Customs

Validation of Certificate of Origin

 Click here for the Validation of Certifricate of Origin

• User guide for Verification of e-Certificate of Origin (eCO)

"This link allows Exporter/Importer (holder of a Certificate ID) to check validity of Certificates of Origin which have been issued at export by the MRA Customs Department for preferential trade agreements namely interim Economic Partnership Agreement, SADC Protocol on Trade, IOC Protocol, Pakistan-Mauritius Preferential Trade agreement and Turkey-Mauritius Free Trade Agreement".

Tax Disputes Settlement Scheme (TDSS) 2025

The Mauritius Revenue Authority (MRA) informs the public that Finance Act 2025 has introduced the Tax Disputes Settlement Scheme (TDSS) relating to cases under appeal before the Assessment Review Committee, Supreme Court or the Judicial Committee of the Privy Council.

Application to join the scheme shall be made online on or before 31 December 2025.

• Communiqué (03 November 2025)

• Video : Deadline for application: 31 December 2025

• Tax Disputes Settlement Scheme (TDSS) Leaflet

Duration of the scheme

Application to join the scheme shall be made on or before 31 December 2025 and any outstanding tax should be paid on or before 31 March 2026.

Eligible taxpayers

The scheme is applicable to all assessments issued in respect of which proceedings before the Assessment Review Committee, the Supreme Court or the Judicial Committee of the Privy Council were pending as at 5 June 2025.

Persons not eligible for the scheme (section 28(24)(b) of the MRA Act)

The scheme is not applicable to any person –

• who has been convicted of an offence on or after 01 July 2012;

• against whom there are any pending criminal proceedings into an act of; or

• who is the subject matter of an enquiry relating to;

drug trafficking under the Dangerous Drugs Act, arms trafficking, an offence related to terrorism under the Prevention of Terrorism Act, money laundering under the Financial Intelligence and Anti-Money Laundering Act, a corruption offence under the Prevention of Corruption Act or an offence under the Financial Crimes Commission Act 2023.

General information for TDSS application

On successful submission of the application, an acknowledgement message will be displayed on your screen. If the acknowledgement message is not displayed, the submission is unsuccessful. Please re submit the application or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it..

Voluntary Disclosure Settlement Scheme (VDSS) 2025

The Mauritius Revenue Authority (MRA) informs the public that a Voluntary Disclosure Settlement Scheme has been introduced through the enactment of the Finance Act 2025.

Application to join the scheme shall be made electronically on or before 31 March 2026.

• Communique

• Guide on Voluntary Disclosure Settlement Scheme (VDSS)

 Click here to log into Taxpayer Portal

Duration of the scheme

Application to join the scheme and pay the tax disclosed shall be made on or before 31 March 2026.

Period covered under VDSS

1. For Income Tax

   Year of assessment 2024-2025 and any prior years of assessment;

2. For Value Added Tax (VAT)

   • Taxpayers submitting monthly VAT returns

     Taxable period ended 30 April 2025 and any prior taxable periods.

   • Taxpayers submitting quarterly VAT returns

     Taxable Quarter ended 31 March 2025 and any prior taxable periods.

Eligible Person

• Any person wishing to make a voluntary disclosure in respect of his undeclared/ under-declared income/taxable supplies for the above periods may join the VDSS.

• Any person may also join VDSS where he:

• has been assessed after 05 June 2025 for the above-mentioned periods;

• has objected to the assessment(s) or appealed to the Assessment Review Committee (ARC), the Supreme Court, or the Judicial Committee of the Privy Council and the case is still pending as at 31 March 2026;

• has withdrawn his objection/appeal; and

• has agreed to the amount of tax assessed.

Persons not eligible for the scheme

The scheme is not applicable to any person –

• who has been convicted of an offence on or after 01 July 2012;

• against whom there are any pending criminal proceedings into an act of; or

• who is the subject matter of an enquiry relating to,

drug trafficking under the Dangerous Drugs Act, arms trafficking, an offence related to terrorism under the Prevention of Terrorism Act, money laundering under the Financial Intelligence and Anti-Money Laundering Act, a corruption offence under the Prevention of Corruption Act or an offence under the Financial Crimes Commission Act 2023.

Method of application

Any person who wishes to join the scheme will have to submit an application electronically.

Categories of Persons joining VDSS

A person may fall in the following categories:

• Non-Filers

• Persons having filed return(s)

• Persons whose case(s) is(are) under objection or appeal for assessment raised after 05 June 2025.

• Persons who has been issued with an assessment and the assessment is not under dispute or dispute has been determined and who wish to make a VDSS disclosure for an amount higher than the amount assessed or determined.

• Non-registered persons.

Non-filers

A person who has not submitted his Income Tax/VAT return will have to submit an application to join VDSS and select the appropriate year(s) of assessment/ taxable period(s) for which he is making his disclosure.  The person is required to submit the return(s) for the corresponding year(s) of assessment/ taxable period(s).  

Persons having filed return

A person who has already submitted his Income Tax/VAT return will have to submit an application to join VDSS and select the appropriate year(s) of assessment/ taxable period(s) for which he is making his disclosure.  The person is required to submit an amended return(s) for the corresponding year(s) of assessment/ taxable period(s).

Persons whose case is under objection or appeal for assessment raised after 05 June 2025

To proceed with the application to join VDSS, a person falling under this category should:

• Firstly withdraw his Objections/Appeal; and then

• submit the application to join VDSS.

