e-Services - Mauritius Revenue Authority

Filing of Returns / Payment of Tax

Individual Tax Returns

CSG Child Allowance - July 2025 to June 2027

The CSG Child Allowance of Rs 2,000 was introduced in the Budget 2023/2024 to children aged up to three years which was payable for the months of July 2023 to June 2024. This allowance was further extended for the month of July 2024 to June 2025 where the monthly allowance payable was Rs 2,500.

As announced in the Budget Speech 2025/2026, this measure has again been extended to an eligible child where:

the parent or legal guardian of the child is registered on the Social Register of Mauritius; and
for the months of July 2025 to June 2027, where the parent or legal guardian of the child is not registered on the Social Register of Mauritius.

As from July 2025, the monthly CSG Child Allowance will be payable as follows : CSG Child Allowance	Individual on the Social Register of Mauritius	Individual not on the Social Register of Mauritius
		For months of July 2025 to June 2026	For months of July 2026 to June 2027
Monthly Allowance	2,500	1,667	833

Parents of eligible children who have already submitted their application are NOT required to make a fresh application to benefit from the allowance.

Parents of eligible children who have NOT yet submitted an application are requested to submit their application electronically to the MRA in respect of an eligible child.

Communiqué : CSG Child Allowance (03.07.24)
Video : Tout savoir sur le CSG Child Allowance de Rs. 2,500

Click here to submit an application for the CSG Child Allowance

Eligible Child

To benefit from the allowance, the child should be:

a citizen of Mauritius;
a resident in Mauritius in accordance with section 73(1)(a) of the Income Tax Act; and
under the age of 3 years on the first day of the month in respect of which the allowance is payable.

Eligible Parent

Eligible parents refer to:

the mother;
the father; or
the person to whom a Court of competent jurisdiction has entrusted the guardianship of the eligible child.

Method of application

To enable the MRA to effect payment of the CSG Child Allowance, an eligible parent is requested to submit a one-time application and provide the bank account details of the eligible child or the bank account details held jointly by the eligible child and his eligible parents.

If an eligible parent has more than one eligible child, separate applications should be made for each eligible child.

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.

No application will be entertained after 31 December 2027 for parent or legal guardian who is not registered on the Social Register of Mauritius.

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

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

His National Identification Card (NIC);
His mobile phone;
The National Identification Card Number of the eligible child, and
Bank account details of the child held in his name or held jointly by him and his eligible parent.

Additional Information

After verifications by the MRA, the CSG Child Allowance will be paid:

to an eligible child, every month, directly in a bank account held by him in his name or held jointly by him and his eligible parent;
for twelve consecutive months immediately preceding that month an application was received, provided that the allowance is not paid for any month prior to the month of July 2023.

General information before making an application:

Eligible parent 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 parent 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

Eligible parents 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.

MRA e-Invoicing System

MRA is introducing an e-Invoicing system at the national level in Mauritius in a phase-wise approach. With the advent of this e-Invoicing system, providers of products and services will be required to fiscalise their invoices or receipts in real time with the MRA before issuing them to their customers.

In general, an economic operator makes use of an Accounting Package / Invoicing Solution / POS / ECR / ERP, also referred to as an Electronic Billing System (EBS), in order to invoice its customers for the sales made.

The following diagram gives a pictorial representation of the MRA e-Invoicing System:-

eInvoicingLayout

The various external stakeholders and their roles in this national e-Invoicing initiative are:-

S/N	Stakeholder	Role	Effective Date
1	EBS software developers and solution providers	Register, customise, test and self-certify their EBS for compliance with the MRA e-Invoicing system	26^th June 2023
2	Economic Operators who issue invoices	On-board compliant EBS and issue fiscalised invoices / receipts	Beginning of 2024 in stages
3	The customers of the economic operators (including the general public)	Check if received invoices / receipts have been fiscalised by MRA	Beginning of 2024

The benefits of the e-Invoicing system include:

promotion of a level playing field;
keeping up to date with the current worldwide evolution in taxation;
fostering business transparency with external stakeholders;
boosting technological readiness of economic operators to exchange invoices in real time and;
promoting the image of Mauritius as a good place to do business as well as improving tax compliance.

