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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 :

  1. 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%.

  1. 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.

  2. 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

  3. 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%;

  4. 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:

  1. 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%;

  2. 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 December 2024 as follows -

  1. Rs 1,500 in respect of each of the full-time employees of these enterprises drawing the National Minimum Wage; and

  2. 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:

  1. The entity should be registered as an employer.

  2. The entity has to pay the statutory salary compensation for the year 2024 to each employee in the month it is due;

  3. The entity should pay at least the National Minimum Wage to all its full-time employees;

  4. 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;

  5. 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.

Payment of Subsidy on Scheduled breads to Bakeries

Application for monthly payment of Subsidy on Scheduled breads to Bakeries

ArrowRight2Blue 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

  1. 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:

  2. 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.

  3. 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.

Statement of Donation

Every approved charitable institution is required to submit a statement of all donations received during the income year ending 30 June 2025 on or before Friday 15 August 2025 from companies, societé, individuals or any other organisation every year showing the following information:

  1. NID/NCID/TAN of every donor
  2. Passport Number
  3. Name and Surname of every donor
  4. Residency of the donor
  5. Nationality
  6. BRN
  7. Amount contributed (Mauritian Rupees)
  8. The method of donation (cash, cheque or electronic)

The file containing the required information can be uploaded on the e-filing facilities of the MRA as:

  1. Screen Input or
  2. CSV file 

General information for Electronic Filing of Statement of Donation

Click on the links below to obtain the following documents:

Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or Mozilla Firefox as browser to file their return.

  • Ensure that you have your login (Tax Account Number) and password and all the required information before you start

  • When filing the return, please insert a valid email address and telephone number. MRA will communicate with you using these details.

Click here to file your Statement of Donation

Closing Date

The return should be filed electronically by Friday 15 August 2025.

Support Services

For further information, you may call MRA Help Desk on 207 6000.

Notice to Stakeholders and Declarants

Year 2022

  1. Notice - Museum for Motor Vehicles (08.08.22)
  2. Excise duty on Sugar Sweetened Products (08.08.22)
  3. Claim for negative excise duty on electric motor car or electric goods vehicles (04.08.22)
  4. Concession on Motor Vehicles (19.07.22)
  5. Duty and excise duty concession for motor vehicles placed in bonded warehouse on or before 18 July 2022 (15.07.22) - Repealed as per Notice dated 19.07.2022
  6. Notice - Implementation of excise duty concession on a motor car – RCEA (13.07.22)
  7. Notice - Customs duty, excise duty and VAT exemption on importation of motor vehicles in connection with the construction of the of the Eye Hospital at Moka (30.06.22)
  8. Claim for negative excise duty on electric motor car or electric goods vehicles (30.06.22) - Repealed as per Notice dated 04.08.2022
  9. Notice - Sale of goods by Duty-free shop (DFS) and shops operating under the Deferred Duty and Tax Scheme (DDTS) to any person (30.06.22)
  10. Concession on Motor Vehicles (21.06.22) - Repealed as per Notice dated 19.07.2022
  11. Amendments to Part I of the First Schedule to the Customs Tariff Act and Part I of the First Schedule to the Excise act - Hybrid and Electric motor vehicles (18.06.22)
  12. Notice - Customs duty, excise duty and VAT exemption on importation of goods in connection with the construction of the of the Eye Hospital at Moka (17.06.22)
  13. Notice - Customs duty, excise duty and VAT exemption on importation of goods in connection with the construction of the Civil Service College (14.06.22)
  14. Implementation of Budgetary measures 2022 (07.06.22)
  15. Notice - Implementation of Resolution (07.06.22)
  16. Notice - CPCs for Concession on Motor Vehicle (06.06.22)
  17. Notice - New CPCs for 'Wheareas' procedure (06.06.22)
  18. Notice - Budgetary Updates 2022 (03.06.22)
  19. Child Restraint Device (30.05.22)
  20. Amendment to Part I of the First Schedule to the Customs Tariff Act – H.S Codes 7306.61.10, 7306.61.90, 7306.69.10 and 7306.69.90 (18.05.22)
  21. Import of live animals, including racehorses, for training, breeding or for other purposes (06.05.22)
  22. Notice - Implementation of New Customs Access Pass as from 01 June 2022 (13.04.22)
  23. Notice - Implementation of the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of Mauritius and the Republic of India (CECPA) (30.03.22)
  24. Implementation of excise duty concession on a motor car – New item 5 (ca) (07.03.22)
  25. Notice - EDI Messages sent to place of landing and shipping (04.03.22)
  26. Notice - New Procedures for clearance of motor vehicles imported under one Bill of Lading or Airway Bill (04.03.22)
  27. Notice - Online application of E-Duty free certificate for motor vehicles under the Pay Research Bureau report 2021 (18.02.22)
  28. Notice - Construction of the Civil Service College (04.02.22)
  29. Amendments of the First Schedule to the Customs Tariff Act - Margarine (24.01.22)
  30. New Attached Document Code (A50) for authorisation or directive from MCCP (12.01.22)
  31. Notice - Temporary Suspension of Notice of Claim for late submission of import BOE (11.01.22)

