Fair Share Contribution (FSC)
Click here for e-Filing of FSC Statement
The Mauritius Revenue Authority (MRA) informs its stakeholders that following changes brought to the Value Added Tax Act, a Fair Share Contribution (FSC) is applicable to companies in respect of income derived from 1 July 2025 to 30 June 2028.
Return & Payment:
Ensure that you have all the required information including your login and password before you begin. You may opt to calculate the company`s chargeable income for FSC quarters 1 to 3 based on either Option 1 or Option 2.
Option 1
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.
No document needs to be submitted but ensure that all required information is inserted. While filing the FSC statement, please insert a valid e-mail address in order to obtain an acknowledgement confirming that your statement has been received by MRA for further processing. Only one FSC statement for the quarter can be submitted.
FSC Quarter
The FSC quarter of a company depends on its accounting year and is given in the table below:
| Quarter | Income for period | Due date for submission of Statement and payment of contribution |
| First | 3 months commencing on the first day of the accounting year | Within 3 months from the end of the month in which the first quarter ends |
| Second | 3 months immediately following the end of the first quarter | Within 3 months from the end of the month in which the second quarter ends |
| Third | 3 months immediately following the end of the second quarter | Within 3 months from the end of the month in which the third quarter ends |
| Fourth | 12 months ending on the last day of the accounting year | Within 6 months from the end of the month in which the accounting year ends |
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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.
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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.
In case payment has not been effected on submission of statement you may:
e-Filing Service Centre
e-Filing Service Centres – Click here to file Return on behalf of a taxpayer
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.
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.