Phase 1

Phase 1 of the e-Invoicing system went live in June 2023 whereby EBS software developers and EBS solution providers, through the MRA e-Invoicing Developer Portal, were required to register, customise, test and self-certify their EBS for compliance with the MRA e-Invoicing system.

This initial phase is mainly targeted for software developers

who work for EBS manufacturers / solution providers or,
other than those in (a) above who work for the in-house ICT department of a public or private organisation using an EBS for issuing invoices or receipts.

Phase 2

Economic Operators must, after they have customised their EBS to be compliant with MRA’s e-Invoicing specifications, register themselves for e-invoicing on the MRA e-Invoicing Portal. Some tests prescribed on the Portal must be carried out successfully. Thereafter, Economic Operators must on-board their EBS on the e-Invoicing Portal before it may be used to issue fiscal invoices An EBS MRA ID will be generated after successful registration of an EBS on the Portal. An EBS MRA ID is a unique ID which identifies an EBS and which is used for live transmission of invoices.

Phase 3

This phase concerns mandatory issue of fiscal invoices by Economic Operators which will be implemented in stages. In the first stage, Economic Operators having an annual turnover exceeding Rs 100 million will be required to join the MRA e-Invoicing system. The first stage for mandatory issue of fiscal invoices is scheduled to take effect on 15 May 2024.

e-Invoicing will then be extended progressively to other taxpayers.

MRA e-Invoicing Portal

For EBS Solution Providers / Software Developers & Economic Operators

Click here to access the e-Invoicing Portal

Video: e-Invoicing for Developers
FAQs: e-Invoicing System

Contact Us
- Phone : 207 6020
- eMail : This email address is being protected from spambots. You need JavaScript enabled to view it.

Payment of Subsidy on Scheduled breads to Bakeries

Application for monthly payment of Subsidy on Scheduled breads to Bakeries

Click Here - Application for monthly payment of subsidy on Scheduled breads

As announced in the Budget Speech 2024/25, the Government of the Republic of Mauritius has decided to increase the subsidy to bakeries producing scheduled breads from 9 cents to 24 cents for each breads of 100 gms.

Mauritius Revenue Authority (MRA) has been entrusted the responsibility to effect payment of the subsidy on a monthly basis on scheduled breads.

The subsidy applicable for each type of scheduled breads is as follows:

Type of bread	Weight (Gm)	Maximum retail price in Mauritius and Rodrigues (Rs.)	Subsidy per scheduled breads produced (Rs.) (For the period : Oct 2022 to June 2024)	Subsidy per scheduled breads produced (Rs.) (As from 1st July 2024)
Maison	100	2.60	0.09	0.24
Rond	100	2.60	0.09	0.24
Baguette	100	2.70	0.09	0.24
Baguette	200	5.40	0.18	0.48
Baguette (made from whole wheat flour)	400	10.80	0.36	0.96
Baguette (made from white wheaten flour)	400	10.80	0.36	0.96
Moule	200	5.20	0.18	0.48
Moule	500	13	0.45	1.20
Moule	1,000	26	0.90	2.40
Moule	1,500	39	1.35	3.60
Moule	2,000	52	1.80	4.80

To benefit from the subsidy, bakeries are required to submit electronically, a monthly return by the end of the following month for which an application is being made. The MRA will process the return and make payment directly in the bank account of the bakery.

Method of application

Bakeries having one place of business
Bakeries having one place of business are required to log in in with same password as used for the filing of Corporate or Income Tax returns to access the system developed by the MRA and submit a monthly return on the MRA website (https://www.mra.mu).

In case you do not have the required password, you may retrieve the password from MRA website on:
- For Corporate - Click here to retrieve password
- For Individual - Click here to retrieve password
Bakeries having more than one place of business
Passwords have been issued by post to all bakeries having more than one place of business. Applicants are required to submit a monthly return for each of the business premises. After selecting the location in the electronic filing, applicants should insert the password pertaining to that location.

All applicants are required to provide the following details in the monthly return:
- The bank account details of the bakery in which the subsidy will be credited; and
- Total number of each type of scheduled breads produced in the month.
No subsidy shall be payable in respect of a month where the application is made 3 months after the end of that month.