Any year(s) of assessment/taxable period(s) currently under objection/appeal will be displayed in the application and the person will have to select the year(s) of assessment/taxable period(s) for which he wants to make a disclosure/additional disclosure under VDSS.

Non-registered person

For Income Tax:

Any person who is not registered for income tax purposes and wishes to make a disclosure for year of assessment 2024-2025 and any prior years of assessment, is required to apply for a Tax Account Number and follow the same procedure for non-filers above.

 Click here to apply for a Tax Account Number

For VAT:

Any person who is not registered for VAT and wishes to make a disclosure for taxable period 30 April 2025 or any prior period, should apply for VAT registration first.

 Click here to submit an application to be registered for VAT

Once registered, he will have to click at "NON-REGISTERED PERSONS" and fill in the appropriate taxable period(s) for which he wants to make a disclosure under VDSS.

Additionally, a person who was has been registered after 30 April 2025 and wishes to make a disclosure for taxable periods 30 April 2025 and prior taxable periods will also have to click at “NON-REGISTERED PERSONS” and fill in the appropriate taxable period(s). 

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 person'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/sms on the email address/mobile number provided.

Support services

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

Fair Share Contribution (FSC)

 Click here for e-Filing of FSC Statement : Companies other Banks

 Click here for e-Filing of FSC Statement : Banks

 Click here for e-Payment

• Communique (31.10.25)

• Notes

The Mauritius Revenue Authority (MRA) informs companies, that following changes brought to the Value Added Tax Act, companies having supplies exceeding MUR 24 million or that are required to be registered under the VAT Act and having a chargeable income exceeding MUR 24 million in an accounting year shall be liable to the Fair Share Contribution (FSC) in respect of income derived from 1 July 2025 to 30 June 2028.

Rate of fair share contribution

• Companies, other than banks

  Tax Rates	Rate of Fair Share Contribution
  Company subject to income tax at the rate of 3%	2% of its chargeable income
  Company subject to income tax at the rate of 15%	5% of its chargeable income

• Banks

  Banks will be subject to FSC at the rate of 5% of their total chargeable income; and to an additional FSC of 2.5% of chargeable income arising from transactions with residents (domestic operations) residents, other than from a global business entity.

FSC Quarter

Every company liable to fair share contribution and additional fair share contribution shall submit a statement and pay the corresponding contribution electronically to the Director-General, in respect of each quarter or part of a quarter under which the company is liable.

The FSC quarter of a company depends on its accounting year and is given in the table below:

1. Where the FSC quarter ends in the month of September, the due date for submission of the FSC Statement and payment of contribution shall be 2 days, excluding Saturdays and public holidays, before the end of December.

2. Where the FSC quarter ends in the month of March, the due date for submission of the FSC Statement and payment of contribution shall be 2 days, excluding Saturdays and public holidays, before the end of June.

Submission of FSC statement and payment

Quarter 1 to Quarter 3

Chargeable income for the first three quarters (Q1- Q3) to be determined based on either Option 1 or Option 2.

• Option 1

  Under this option, the chargeable income is deemed to be 25% of the chargeable income of the company for the accounting year ending on the date immediately preceding the commencement of that quarter as follows:

  25/100 x Chargeable Income of the preceding Income Year

• Option 2

  The chargeable income is the difference between the gross income and the allowable deductions for that quarter including any loss brought forward from the previous quarter of the accounting year immediately preceding that quarter. Where the company opts for Option 2 and the calculated value is negative, the company may deduct that loss in the FSC Statement of the next quarter of the accounting year.

Fourth Quarter

The chargeable income of a company in respect of the fourth quarter, for which a statement is required to be submitted, shall be the chargeable income applicable for the whole accounting year.

The fair share contribution and additional fair share contribution payable on the chargeable income shall then be adjusted by FSC amount already paid by the company for the previous quarters, and the balance including any penalties or interests shall be payable.

Note:

Where any of the three months of a quarter does not fall between the period 1 July 2025 to 30 June 2028, the chargeable income for that quarter shall be reduced proportionately to the number of months of that quarter not falling under that period.

Where the statement is with respect to the fourth quarter of the accounting year, the proportion shall be calculated by reference to 12 months or the number of months in respect of which the company was deriving gross income and the number of months falling within the period 1 July 2025 to 30 June 2028.

Mode of Payment

Direct Debit

In order to enable you to effect payment of the contributions electronically, you need to fill in a PLACH Direct Debit Mandate Form which can be downloaded from the MRA website.

The PLACH Direct Debit Mandate Form should be duly signed and should reach the MRA office at latest within 15 days prior to due date for payment of the contribution.

Penalty for late payment of Fair Share Contribution

Where a company fails to pay the contribution on or before the due date, he shall be liable to, in addition to the amount of the contribution payable, a penalty of 2.5 per cent of the unpaid contribution.

Interest

The law provides for payment of interest at the rate of 0.25 per cent per month or part of the month during which the contribution remains unpaid.

Support Services

For further information, you may contact us via email This email address is being protected from spambots. You need JavaScript enabled to view it. or phone MRA Help Desk on 207 6000.

• Filing

• Using login and password

In case payment has not been effected on submission of statement you may:

 Click here for e-Payment

E-Filing Service Centre

 e-Filing Service Centres – Click here to file Return on behalf of a taxpayer