Year 2021

  1. Notice - Payment of Environment Protection Fee (30.12.21)
  2. Notice - Electrical and HVAC works for Flacq Teaching Hospital (29.12.21)
  3. Amendments to the First Schedule to the Customs Tariff Act and to the First Schedule to the Excise Act (21.12.21)
  4. Notice - Sales of goods by duty-free shops (DFS) and shops operating under the deferred duty and tax scheme (DDTS) to any person (21.12.21)
  5. Duty concession-exemption facilities on a double cabin pick up vehicle (2x4 or 4x4) (21.12.21)
  6. Implementation of Duty Free facilities to RCEA & HEA (08.12.21)
  7. Implementation of the recommendations of the Pay Research Bureau Report 2021 – duty concession/exemption facilities on a motor vehicle (25.11.21)
  8. Notice - CPCs for customs duty, excise duty and VAT exemption on importation of goods in connection with the construction of a solar photovoltaic farm at Tamarind Falls, Henrietta (25.11.21)
  9. Item 2(fg) of the Fifth Schedule to VAT Act (10.11.21)
  10. Amendments of the First Schedule to the Customs Tariff Act (27.10.21)
  11. Notice - Classification of "SAL CURB S LIQUID" and "SALBAN P" (13.10.21)
  12. Notice - Consolidated bill of entry for goods (Merchandise for Sale) imported/exported by post and courier services and locally manufactured sugar sweetened products (29.09.21)
  13. Implementation of amendments to Customs laws (13.09.21)
  14. Notice - Processing of Bill of Entry for the purchase of another duty exempted motor vehicle under section 6 of the Customs Tariff Act (03.09.21)
  15. Notice - Implementation of budgetary measures with respect to Customs Duty and VAT exemptions (30.08.21)
  16. Amendment to Part I of the First Schedule to the Customs Tariff Act (16.08.21)
  17. Integrity Declaration Form (01.07.21)
  18. Notice - New CPCs for import of goods by a company holding a PDS Certificate for the Senior Living Project (23.06.21)
  19. CPCs for Clearance of Second-Hand Motor Cars under regulation 4 of GN 135 of 2021 (23.06.21)
  20. Concessions on Motor Vehicles (23.06.21)
  21. Implementation of Measures in Budget Speech 2021-2022 (11.06.21)
  22. Notice - Implementation of Resolution (11.06.21)
  23. Notice - Budgetary updates 2021 (09.06.21)
  24. Notice - Lunch time at warehouses for consolidated cargo (FFAs) (07.06.21)
  25. Notice - CPCs for clearance of second-hand E-Power Nissan Note Electric Hybrid Motor Cars (04.06.21)
  26. Item 2(o) of the Fifth Schedule to the VAT Act (21.05.21)
  27. Notice - Classification of Mercedes Benz EQ Boost (2999 cc & 1497 cc) (21.05.21)
  28. Notice - New CPCs with respect to Imported Excisable Goods meant for maturation (21.04.21)
  29. COVID-19 Home Self Testing Kit (09.04.21)
  30. Concessions on Motor Vehicles (03.04.21)
  31. Amendments to the Customs Tariff Act and Excise Act - Motor Cars (30.03.21)
  32. Notice - Plastic Bags : Amendments to the Excise Act (26.03.21)
  33. Concessions on Motor Vehicles (26.03.21)
  34. Implementation of the Comprehensive Economic Cooperation and Partnership Agreement between the Government of the Republic of Mauritius and the Republic of India (CECPA) (26.03.21)
  35. Notice - Kraft Paper Soup Bowl with plastic lid (09.03.21)
  36. Plastic Bags (26.02.21)
  37. Notice - New CPC for the warehousing of motor vehicles for the transport of goods ('B' Carrier's licence) (03.02.21)
  38. Amendments of the First Schedule to the Customs Tariff Act - Margarine (26.01.21)
  39. Amendments to the Excise Act, Excise Regulations and the Customs Tariff Act (14.01.21)
  40. Notice - Exemption - Mauritius Rescue and Firefighting Service (06.01.21)

