoEs are required to use their Employer Registration Number (ERN) as user ID and the password allocated by the MRA.

Refund by MRA

After appropriate verifications of the application, the MRA will carry out the necessary internal checks. Thereafter, MRA will credit the approved amount to the employer’s bank account.

General information before making an application:

• EoEs are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

• Kindly note that it is the EoE’s responsibility to make a correct and complete application.

• Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.

• On successful submission of the application an acknowledgement message will be displayed on your screen followed by a confirmation email on the email address provided.

Support services

Eligible employers who are not able to submit an application are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it.

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist employers.

MRA Central Electronic Monitoring System (CEMS) - Betting

Statement of Financial Transactions - Credit and Prepaid Card Accounts (SFC)

 Income Year Ended 30 June 2025

Subject to Section 123D(1)(aa) of the Income Tax Act, every bank or non-bank deposit taking institution under the Banking Act shall furnish to the Director- General, on or before 15 August in every year, a statement of financial transactions with respect to credit card accounts or prepaid card accounts held by:

• an individual in his own name or jointly with any other person, a société or a succession where a deposit exceeding 100,000 rupees or deposits exceeding one million rupees in the aggregate in the preceding year have been made; or

• a person, other than an individual, a société or succession, where a deposit exceeding 250,000 rupees or deposits exceeding 2 million rupees in the aggregate in the preceding year have been made.

A Statement of Financial Transactions for credit and prepaid card accounts (SFC) shall be submitted electronically in such form and manner as determined by the Director-General and shall include the following details:

1. Full name of the cardholder

2. NIC number or, in the case of a non-citizen, the identification number issued by the immigration officer, passport number, Business Registration Number (BRN), or ID issued by DG, as applicable

3. Card Type (Credit or Prepaid)

4. Shadow Account Number (or Account Number linked to the cards)

5. Number of Cards Attached

6. Masked card number (first 6 digits and last 4 digits, separated by an asterisk (*))

7. The Card Currency

8. Total Deposits in Card currency and MUR

9. Balance as at 30 June in Card currency and MUR

Remarks

1. Scheduled credit card repayments should be excluded.

2. Proprietary cards (Fuel/Fleet cards) are excluded from the reporting requirement.

3. All active cards held by a reportable person at the start of the reporting period should be reported, regardless of whether they were blocked during the period.

4. The reporting obligation does not apply to:

   1. Entities holding a Global Business Licence issued by the Financial Services Commission

   2. A public listed company, its subsidiaries, and associates

   3. A Ministry, Government department, local authority or statutory body, the Rodrigues Regional Assembly

The statement must be submitted electronically through the MRA e-filing platform as per the prescribed specifications.

Prerequisites

 Click here to file your SFC

Click on the links below to obtain the specifications, templates and step-by-step guide.

• Specifications for the CSV Template

• CSV Template for Statement of Financial Transactions

Deadline for e-filing of SFC

The deadline for submission is 15 August 2025.

Support services

MRA Tax Risk Management Unit on 207 6049 is available during office hours from 08 45 to 16 30 on working days to assist taxpayers to file their Financial Statements or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. for additional information, clarification or assistance you may require