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Equal Chance Allowance

As announced in the Budget Speech 2024/2025, with a view to support the most vulnerable and reduce inequalities, a monthly Equal Chance Allowance of Rs 2,000 will be paid for the period July 2024 to June 2025 to households earning a monthly income not exceeding Rs 20,000. 

The MRA has been entrusted with the responsibility to pay the allowance.

Communique: Equal Chance Allowance (16.09.24)

In order to benefit from the Equal Chance Allowance, an eligible household should apply electronically to the MRA.

ArrowRight2Blue Click here to submit an application for the Equal Chance Allowance

Eligibility Criteria for Equal Chance Allowance

Eligible Beneficiaries

To benefit from the Equal Chance Allowance:

  1. only one adult member of the household should submit an application; and

  2. the monthly household earnings should be less than Rs 20,000.

Household

A household means a group of persons living under the same roof who are either connected through blood, marriage or legal ties; and includes a dependent spouse, at least one dependent child or a bedridden next of kin.

Household Earnings

“Household earnings” means the combined monthly income of each member of the household.

“Income” includes –

  1. emoluments;

  2. net income from business, trade or profession;

  3. monetary social aid or benefit;

  4. pension; or

  5. allowance including any allowance paid under Social Contribution and Social Benefits Act.

Beneficiaries who are not eligible

Households with a monthly household earning exceeding Rs 20,000, are not eligible for this Allowance.

Method of application

Only one adult member of an eligible household is requested to submit a one-time application and is required to use his NID and his mobile phone number.

On providing the required information, 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.

Pre-requisite (please read this section carefully before submitting your application)

The adult member of the eligible household must ensure that he has the following at hand:

  1. His National Identification Card (NIC);

  2. NIC of other members of the household;

  3. His Mobile phone; and

  4. His Bank account details either held solely in his name or held jointly with another person.

 Additional Information

  1. The Equal Chance Allowance will be paid as from the month of July 2024 to June 2025.

  2. No application will be entertained after 31 December 2025.

  3. Where an application is made, in a month, by an eligible applicant, the MRA shall pay the Equal Chance Allowance for the 11 consecutive months immediately preceding that month, provided that the Equal Chance Allowance is not paid for any month prior to the month of July 2024.

  4. Where a beneficiary is found to be not eligible for the Allowance in a month in respect of which he has already been paid, the MRA may issue a claim to the individual to recover the amount paid. The individual will be required to pay the amount to the MRA within 28 days of the claim.

  5. The Director-General may, not later than one year after payment of the Equal Chance allowance, request any information or document from an adult member of a household to ascertain the correctness of the information.

  6. If false declaration is made to the MRA to unduly benefit from the Equal Chance Allowance or refuses to give information or gives false information, he shall commit an offence and shall, on conviction, be liable to a fine not exceeding Rs 50,000 and to imprisonment for a term not exceeding 2 years.

  7. The Director-General shall make payment of the Equal Chance allowance payable on the basis of the information provided on the application and any other information available to him.

  8. If false declaration is made or any erroneous payment has been effected by the MRA, excess amount of allowance may be recoup automatically from future payment or recovered if applicant is no longer eligible.

General information before making an application:

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

  • Kindly note that it is the responsibility of the applicant 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.

Support services

Applicants 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 applicants.

Contributions & Tax Arrears Settlement Scheme (CTASS) 2024

The Mauritius Revenue Authority (MRA) informs the public that the Tax Arrears Settlement Scheme has been renewed for the financial year 2024/2025 and extended to the Contributions arrears (NPF/NSF/Training Levy/CSG).

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

Communiqué : 

ArrowRight2Blue Click here to submit your CTASS application

Duration of the scheme

Application to join the scheme shall be made on or before 31 March 2025 and any outstanding tax and contributions (NPF/NSF/Training Levy/CSG) together with 25% outstanding surcharges under the National Pensions Act / National Savings Act should be paid on or before 26 June 2025.