Year 2020

  1. Notice - Construction of the Flacq Teaching Hospital Project (31.12.20)
  2. Implementation of the AFCFTA Agreement (31.12.20)
  3. Amendments to the Customs Tariff Act & the Integrated Tariff (MARENA) (29.12.20)
  4. Implementation of the agreement establishing an EPA between the ESA and the UK (29.12.20)
  5. Implementation of the FTA between Mauritius and China (29.12.20)
  6. Notice - Sale of Goods between "Duty-Free Shop" and Customs Approved Storeroom (23.12.20)
  7. Notice - Clearance of "Priority Consignments" (16.11.20)
  8. Amendments to Part I of the First Schedule to the Customs Tariff Act (Non-Staple Sugar Sweetened Products) (30.10.20)
  9. Duty Concessions on buses and Excise duty concessions on motor vehicles (28.10.20)
  10. Amendments to the VAT Act as per the Finance (Miscellaneous Provisions) Act 2020 (30.09.20)
  11. Claim on waste tyres recycled into retreaded tyres under section 52B of the Excise Act (29.09.20)
  12. Notice - Amendment to CPCs with respect to Improvement in Sea and Air transportation facilities Project at Agalega (29.09.20)
  13. Notice - Clearance of Goods from Freeport to Local Market under Customs Procedure Code (CPC) 40003 (03.09.20)
  14. Notice - Proof of Origin (Certificate of Origin) under interim Economic partnership Agreement between the ESA-EC (27.08.20)
  15. Notice - New CPCs for Implementation of the Finance (Miscellaneous Provisions) Act 2020 (19.08.20)
  16. Amendment to Part I of the First Schedule to the Customs Tariff Act – Scrap Metal (04.08.20)
  17. Notice - Extra Attendance Request Module (28.07.20)
  18. Notice - Extension of Temporary changes in respect of Allowance to Passengers on Spirits and Wine under customs laws (28.07.20)
  19. Notice - Amendments to warehousing period in bonded warehouses (23.07.20)
  20. Amendment to Part I of the First Schedule to the Customs Tariff Act – Scrap of PE bottles and Scrap of PET bottles (19.06.20)
  21. Notice - CPCs for Exemption of the Civil Service College Project (17.06.20)
  22. Implementation of Measures in Budget Speech 2020-2021 (04.06.20)
  23. Implementation of Financial Resolutions (04.06.20)
  24. Notice - Budgetary Updates 2020 (01.06.20)
  25. Notice - Amendments by the Covid-19 (Miscellaneous Provisions) Act 2020 (21.05.20)
  26. Notice - Tariff HS classification of “Soch Green Reusable Period Panty” under H.S. Code 9619.00.99 (16.04.20)
  27. Notice - Issuance of Certificates of Origin (14.04.20)
  28. Amendments to Protocol 1 of the interim Economic Partnership Agreement (iEPA) (30.03.20)
  29. Notice - Clearance of Relief Consignment (26.03.20)
  30. Amendments to the Integrated Tariff with respect to the applicable rates of VAT to masks and hand sanitizer (24.03.20)
  31. Notice - Delivery of Certificates of Origin (23.03.20)
  32. Notice - Clearance of "Priority Consignments" (19.03.20)
  33. Notice - Temporary suspension of scanning of containers on Sundays (19.03.20)
  34. Notice – Temporary changes in respect of Allowance to passengers on spirits and wine under Customs laws (13.03.20)
  35. Notice - Services at Custom House on 28.02.2020
  36. Notice - CPCs for customs duty, excise duty and VAT exemption on importation of goods excluding motor vehicles in respect of the construction of a building to house the National Archives Department and the National Library project (20.02.20)
  37. Exemption under item 96 of the First Schedule of the Value Added Tax Act (14.02.20)
  38. Notice - Withdrawal of United Kingdom of Great Britain and Northern Ireland from the European Union (31.01.20)
  39. Notice - Time Limit for proceeding with a validated Bill of Entry by an Importer (29.12.20)
  40. Notice - Amendment to CPCs for import of goods by a company holding a PDS Certificate for the Senior Living Project (20.01.20)

