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 submit your VDSS application

 Click here to submit your VDSS application under Objection/Appeal

 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• has withdrawn his objection/appeal; and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

• 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.

Simplified VAT Registration

Application for Simplified VAT Registration

 Click Here to Register

 Click Here to Register on Portal

• Communique

• Guide on Simplified VAT Registration

• Guide on Simplified Record Keeping

• Notes

• Video: Nouveau seuil d’enregistrement à la TVA (À partir de Rs 3 millions)

Compulsory VAT Registration

Finance Act 2025 has brought amendments to the Value Added Tax Act where –

1. Value Added Tax (VAT) registration threshold reduced from Rs 6 million to Rs 3 million;

   Every person whose turnover of taxable supplies exceeds or is likely to exceed Rs 3 million is required to apply to the Director -General for compulsory VAT registration.

2. Holders of Pleasure Craft Licence

   Holders of Pleasure Craft Licence issued by the Tourism Authority in respect of a pleasure Craft of more than 12 metres are also required to apply to the Director-General for compulsory VAT registration.

Simplified VAT Registration

To facilitate the VAT registration process, the MRA has developed the facility for a simplified VAT Registration.

To access the system, applicants will have to use either their National Identity Card (NID), Business Registration Number (BRN) or Tax Account Number (TAN) and password to access the system.

Where password is not available for individuals or companies, the applicant will be able to retrieve the password through the password management system by providing the NID or NCID or TAN and follow the steps thereof.

Processing of the simplified VAT registration

Once the application has been submitted, MRA will register the person in business by allocating a VAT Registration Number which is same as his Tax Account Number.  A Certificate of Registration and a distinctive mark will also be issued to him.

The VAT registered person shall display the aforementioned documents at each of his business premises in a conspicuous place.

Obligation of a VAT registration person

A VAT registered person should -

• compulsorily charge VAT on all taxable supplies made by him and issue VAT invoices on sales made on or after his effective date of registration.

• Thereafter VAT registered person should remit the VAT charged and effect necessary payment accordingly by submitting a VAT return to MRA.

• keep proper written records (either on paper or electronically) in English or French for all business transactions and should be kept for a period of at least 5 years after the completion of the transaction to which it relates.

Submission of VAT return

VAT registered person should submit a quarterly return or monthly return and declare all taxable supplies made by him and claim input tax allowable to him.  A VAT registered person making an annual turnover of taxable supplies not exceeding Rs. 10 million are normally required to submit VAT return on a quarterly basis.  However, he may opt to submit monthly VAT returns instead of a quarterly VAT return.

Below are the taxable periods that cover each quarter for a VAT return:

• Quarter ended 31 March: From 1 January to 31 March

• Quarter ended 30 June: From 1 April to 30 June

• Quarter ended 30 September: From 1 July to 30 September

• Quarter ended 31 December: From 1 October to 31 December

Due date to submit VAT return

A return has to be submitted within 20 days from the end of the month or quarter to which it relates.  Where the last day for the submission of a VAT return falls on a Saturday, Sunday or public holiday, the VAT return may be submitted on the following working day.

However, where a registered person submits both his VAT return and make payment electronically, the time for submission of the return and payment of tax on or before the end of the following month.

Offences pertaining to non-registration for VAT

Failure to register for VAT is an offence under the VAT Act and on conviction, the person may be liable to a fine not exceeding three times the amount of tax involved and to imprisonment for a term not exceeding 8 years.

Offences pertaining to return submission for VAT

A VAT registered person is liable to the following penalties and interest:

1. Penalty for non-submission of return

   Rs. 2,000 for every month or part of the month up to a maximum of Rs. 20,000 until the return is submitted.

   Where the registered person is a small enterprise (turnover does not exceed Rs. 10 million), the maximum penalty shall not exceed Rs. 5,000.

2. Penalty for late payment of tax

   A penalty of 10% on the amount of tax payable is applicable if payment is effected after the due date. Where the registered person is a small enterprise, the penalty for late payment is 2%.

3. Interest

   Interest of 1% per month on the unpaid tax from the date the tax remained unpaid to the date of payment.

 General Information

• Persons in business are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.

• Kindly note that it is the persons in business’s responsibility to file a correct and complete return.

• Please ensure that correct email address and telephone number has been provided as they will be used by MRA for any further communication.

• On successful submission an application, an acknowledgement ID will be displayed on the screen followed by an email confirming same. If no acknowledgement ID is received, the submission is incomplete. Please take necessary actions to correctly submit the application.

Support services

A dedicated SME Help Desk has also been provided at the seat of MRA’s head office for persons in business regarding their registration process or any other related assistance.  They may also send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. or contact MRA on 207 6000 during regular working days from 08:45 to 16:30. Persons in business may also seek assistance from MRA by using the e-appointment facility available on MRA website.

Furthermore, the MRA encourages persons in business and VAT registered persons to consult our website for resources which are made available to them such VAT rulings, Guides etc.

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

 Click here to submit your TDSS application for Taxes

 Click here to submit your TDSS application for Customs

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..