Eligible taxpayers

  • Taxpayers having outstanding debts as at 30 June 2024 under Income Tax Act, Value Added Tax Act, the Gambling Regulatory Authority Act, Social Contribution Act and Social Benefits Act 2021, the Human Resource Development Act, the National Pensions Act and the National Savings Fund Act 2023; and

  • Taxpayers having tax due under an assessment in respect of which proceedings were pending on 30 June 2024, provided the case is withdrawn before the Assessment Review Committee, the Supreme Court or the Judicial Committee of the Privy Council as applicable.

Non-eligible taxpayers

The scheme is not applicable to any person:

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

  • against whom there are any pending or contemplated civil or criminal proceedings; 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.

General information for CTASS 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.

Support Services

For details regarding your outstanding debts or any additional information regarding CTASS, please send e mail to This email address is being protected from spambots. You need JavaScript enabled to view it. or call on MRA’s Help Desk 207 6000.

Financial Support to Employers: Payment of Wage Relativity Adjustment

ArrowRight2Blue Click here to apply for financial support for payment of Wage Relativity Adjustment

Following the decision of the Government of the Republic of Mauritius for the payment of a Wage Relativity Adjustment to workers, the Mauritius Revenue Authority (MRA) has been entrusted with the responsibility to put in place a system to provide a financial support to some categories of employers in implementing the Wage Relativity Adjustment.

Eligible employers are required to submit a one-time application so as to benefit from the financial support.

Eligible Employers

The financial support is applicable to the following categories of employers, in respect of their full-time employees and part-time employees who derived, for the month of January 2024, a basic salary of Rs 20,000 and Rs 10,000 respectively -

  • Export Oriented Enterprises (EOEs);

  • Small and Medium Enterprises (SMEs)

  • Manufacturing Enterprises (MEs) with an annual turnover not exceeding Rs 500 million; and

For the purpose of the financial assistance: -

  • A SME is an enterprise whose turnover for the year of assessment 2022-2023 did not exceed Rs 100 million.

  • A manufacturing enterprise is a company which derives at least 75 per cent of its gross income from manufacturing activities in Mauritius; but does not include –

    1. a company engaged in the manufacture of alcoholic drinks or cigarettes and other tobacco products; or

    2. a company engaged in carrying on the business of restaurant.

Amount of Monthly Financial Assistance

  1. The full amount of the monthly salary relativity adjustment paid by the employer in respect of employees, in full-time and part-time employment, deriving a basic salary of up to Rs 20,000 and Rs 10,000 respectively for the month of January 2024 and employed by -

    1. an Export Oriented Enterprise;

    2. a Small and Medium Enterprises which are incurring losses or whose profits for the year of assessment 2022-2023 would be reduced by more than 50% if payment of the increased National Minimum Wage and Salary Compensation 2024 are factored in; and

    3. a Manufacturing Enterprise which are incurring losses or whose profits for the year of assessment 2022-2023 would be reduced by more than 50% if payment of the increased National Minimum Wage and Salary Compensation 2024 are factored in.

  1. An amount equivalent to 50% of the monthly salary relativity adjustment in respect of employees, in full-time and part-time employment, deriving a basic salary of up to Rs 20,000 and Rs 10,000 respectively for the month of January 2024 and employed by -

    1. a Small and Medium Enterprises whose profits for the year of assessment 2022-2023 would be reduced by more than 10% but not exceeding 50%, if payment of the increased National Minimum Wage and Salary Compensation 2024 are factored in;

    2. a Manufacturing Enterprise whose profits for the year of assessment 2022-2023 would be reduced by more than 10% but not exceeding 50%, if payment of the increased National Minimum Wage and Salary Compensation 2024 are factored in.

Where a Manufacturing Enterprise or a SME is also an EOE, the enterprise will benefit from a financial support equivalent to the full amount of monthly salary payable to its full-time employee deriving a basic salary not exceeding Rs 20,000 for the month of January 2024 or in case of a part-time employee who is deriving a basic salary not exceeding Rs 10,000.