Year 2019

  1. Amendments to Part I of the First Schedule to the Customs Tariff Act in line with the Interim Partnership Agreement with EC and the Turkey-Mauritius Free Trade Agreement (30.12.19)
  2. Notice - Customs Duty, Excise Duty and VAT Exemption on Importation of goods excluding Motor Vehicles in respect of the 16 LPG-Fired Human Incinerators Project (06.12.19)
  3. Notice to Economic Operators - Freeport (Amendment of Schedule) Regulations (G.N. No. 200 of 2019) (05.12.19)
  4. Notice - Trade Facilitation Measure for Early Clearance of Goods at Mauritius Container Terminal (MCT) (28.11.19)
  5. Notice - Exemption of Customs Duty, Excise Duty and VAT in connection with 16 LPG-Fired Human Incinerators project (28.11.19)
  6. Notice - Malt Blended Whisky (30.10.19)
  7. Notice - Export of Scrap Metal (09.10.19)
  8. Notice - Section 52B of the Excise Act (Waste Tyres) (08.10.19)
  9. Notice - Extra Attendance Request (03.10.19)
  10. Notice - CPC for Sale of goods to Diplomatic Agents by an Operator under DDTS (01.10.19)
  11. Notice -  Online Registration of Importers / Exporters at MRA Customs (27.09.19)
  12. Notice -  Amendment of Regulation 29 of The Customs Regulations 1989 (27.09.19)
  13. Amendment to Part I of the First Schedule to the Customs Tariff Act – Pepper Spray (16.08.19)
  14. Notice to Taxi - Owner - Driver and Economic Operators (14.08.19)
  15. Notice - CPCs for new Item E109 of Part II of the First Schedule to the Customs Tariff Act (30.07.19)
  16. Implementation of measures in Budget Speech 2019 - 2020 (10.06.19)
  17. Notice to Declarants - Budgetary Updates 2019 (06.06.19)
  18. HS Code for Boxes and Food Containers of biodegradable plastics (22.05.19)
  19. Notice - Creation of New CPCs for import of goods and furniture for a PDS Project related to Senior Living (10.05.19)
  20. Regulations regulating to Biodegradable and Non-Biodegradable Plastic Containers (25.04.19)
  21. Notice for Stakeholders - Exporters (Shippers) CCS Ocean Export Module (15.04.19)
  22. Notice for New CPC for Whereas of Goods under Regime 50 (28.03.19)
  23. Notice on Specification of Invoice for MV and Spare parts (25.03.19)
  24. Notice to Economic Operators for Transit and Transhipment Procedures (18.02.19)
  25. Notice - Approval of permits, authorisations & clearance of controlled goods at Custom House (31.01.19)
  26. Notice - Postponement of the introduction of excise duty on non-biodegradable plastic containers (30.01.19)
  27. Notice - Classification of Aluminium Framed Glass Panel for Shower Cabin Without Shower Tray (28.01.19)
  28. Notice to Economic Operators on Advance Partial Manifest (09.01.19)

 

Year 2018

  1. Notice - New CPCs for Clearance of Goods Imported by NRP Developer (21.12.18)
  2. Notice - CPCs relating to DET Exemption - Construction of New Cancer Centre Hospital at Solferino (13.12.18)
  3. Notice - Cumulation between Mauritius and ACP States and OCTs (06.12.18)
  4. Notice - Improvement in Sea and Air Transportation Facilities Project at Agalega (14.11.18)
  5. Notice - CPCS for Clearance of Cheese (09.11.18)
  6. Customs (Amendment) Regulations 2018 (08.11.18)
  7. Notice - New CPCs for clearance of Utility Task Vehicles (25.10.18)
  8. Notice - Customs Tariff (Amendment of Schedule) Regulations 2018 (19.10.18)
  9. Notice - Amendments to CPCs of Multisports Complex Project (19.10.18)
  10. Notice - Creation of New CPCS for Freeport (19.10.18)
  11. Notice - Overall System Maintenace (09.10.18)
  12. Processing of Bill of Entry under the Freeport Regime as from 01 October 2018 (28.09.18)
  13. Notice to Economic Operators - VAT Deferred Payment Scheme (27.09.18)
  14. Notice - Environment Protection Fee (19.09.18)
  15. Notice - Classification of Paper Bag (04.09.18)
  16. Notice - Classification of Bagasse Container (21.08.18)
  17. Notice - VAT at zero-rate for watch strap of HS Code 9113.20.00 (16.07.18)
  18. Notice - Addendum to Notice dated 14th June 2018 (watch straps) (15.06.18)
  19. Notice - Implementation of measures in Budget Speech 2018-2019 (14.06.18)
  20. Notice - Implementation of Resolution (14.06.18)
  21. Notice - CMS unavailability - Budget 2018 (12.06.18)
  22. Notice - CPCs for Customs Duty, Excise Duty and Vat Exemption: New ENT Hospital Project (05.04.18)
  23. Notice - CPCs for Customs Duty, Excise Duty and Vat Exemption: Multisports Complex at Cote D’or (06.04.18)
  24. Notice - CPCs for buses and Chassis for buses used for the transport of General Public under a Road Service Licence granted by the NTA (02.04.18)
  25. Notice - Declarants CPCs for Clearance of Used MV spare parts (12.02.18)
  26. Notice - CPCs for Customs Duty, Excise Duty and VAT Exemptionon Importation of goods excluding Motor Vehicles in respect of Projects funded by a foreign state - Safe City/Country Project (30.01.18)