Bank Account Details

The bank account details provided by the bakery in the return for the month of October 2022 will be used to prefill subsequent returns and will not be editable. Where there is a change in the bank account, bakeries are required to contact the MRA on 207 6000 (Extension 2168) or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it..

Refund of subsidy

Applicants are requested to keep proper books and records in respect to all business transactions. You are also informed that bakeries may be subject to audit to ascertain the correctness of the information declared in the monthly return.

Applicants claiming subsidy in excess of their entitlement will be required to refund any excess payment.

General information before making an application:

Applicants 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 responsibility of the bakery to make a correct and complete application.
Please ensure that you provide the name, email address and telephone number of the declarant 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.

Financial Assistance to Employers: Payment of National Minimum Wage and Salary Compensation 2024

Application for financial assistance for payment of Salary Compensation

The public is hereby informed that Government of Republic of Mauritius has, as from January 2024, raised the National Minimum Wage (NMW) payable to full-time employees to Rs 16,500 monthly, inclusive of salary compensation 2024. In addition, the salary compensation for the year 2024 has been determined at 10% of basic salary, with a minimum of Rs 1,500 and a maximum of Rs 2,000.

The Government of the Republic of Mauritius has also decided to provide financial assistance, for the months of January 2024 to December 2024, to different categories of employers to support them to maintain their productive capacity. The Mauritius Revenue Authority (MRA) had been entrusted with the responsibility to provide the financial assistance. Eligible employers are required to submit a one-time application so as to benefit from the financial assistance.

Eligible Employers

The financial assistance is applicable to the following categories of employers, in respect of their full-time employees:

Export Oriented Enterprises (EOEs);
Manufacturing Enterprises (MEs) with an annual turnover not exceeding Rs 500 million;
Small and Medium Enterprises (SMEs);
Registered Charitable Institutions and Religious Bodies.
An Enterprises whose annual turnover does not exceed Rs 750 million and operating in the following sectors -
- Business Process Outsourcing (BPO);
- Security / Cleaning Services; and
- Construction Industry
Trade Union
Non-Governmental Organisations (NGOs) registered with the National Social Inclusion Foundation

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 –
- a company engaged in the manufacture of alcoholic drinks or cigarettes and other tobacco products; or
- a company engaged in carrying on the business of restaurant.

Manufacturing Enterprises and SMEs would be eligible to the financial assistance where the enterprise has incurred a loss or where its profits for the year of assessment 2022/2023 would be reduced by more than 50% or by more than 10%, as applicable, if the payment of the increased National Minimum Wage and Salary Compensation 2024 are factored in.

Where an EOE is also a ME or SME or a ME who is also a SME, the financial support that is more favourable to the enterprise shall be applicable.

Amount of Monthly Financial Assistance

A . For the period January 2024 to December 2024

The monthly financial assistance including the end of year bonus for each full-time employee earning NMW and an amount equivalent to salary compensation 2024 to all full-time employees deriving a monthly basic wage not exceeding Rs 50,000 are as follows :

Rs 2,000 in respect of each full-time employee earning the National Minimum Wage and an amount equivalent to the Salary Compensation 2024 provided the monthly basic wage does not exceed Rs 50,000 and employed by:
1. an Export Oriented Enterprise; or
2. a Manufacturing Enterprise whose annual turnover did not exceed Rs 100 million and either incurring a loss or whose profit would be reduced by more than 50%.