Employees taking employment after January 2024

For employees who takes up employment after the beginning of January 2024, the employer will be eligible for the financial support where the monthly basic wage, excluding the Wage Relativity Adjustment, for the month in which the employee takes up employment does not exceed Rs 20,000 for a full-time employee and Rs 10,000 for a part-time employee.

CSG Return

Employers are required to keep a record of the Wage Relativity Adjustment, in respect of each employee, separately in their payroll and insert that amount as a separate item in their monthly CSG return as from the month of July 2024 and onwards.

The format of the CSG return is being amended accordingly for the month of July 2024. CSG is applicable on the basic wage and the monthly wage relativity adjustment.

Where an employer has already submitted a CSG return without inserting the Wage Relativity Adjustment, the employer is required to submit an amended CSG return and the Wage Relativity Adjustment Allowance paid to the employee for that month.

Eligibility Criteria to benefit from the Financial Support:

  1. The enterprise should be registered as an employer.

  2. The enterprise 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;

  3. Income Tax return for the year of assessment 2022-2023 should be submitted where the enterprise is an SME or a manufacturing enterprise.

Mode of Application

The employers wishing to benefit from this financial assistance are required to apply to the MRA through the following link:

ArrowRight2Blue Click here to apply for financial support for payment of Wage Relativity Adjustment

The employers are required to submit the application for financial assistance only ONCE.

To submit the application, employers 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 bank account provided by the employer in its application.

General information before making an application:

  • Employers 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 employer’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 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 Assistance

Prime à L'Emploi

Free Monthly Mobile Data Package For Youth Aged 18 To 25 Years

As announced in the Budget Speech 2024/2025, to support young Mauritian citizens, the Government of the Republic of Mauritius will provide a free monthly mobile data package for all citizens aged 18 to 25 years.

The MRA has been entrusted with the responsibility to provide a digital platform to allow eligible youth to submit an application electronically in order to benefit from the Free Monthly Mobile Data package.

ArrowRight2Blue  Click here to submit an application for the Free Monthly Mobile Data Package

On submission of the application, the applicant will receive an acknowledgement. Thereafter, the Telephone Service Provider (TSP) will access the system to download a list of applications received with respect to their specific subscribers. After carrying out the necessary verifications, the TSP will activate the free monthly mobile data package on the applicable mobile phone number provided the subscriber is eligible to the free monthly mobile data package.

Eligibility for Free Monthly Mobile Data Package

To benefit from the free mobile data package with respect to a month, the youth should be:

  • a citizen of Mauritius;

  • a resident in Mauritius; and

  • of at least 18 years of age and up to a maximum of 25 years of age in the month for which the free mobile data package is to be provided.

Method of application

An eligible youth is required to submit a one-time application using his National Identity Card Number and his mobile phone number in respect of which the free monthly mobile data package is to be provided.

On providing the required information, 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.

Pre-requisite (please read this section carefully before submitting your application)

An eligible youth must ensure that he has the following at hand:

  1. National Identification Card (NIC); and

  2. Mobile phone number held in own name in which the free monthly mobile data package will be provided.

Additional Information

  1. Where after free data activation, a subscriber wishes –

    • to cancel the free data package; or

    • change the mobile phone number on which the free monthly mobile data package is already being provided,

    he is required to contact the Telephone Service Provider and cancel the free monthly mobile data package.

  2. Where a subscriber has cancelled his free monthly mobile data package in a month, the Telephone Service Provider will inform the MRA accordingly and thereafter the subscriber will be able to submit a fresh application on the MRA website.

    The fresh application will be activated as from the following month provided the subscriber is eligible for the free monthly mobile data package.

  3. A person is eligible for the Free Monthly Mobile Data package with respect to only one mobile phone number.

General information before making an application:

  • Eligible youth is recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

  • Kindly note that it is the responsibility of the eligible youth to make a correct and complete application.

Support services

Eligible youth 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 applicants.

  1. Prime à L’Emploi Scheme 2024 - 2025
  2. Pregnancy Care Allowance
  3. Maternity Allowance
  4. CSG School Allowance
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