     

Year 2017

 

  1. Notice - Amendments to CTA (26.12.17)
  2. Notice - Amendments to Part I of the first Schedule of Excise Act (26.12.17)
  3. Notice - Contribution to MSS in respect of Potable Alcohol (26.12.17)
  4. Notice to stakeholders - Release of Relief Consignment (26.12.17)
  5. Amendments to First Schedule of Excise Act (08.12.17)
  6. Notice CPCs - Reg 22(4)(aa) of the Investment Promotion (Smart City Scheme) Regs 2017 (23.11.17)
  7. New HS Code 9405.30.20 (12.10.17)
  8. Notice - CPCs for Customs duty, Excise duty and VAT exemption in respect of projects funded by a foreign State (10.10.17)
  9. Notice- Requests for HS Classification (21.09.17)
  10. Notice - One stop shop Motor Vehicle (14.09.17)
  11. Removal of Customs Duty and VAT on Menstrual cups (14.08.17)
  12. Notice - CPCs Imported Goods in Freeport related to exhibitions (07.09.17)
  13. Notice - Excise Duty Exemption for Samples (29.08.17)
  14. Notice - Relocation of Origin unit (23.08.17)
  15. Amendment to Part I of 1st Schedule to Excise Act (14.08.17)
  16. Notice - Declaration with Place of Landing as SHUB (05.08.17)
  17. Notice - Amendment to Part I of the First Schedule to the Excise Act (31.07.17)
  18. Finance Act 2017 (26.07.17)
  19. Deferred Payment Scheme for the month of June 2017 (21.06.17)
  20. Budgetary Measures (09.06.17)
  21. Financial Resolution 2017-18 (08.06.17)
  22. Notice - CMS unavailability - Budget 2017 (06.06.17)
  23. Notice - Notification to Importers/Exporters/Consignees on status of Bill of Entry at MRA Customs (10.05.17)
  24. Notice - Online Registration of Importers/Exporters at MRA Customs (10.05.17)
  25. Notice to Declarants, Importers and Manufacturers of excisable products on E-payment (10.05.17)
  26. Notice - Online Application Appointment Request (26.04.17)
  27. Notice on Specifications of Invoices (17.04.17)
  28. Amendment to Customs Tariff Act and Excise Act (31.01.17)
  29. Notice - Excise duty on household electrical appliances based on energy consumption (24.01.17)
  30. Notice - Postal Manifest (13.01.17)
  31. Notice to Declarants - Electronic Payment (09.01.17)
  32. Notice to Agents - Submission of Manifest (06.01.17)
  33. Notice with respect to Chapter 87 (05.01.17)
  34. Notice - Manifest for Charter Flight (04.01.17)

Year 2016

 