Registration of Tourist Accommodation and Payment of Tourist Fee

Application for Registration of Tourist Accommodation

 Click Here to Register

 Click Here to Register on Portal

 Click Here to File your Return

 e-Filing Service Centres – Click here to file Tourist Fee return on behalf of a taxpayer

• Notice to Tourists : Payment of Tourist Fee – 3 € per night (06.10.25)

• Avis aux Touristes : Paiement de la taxe touristique – 3 € par nuitée (06.10.25)

• Communique (11.09.25)

• Guide on registration of tourist accommodation and payment of tourist fee

• Notes - How to fill the Tourist Fee Return

• Notes – How to fill the Tourist Fee Registration Form

• Specifications / Format for file used for :  Tourist Fee Registration

• CSV Template

The Mauritius Revenue Authority (MRA) informs managers of tourist accommodation that following changes brought to the Tourism Authority Act, a Tourist Fee of 3 Euro per tourist per night is applicable as from 1 October 2025.

MRA has been entrusted the responsibility for the collection of tourist fees.

Eligible Tourist Accommodation

The tourist fee should be charged by the following tourist accommodation registered or required to be registered under the Tourism Authority Act:

• "Domaine"

• Guesthouse

• Hotel

• Tourist residence

The tourist fee of 3 Euro is applicable per tourist, aged 12 years or above, for each night stayed in a tourist accommodation.

Managers of all existing tourist accommodations are required to register the tourist accommodation with the Director-General, by 25 September 2025, at the latest.

Where a tourist accommodation starts operation after 25 September 2025, the manager of the tourist accommodation is required to register the tourist accommodation with the Director-General within 14 days of its start of operation.

Individuals on whom tourist fee is not applicable

The Tourist Fee should not be charged on the following persons:

• Tourists under the age of 12 years

• Tourists who stay free of charge

• Residents of Mauritius;

• Mauritian living abroad and holding a Mauritian Passport; and

• Holders of a valid Premium Visa

• Holders of a valid Residence Permit

Method of Registration

Every manager of a tourist accommodation is required to register the tourist accommodation with MRA.  To access the facility, managers of tourist accommodation are required to use the Tax Account Number of the tourist accommodation as the Username and use the same password for the filing of Corporate or Income Tax returns.

Electronic filing of monthly return

Upon registration, managers are required to submit a monthly return electronically to the Director-General and pay tourist fee on or before the end of the following month, giving the following details for each night of the month:

• the number of tourists in respect of whom a tourist fee is payable;

• the number of tourists under the age of 12 years in respect of whom a tourist fee is not payable;

• the number of other residents;

• the amount of tourist fee payable and collected; and

• such other particulars as may be required by him.

The details in respect of which Tourist Fee has been collected for each night of the month can be provided in CSV format.

However, if you wish to input the tourist fee details one by one, you may select "Manual INPUT" on the screen appearing after login.

Kindly read the instructions below before starting to file the return

Managers have the option to submit a consolidated return, meaning a single return covering all registered tourist accommodations or business locations, or they can file a return for each individual place of business separately.

1. For the filing of a consolidated return, make sure you have your User ID (TAN) along with your Income Tax password for individuals, or the Corporate Tax password if filing on behalf of a company.

    Click here to retrieve password

2. For the filing of an individual place of business separately, insert the Tourist Fee Number as user ID and the password communicated to you upon registration. This option applies to companies only.

 e-Filing Service Centres – Click here to file Tourist Fee return on behalf of a taxpayer

Important notes for e-Filing

1. Enter the Tax Account Number (TAN) of the taxpayer to access the online form. Select Year and month for which return is to be filed. b. Ensure that you have all the required information before you start filing (refer to electronic filing of monthly return)

2. No document needs to be submitted when filing the return electronically. d. While filling the return, please ensure that a valid e-mail address is inserted so that an acknowledgment confirming that your return has been successfully submitted. e. While inserting the figures in the form, the fee will be calculated automatically.

Mode of e-Payment

e-Payment should be effected as follows:

The manager of the tourist accommodation should effect payment through bank transfer in Euro or USD and should provide the payment instructions while submitting the return.

Deadline for e-filing of Tourist Fee return

The return with respect to a month is required to be submitted to MRA together with the payment of the tourist fee corresponding to that month on or before the end of the following month. For example, the return due for the month of October 2025, should be submitted on or before 30 November 2025.

Penalty and Interest

If the Tourist Fee is not paid within the due date, a penalty of 10% on the unpaid amount and an interest of 1% per month or part of the month shall be applied.

The total penalty and interest shall not exceed 100% of the tourist fee payable.

General Information:

• Managers of tourist accommodations are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.

• Kindly note that it is the manager’s responsibility to file a correct and complete return.

• Please ensure that you provide your email address and telephone number as they will be used by MRA to communicate with you.

• On successful submission of your return, an acknowledgement ID will be displayed on your screen followed by an email confirming same. If you have not received an acknowledgement ID, the submission is incomplete. Please take necessary actions to correctly submit your return.

Support Services

Managers of tourist accommodation who are not able to register or submit a monthly return are requested to send an email to 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 managers of tourist accommodation.