Government Subsidy on Essential Goods (GSOG) to Eligible Economic Operators

General Information

• Communique

  • 14.01.2026 

  • 07.01.2026

  • 02.09.2025

  • 22.08.2025

• Detailed List of Products (26.08.2025) - Phase 1

• Detailed List of Products (15.01.2026) - Phase 2 
  

  • Consumer Goods (15.01.2026)

  • Pharmaceutical Products (01.02.2026)

Phase 1

On 26 August 2025, the Government of the Republic of Mauritius announced the application of subsidies on five essential goods for eligible economic operators, as shown in the table below:

Table 1: List of Commodities

Phase 2: Consumer Goods

In addition to the five commodities listed above, on 23 December 2025, the Government of the Republic of Mauritius has extended the list of commodities, as listed in the table below under the Price Stabilization Programme with effect from 15 January 2026:

Table 2: Consumer Goods

Phase 2: Pharmaceutical Products

With regards to the pharmaceutical products listed in the table below, the government of the Republic of Mauritius has decided that the coming into operation of the subsidy under the Price Stabilization Programme shall be 01 February 2026:

Table 3: Pharmaceutical Products

The Mauritius Revenue Authority has been entrusted with the responsibility to put in place a system for the payment of subsidy to eligible economic operators dealing in these products.

Eligible Economic Operators:

Economic operators who shall benefit from the payment of the subsidy include:

1. registered or licensed importer, manufacturer, wholesaler or distributor who sells those goods to a retailer; or

2. registered or licensed importer, manufacturer, wholesaler or distributor who also holds a retailer’s licence and sells the goods directly to the final consumer; or

3. licensed retailer.

Steps to Benefit from the Subsidy:

To benefit from the payment of subsidy, the eligible economic operators will have to follow these steps:

1. Register with MRA

2. Submission of Declaration of Stock

3. Submission of Monthly Returns

1. Registration

   
    Registration for Government Subsidy on Essential Goods (GSOG) to Eligible Economic Operators

   An eligible economic operator is required to register, providing details of licenses held and bank account in which the subsidy will be credited.

   Economic operators already registered under this scheme are not required to register again.

   An eligible economic operator will use his Username and Password to login and access the system. The username can be either the Tax Account Number (TAN) or Business Registration Number (BRN) or National Identity Card (NIC) Number.

   In case he has forgotten his password, he may avail of the Password Management Facilities to retrieve same.

   For Corporate - Click here to retrieve password

   For Individual - Click here to retrieve password

   The economic operator should provide his bank details in which the subsidy will be credited. The bank account number should be in the name of the eligible trader. Where there is a change in the bank account, applicants are required to contact the MRA on 207 6000 or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it.. Upon successful registration, an acknowledgement ID will be provided to the applicant.

2. Declaration of Stock

    Declaration of Stock for Government Subsidy on Essential Goods (GSOG) to Eligible Economic Operators : Phase 2 - Consumer Goods

   [Applicable only for commodities listed in Table 2 above]

    Declaration of Stock for Government Subsidy on Essential Goods (GSOG) to Eligible Economic Operators : Phase 2 - Pharmaceutical Products

   [Link for Declaration of Stock will be available soon]

   [Applicable only for pharmaceutical products listed in Table 3 above]

   Once registration is completed, registered eligible economic operators are required to submit a return showing details of the unsold stock.

   2.1 Phase 1

   Economic operators engaged in the five commodities listed in Table 1, were required to submit a declaration of stock as at 26 August 2025 within 7 days from that date. Those who have not yet submitted their declaration of stock will no longer be allowed to submit a declaration of stock as at 26 August 2025 and may proceed directly with the submission of their monthly return.

   2.2 Phase 2

   Consumer Goods

   Economic operators dealing with commodities listed in Table 2 are required to submit, on or before 22 January 2026, a declaration of stock as at 15 January 2026 before the start of business to proceed further with the monthly return.

   Pharmaceutical Products

   Economic operators dealing with pharmaceutical products listed in Table 3 are required to submit, on or before 09 February 2026, a declaration of stock as at 01 February 2026 before the start of business to proceed further with the monthly return.

   Economic operators involved in both Phases will be allowed to submit a declaration of stock for commodities listed in Table 2 and 3 only.

   The declaration of stock can be submitted using either the CSV template or screen input option.

   The following details will have to be included in the declaration of stock:

   • Item Code of the product (product description displayed)

   • Quantity held :

     1. Consumer Goods - as at 15 January 2026 before the start of business

     2. Pharmaceutical Products – as at 01 February 2026 before the start of business

   • Invoice/Bill of Entry date

   • Invoice number

   • Bill of entry from Seller

   • BRN of seller/Importer

   Click on the links below to obtain the following documents:

   • Specifications for Declaration of Stock as at 15 January 2026 (Consumer Goods)

   • Specifications for Declaration of Stock as at 01 February 2026 (Pharmaceutical Products)

   • CSV Template for Declaration of Stock (Click here to obtain additional details on how to generate CSV file)

3. Monthly Return

    Monthly Return for Government Subsidy on Essential Goods (GSOG) to Eligible Economic Operators

   [Monthly return for the month of January 2026 onwards will be available soon]

   As previously mentioned, the third step in the process of payment of subsidy of essential goods is the filling of a monthly return.

   Economic operators will be required to submit a monthly return giving details of all sales and all purchases (irrespective of the subsidized price applied) made during the month for which the subsidy is being claimed. They will be allowed to declare sales and purchases in respect of the commodities listed in both Phase 1 and 2 in the same monthly return as from the month of January 2026..

   In Phase 1, economic operators holding a retailer license only (pure retailers) were allowed to claim subsidy on sales made to final customers based on the stock declared as at 26 August 2025, by submitting a maximum of three monthly returns. The same principle will apply for Phase 2, that is, pure retailers will be allowed to claim subsidy on sales made to final customers based on the stock declared as at 15 January 2026 and/or 01 February 2026, as applicable, by submitting a maximum of three monthly returns as from that date.

   Registered eligible traders holding a wholesaler license either with or without a retailer license shall be paid in respect of his net subsidized sales to a pure retailer or final consumer.

   The due date for filing of the monthly return is by the 20th of the following month.

   The monthly return can be done by using either the CSV template or using screen input option.

   Sales Details:

   The following details will have to be included in the Sales Details:

   • Item code of the product (product description displayed)

   • Quantity sold during the month

   • Invoice date

   • Invoice number

   • BRN of customer

   Click on the links below to obtain the specifications and templates.

   • Specifications for monthly Sales Details

   • CSV Template for monthly Sales Details (Click here to obtain additional details on how to generate CSV file)

   Purchases Details:

   The following details will have to be included in the Purchases Details:

   • Item code of the product (product description displayed)

   • Quantity bought during the month

   • Invoice date/Bill of entry date

   • Invoice number/Bill of entry number

   • BRN of seller/importer

   Click on the links below to obtain the specifications and templates.

   • Specifications for monthly Purchases Details

   • CSV Template for monthly Purchases Details (Click here to obtain additional details on how to generate CSV file)

Support services

For any additional information or any assistance, applicants 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.