  1. Notice - Customs Tariff 2017 (30.12.16)
  2. Notice - Date of entry for amendments made to Reg 19 (FFA & BROKERS) postponed (27.12.16)
  3. Notice to Declarants - CTA Exemptions (22.12.16)
  4. Notice - Air Transshipment Module Go Live (21.12.16)
  5. Notice to Declarants, Importers and Manufacturers of Excisable Products on e-Payment (08.12.16)
  6. Notice to Stakeholders with respect to electronic payment, duty, excise duty and taxes (05.12.16)
  7. Notice - Date of entry for amendments made to Reg 19 (02.12.16)
  8. Notice - Suspension of Notice to FFA & Brokers dated 30.11.2016 (01.12.16)
  9. Notice to FFA - Obligations and Duties (30.11.16)
  10. Notice to Agents - Fee for Amendment of Manifest (30.11.16)
  11. Notice to Broker - Obligations and Duties (30.11.16)
  12. Notice - Excise Duty Concession (04.11.16)
  13. Notice - Film Making Industry (01.11.16)
  14. Notice - New CPC for Hindu Education Authority (27.10.16)
  15. Notice - Sugar Sweetened Non-Alcoholic Beverages (30.09.16)
  16. Notice - CPCs for RCEA (08.09.16)
  17. Notice - VAT at Zero Rate (08.09.16)
  18. Excise duty exemption on selected insecticides and herbicides (31.08.16)
  19. VAT Exemption as per Regulations to the VAT Act (31.08.16)
  20. Notice - Sugar shipped before 30 July 2016 (22.08.16)
  21. Communiqué E-Objection (16.08.16)
  22. Notice - Duty Officer (01.08.16)
  23. Notice - Customs Tariff (Amendment of Schedule) (No.2) Regulations 2016 (29.07.16) 
  24. Notice - First and Second Resolutions (29.07.16)
  25. Notice - Excise Valuation of Motor Vehicles (29.07.16)
  26. Notice - CMS Unavailability (28.07.16)
  27. Notice - Registration of Imported Motor Vehicles (07.07.16)
  28. Notice - Exemption E97 - E100 (07.07.16)
  29. Notice - Used Cars (01.07.16)
  30. Notice to Declarants - Amendment to the 1st Schedule to CTA (01.07.16)
  31. Notice - Visit of Minister of Finance and Economic Development to Custom House (23.06.16)
  32. Notice - CCS Ocean Export Module & SOLAS Convention - Exporters (Shippers) (23.05.16)
  33. Notice - CCS Ocean Export Module & SOLAS Convention (Shipping Agents) (23.05.16)
  34. Notice - Importation of Locally Manufactured Excisable Products previously exported under Regime 10 (23.05.16)
  35. Notice - Extra Attendance Request Module (06.05.16)
  36. Notice - Serum/Blood Samples and Biologicals Needed for Research Vaccines (03.05.16)

Year 2015

  1. Notice - Environment Protection (Banning of Plastic Bags) Regulations 2015 (29.12.15)
  2. Notice - Excise Duty Concessions to Retiring Presidents and Retiring Vice-Presidents (04.12.15)
  3. Notice - Automatic cancellation of unpaid declarations (03.11.15)
  4. Notice - Smart City and Mauritian Diaspora Schemes (16.10.15)
  5. Notice - Electronic Payment Facility for Post Entry Declaration (22.09.15)
  6. Notice - Second Hand Motor Vehicle Valuation System (02.09.15)
  7. Communiqué - Deferred Payment Scheme (29.07.15)
  8. Communiqué - Claim on export of waste PET bottles / flakes or waste PET bottles recycled into reusable goods (29.07.15)
  9. Communiqué - Intellectual Property Rights : Ex-officio Powers of the MRA (29.07.15)
  10. Notice - Helmets (01.07.15)
  11. Notice - Implementation of Budgetary Measures 2015-16 on Iron Bars and MID Levy (30.06.15)
  12. Notice - New CPC 40XDP, 40XRP, 47XDP and 47XRD (04.06.15)
  13. Notice - New CPCs : Excise Duty Concession to RCEA/HEA (22.04.15)
  14. Notice - Submission of Import Courier Manifests through CCS : Go-live (24.03.15)
  15. Notice - Amendment to the First Schedule to the Excise Act (06.01.15)

Year 2014

  1. Notice - Amendment to the Customs Tariff Act (31.12.2014)
  2. Notice - Amendment to the First Schedule to the Excise Act (23.09.14)
  3. Notice - Amendment to the First Schedule to the Customs Tariff Act (23.09.14)
  4. Notice - CPCs for Syrup (12.09.2014)
  5. Notice - Amendment to the First Schedule to the Customs Tariff Act (18.08.14)
  6. Notice - Amendment to the First Schedule to the Excise Act (18.08.14)
  7. Notice - Statuses of Bill of Entry through e-mail notification (31.07.14)
  8. Notice - e-Certificate of Origin under PMPTA (27.06.14)
  9. Notice - New CPCs (20.06.14)
  10. Notice - Tariff & Origin Rulings (30.05.2014)
  11. Notice - Customs Access Pass (30.05.2014)
  12. Notice - Air House Manifest (26.05.2014)
  13. Notice Liquefied Petroleum Gas (LPG)
  14. CPC for bunker fuel and cpc for warehouses in Freeport
  15. Notice - CPC EUR.1
  16. Notice - CPC 40 X 67 - 40 X 70
  17. Notice - Ocean Export Module (12.04.2014)
  18. Notice - Fire rated doors or windows (14.03.2014)
  19. Notice - CO2 Emission Certificate (13.03.2014)
  20. Notice - Bio Pesticides (08.01.2014)