Rs 1,000 in respect of each full-time employee earning the National Minimum Wage and an amount equivalent to the Salary Compensation 2024 provided the monthly basic wage does not exceed Rs 50,000 and employed by –
1. a Manufacturing Enterprise whose annual turnover exceeded Rs 100 million but did not exceed Rs 500 million and either incurring a loss or whose profit would be reduced by more than 50%;
2. a Small and Medium Enterprises whose turnover for the year of assessment 2022/2023 did not exceed Rs 100 million and either incurring a loss or whose profit would be reduced by more than 50%;
3. a Registered Charitable Institution or Religious Body; and
4. Trade Union.
Rs 1,000 in respect of each full-time employee earning the National Minimum Wage and an amount equivalent to 50% of the Salary Compensation 2024 provided the monthly basic wage does not exceed Rs 50,000, employed by a Manufacturing Enterprise whose annual turnover did not exceed Rs 100 million and whose profit would be reduced by more than 10% but not exceeding 50%; and
Rs 500 in respect of each full-time employee earning the National Minimum Wage and an amount equivalent to 50% of the Salary Compensation 2024 provided the monthly basic wage does not exceed Rs 50,000, employed by –
1. a Manufacturing Enterprise whose annual turnover is between Rs 100 million and Rs 500 million and whose profit would be reduced by more than 10% but not exceeding 50%;
2. a Small and Medium Enterprises whose annual turnover did not exceed Rs 100 million and either incurring a loss or whose profit would be reduced by more than 10% but not exceeding 50%.
3. a BPO whose turnover for the year of assessment 2022/2023 exceeded Rs 100 million but did not exceed Rs 750 million and either incurring a loss or whose profit would be reduced by more than 50%;
Rs 250 in respect of each full-time employee earning the National Minimum Wage and an amount equivalent to 25% of the Salary Compensation 2024 provided the monthly basic wage does not exceed Rs 50,000, employed by a BPO whose turnover for the year of assessment 2022/2023 exceeded Rs 100 million but did not exceed Rs 750 million and whose profit would be reduced by more than 10% but not exceeding 50%;

B: For the period January 2024 to June 2024

The monthly financial assistance for the months of January 2024 to June 2024 for each full-time employee earning NMW and an amount equivalent to salary compensation 2024 to all full-time employees deriving a monthly basic wage not exceeding Rs 50,000 are as follows:

Rs 500 in respect of each full-time employee earning the National Minimum Wage and an amount equivalent to 50%, of the Salary Compensation 2024 provided the monthly basic wage does not exceed Rs 50,000, employed by:
1. Security/Cleaning Service whose turnover for the year of assessment 2022/2023 exceeded Rs 100 million but did not exceed Rs 750 million and either incurring a loss or whose profit would be reduced by more than 50%, and
2. Construction Sector whose turnover for the year of assessment 2022/2023 exceeded Rs 100 million but did not exceed Rs 750 million and either incurring a loss or whose profit would be reduced by more than 50%;
Rs 250 in respect of each full-time employee earning the National Minimum Wage and an amount equivalent to 25% of the Salary Compensation 2024 provided the monthly basic wage does not exceed Rs 50,000, employed by:
1. Security/Cleaning Service whose turnover for the year of assessment 2022/2023 exceeded Rs 100 million but did not exceed Rs 750 million and whose profit would be reduced by more than 10% but not exceeding 50%; and
2. Construction Sector whose turnover for the year of assessment 2022/2023 exceeded Rs 100 million but did not exceed Rs 750 million and whose profit would be reduced by more than 10% but not exceeding 50%;

Export-Oriented Textile and Apparel Enterprises

An additional financial assistance is being provided to EOEs operating in the textile and apparel industries that were being negatively impacted by a significant increase in the cost of production for the period April 2024 to June 2024 as follows -

Rs 1,500 in respect of each of the full-time employees of these enterprises drawing the National Minimum Wage; and
Rs 1,000 for payment of the 2023 Salary Compensation in respect of each of the full-time employees of these enterprises drawing the National Minimum Wage.

Eligibility Criteria to benefit from the assistance:

The entity should be registered as an employer.
The entity has to pay the statutory salary compensation for the year 2024 to each employee in the month it is due;
The entity should pay at least the National Minimum Wage to all its full-time employees;
The entity has to submit the Social Contribution and Monthly Portable Retirement Gratuity Fund (PRGF) returns in respect of all its employees and pay the amount declared on the return by the due date;
The entity should have submitted its Income Tax return for the year of assessment 2022-2023.

An entity will not be able to submit an application if the above conditions are not met.

Mode of Application

The employers are required to submit the application for financial assistance only ONCE and same will be considered to cover the three months preceding the month in which application has been made up to the month of December 2024.

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 employer’s bank account.

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 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 employers.