Year 2013

  1. CCS Ocean MRA Export Module
  2. Warehousing of goods under the suspended duty regime in Freeport Zone
  3. CPC for locally manufactured excisable goods
  4. Free Trade Agreement Between The Republic of Turkey and The Republic of Mauritius
  5. Reduction of Customs Duty on Imports from SADC Member states
  6. New CPCs regarding milk beverages and unprocessed flower
  7. CPC for Syrup and Import from freeport by Embassies
  8. Amendment to the First Schedule to the Customs Tariff Act (06.08.2013)
  9. Amendment to item E12 of Part II of the First Schedule to the Customs Tariff Act (02.08.2013)
  10. New CPC (40 MPF) regarding Import of Milk Beverages – ICD Modifiable and VAT Exempt (27.08.2013)
  11. Excise Duty on household electrical appliances
  12. Excise Stamps on Alcoholic Products
  13. Elimination of Customs Duties on Imports from Egypt
  14. New CPC - excise and concession 62 and 63 (08.10.2013)
  15. CO2 Levy / Rebate on Motor Cars (09.11.13)

  16. HS 2402 (09.11.13)

  17. Provisions of duty exemption facilities to officers of ICAC (X64)
  18. New CPC - Freeport (26.11.13)
  19. Mode of transport for UPS (04.12.13)
  20. Submission of valid trade licences issued by Local Government Authorities (09.12.13)
  21. Submission of valid port licence issued by Mauritius Port Authority (09.12.13)
  22. Notice - Submission of Air House Manifests through CCS - Go Live (17.12.13)
  23. Notice - Excise duty on household electrical appliances based on energy consumption (30.12.13)

Social Contribution (CSG) Income Allowance : July 2025 to June 2027

Following the Budget 2025-2026, the monthly Social Contribution (CSG) Income Allowance (the “CSG Income Allowance”) payable to eligible employees and self-employed individuals has been extended for the months of July 2025 to June 2027 where the eligible individual is not registered on the Social Register of Mauritius. For eligible individuals who are registered on the Social Register of Mauritius, they will continue to benefit from CSG income allowances with the same rates applicable as at June 2025.

Furthermore, one additional month as bonus will be payable in December 2025 and 2026. The CSG Income Allowance is payable to both eligible Mauritian and non-citizen individuals.

As from July 2025, the CSG Income Allowance will be payable as follows:

Total monthly aggregate income derived by individual

Monthly CSG income allowance

(Rs)

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

Not exceeding Rs 20,000

3,000

2,000

1,000

Above Rs 20,000 but not exceeding Rs 25,000

2,500

1,667

833

Above Rs 25,000 but not exceeding Rs 30,000

2,000

1,333

667

Above Rs 30,000 but not exceeding Rs 50,000

1,500

1,000

500

Additionally, to ensure the guaranteed minimum income of Rs 20,000, a Revenue Minimum Garantie Allowance (the “Revenue Allowance”) will also be paid for the months of July 2025 to June 2027 to an individual in full-time employment and earning an income below Rs 20,000 as follows -

Total monthly aggregate income derived by individual

Monthly allowance (Rs)

July 2025 to June 2026

July 2026 to June 2027

Not exceeding Rs 20,000

Maximum of Rs 890

Maximum of Rs 1,890

The MRA has been entrusted with the responsibility to pay both the CSG Income Allowance and the Revenue Allowance (the “Allowances”).

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Or

Use the MRA mobile app which can be downloaded from Google Play Store or App Store

Note

  • Individuals who had already submitted their bank details are not required to resubmit their bank details to benefit from the Allowances as from July 2025.

  • No application is required for the Revenue Minimum Garantie Allowance and the allowance will be credited directly in the bank account that has been provided for the CSG Income Allowance.

Eligibility for Social Contribution (CSG) Income Allowance

The CSG Income Allowance is payable to:

  1. Employees who derive emoluments (excluding exempt emoluments and statutory end-of-year bonus) and basic retirement pension, basic widows pensions or income support to persons attaining the age of 60 years as from 1 September 2025, not exceeding Rs 50,000 in aggregate in a month, and who are not self-employed.

  2. Self-employed individuals who -

    1. were registered with the MRA, as at 12 July 2024, as a self-employed for the payment of CSG / Social Contribution;

    2. are compliant with the payment of CSG / Social Contributions;

    3. derive net income as a self-employed, and any basic retirement pension, basic widows pensions or income support to persons attaining the age of 60 years as from 1 September 2025, not exceeding Rs 50,000 in aggregate in a month, and

    4. are not an employee.

  3. Individuals who are both a self-employed and an employee deriving –

    • emoluments (excluding exempt emoluments and statutory end-of-year bonus);

    • net income from business;

    • any basic retirement pension, basic widows pensions or income support to persons attaining the age of 60 years as from 1 September 2025; and

not exceeding Rs 50,000 in aggregate, in a month.

Emoluments means all salaries and wages. It includes overtime pay, leave pay and other allowances in money or money’s worth and it also includes any annuity. It excludes exempt emoluments and statutory end-of-year bonus.

The following individuals are not eligible for the CSG Income Allowance:

  1. An individual who is below the age of 16 years or above the age of 65 years as at the last day of the month for which the CSG Income Allowance is payable.

  2. An individual who is undergoing training.

  3. A self-employed who was not registered with the MRA for payment of CSG/Social Contribution as at 12 July 2024.

  4. A self-employed who is not compliant with the payment of CSG/Social Contributions.

  5. A non-executive director of a company.

Eligibility for Revenue Minimum Garantie Allowance

  1. An ‘eligible employee’ means an employee -

    1. who is a resident in Mauritius accordance with Section 73(1)(a) of the Income Tax Act; and

    2. who is in full-time employment;

    3. who has been included in the return submitted by his employer under section 7 or 8 of the Social Contribution and Social Benefits Act 2021; and

    4. whose Income in a month does not exceed Rs 20,000.

  2. For the purpose of Revenue Minimum Garantie Allowance, ‘Income’ means the aggregate amount of:

    1. emoluments;

    2. net income from business, trade or profession;

    3. monetary social aid or benefit;

    4. allowance payable under section 30B of the Social Contribution and Social Benefits Act 2021.

Method of Application

  1. An eligible individual is required to submit a one-time application by providing his/her bank account details in order to benefit from the Allowance by using the facility available on the MRA website.

  2. An individual must ensure that he has the following at hand:

    1. His National Identification Card (NIC) or Non-Citizen Identity Card (NCID);

    2. His mobile phone; and

    3. His Bank account details.

  3. An eligible individual will login with his/her NIC/NCID and mobile number.

  4. An individual should provide his own bank account details. Under no circumstance should a person provide the bank details of another person. Where a person is not holder of a bank account, he / she should open a bank account and thereafter provide his / her bank details.

  5. The MRA bears no responsibility in case an individual does not provide his own bank account details.

  6. 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 submission of the bank account details.

Late submission of the bank details may delay the payment of the Allowance and the Allowance will be paid for the last 12 months.

Additional Information

  1. The Allowances for the month of July 2025 are based as follows:

    1. For a self-employed individual (eligible for CSG Income Allowance only), on the Social Contribution return that he has submitted for the month of May 2025;

    2. For an employee, on his emoluments (excluding exempt emoluments and statutory end-of-year bonus) for May 2025; and

    3. any basic retirement or widows pension derived for the month as applicable.

  2. For every subsequent month, as from August 2025, the Allowances will be based on the emoluments and/or income of self-employed for second month preceding the month for which the Allowances are payable. For example, the Allowances for August 2025 will be based on emoluments and/or income of self-employed for the month of June 2025.

  3. Where a beneficiary is found to be not eligible for the Allowances 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.

  4. In case of non-payment, the MRA shall recover the amount due using the powers for recovery of taxes as provided in the Mauritius Revenue Act.

  5. The MRA may also recoup the Allowances paid to a non-eligible individual from any future Allowances payable to him should he be 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 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 applicants.

  1. Application for Refund of VAT - Residential
  2. CSG / Social Contributions
  3. e-Assistance
  4. Monthly / Annual CSG return for Self-Employed Individual

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