CSG Child Allowance - Rs 2,000 Monthly : July 2023 to June 2024

• Video :Tout savoir sur le CSG Child Allowance de Rs. 2,000

• Communique (10.07.23)

As announced in the Budget Speech 2023/2024, a monthly CSG Child Allowance of Rs 2,000 will be paid by the Government of the Republic of Mauritius to children aged up to three years for the months of July 2023 to June 2024.

The MRA has been entrusted with the responsibility to pay the allowance.

In order to benefit from the allowance, an eligible parent should submit an application electronically to the MRA in respect of an eligible child.

  Click here to submit an application for the CSG Child Allowance

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Independence Allowance - Rs 20,000

• Video : Independence Allowance - Rs 20,000

• Communique (10.07.23)

Following the announcement made in the Budget Speech 2023/2024, a one-off allowance of Rs 20,000 will be paid by the Government of the Republic of Mauritius to eligible youths who have attained the age of 18 years on or after 01 January 2023.

The MRA has been entrusted with the responsibility to pay the Independence Allowance.

In order to benefit from the allowance, an application should be submitted electronically to the MRA and should include the National Identity Card number of the eligible youth.

 Click here to submit an application for the Independence Allowance

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Return of Dividends

Return of Dividends relates to a return required to be submitted by companies which pay a dividend exceeding 100,000 rupees to an individual, société or succession in a year showing the following information: 

1. the name and surname of every shareholder

2. the NIC number of every shareholder or, in the case of a non-citizen, the identification number issued to him by the immigration officer; and

3. the amount of dividend paid.

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

1. CSV file or

2. XML file

 Details are available in the Notes to the return.

General information for Electronic Filing of Return of Dividends

Click on the links below to obtain the following documents:

• CSV Template for Return of Dividends

• Specifications for the CSV Template

• XML Template for Return of Dividends

• Specifications for the XML Template

• Notes to the Return

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 and password and all the required information before you start (you should use the same login and password provided to you for filing of Income Tax return).

• 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 Return of Dividends

E-Filing Service Centre

E-Filing Service Centres – Click here to file Return of Dividends on behalf of a taxpayer

 Closing Date

The return should be filed electronically by Friday 15 August 2025 following an income year.

Support Services

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

Statement of Information to be submitted by a VAT exempt body or person

Introduction

In accordance with the Ninth Schedule to the VAT Act, exempt bodies or persons are exempted from payment of VAT in respect of specified goods and services.

An exempt body or person is required by MRA to submit a Statement of Information on a monthly/quarterly basis of the supplies made to him and on which exemptions have been granted, stating the name of the supplier, description of the goods/services supplied, BRN of supplier, value of the supplies and amount of VAT exempted.

Submission of the Statement of Information

The MRA has implemented an electronic system with a view to facilitate the submission of the Statement of Information. The file containing the required information can be submitted on the e-filing facilities put in place by the MRA manually or by uploading a CSV file. In order to access this e-filing platform, the exempt person should use his existing credentials i.e Tax Account Number (TAN) and password.

Deadline for filing a Statement of Information by a VAT exempt body or person

The deadline for the submission of the Statement of Information for a particular month/quarter is on or before the end of the following month.

For example:  

• the Statement of Information for the month ending 31 October 2023 should be submitted by 30 November 2023.

• the Statement of Information for the quarter ended of 30 September 2023 should be submitted by 31 October 2023

 Click here to file your Statement of Information

General information

• It is recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file the Statement of Information.

• Please ensure that email address and telephone number are provided as they will be used by MRA to communicate with the exempt bodies or persons.

• On successful submission of the statement of information, 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 ensure to correctly submit your Statement of Information.

e-Filing of Statement of Information by a VAT exempt body or person

Where the exempt body or person is using the CSV template to submit the monthly/quarterly return, the Statement of Information should be in the following CSV file format:

• Specifications for the CSV Template

• CSV Template for Statement of Information by a VAT exempt body or person

• Excel Template to generate CSV Template

 Click here to file your Statement of Information

Support services

In case you have any difficulty with the e-filing of a Statement of Information, kindly send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. or contact us on 207 6000.

Special Allowance - Employees

 Click here to submit your bank details

1. The National minimum wage payable to a full time employee for the calendar year ending 31 December 2023 is as follows:

   1. For an employee of a Non-Export Enterprise - Rs 11,575

   2. For an employee of an Export Enterprise – Rs 10,875

2. MRA is responsible for the payment of the special allowance payable under the Additional Remuneration and Other Allowances Act as a supplement to the National minimum wage. The special allowance payable to a full time employee is summarized as below:

   1. For the months from July 2023 to December 2023

      1. A maximum amount of Rs 1,425 to both a Mauritian employee and a migrant employee of a non-export enterprise to top up his monthly guaranteed income to Rs 13,000.

      2. A maximum amount of Rs 2,125 and an additional amount of Rs 140, being part of salary compensation for the period from July 2023 to December 2023, to a Mauritian employee of an export enterprise to top up his monthly guaranteed income to Rs 13,000.

      3. A maximum amount of Rs 2,125 to a migrant employee of an export enterprise to top up his monthly guaranteed income to Rs 13,000.

      4. Rs 140 being part payment of the salary compensation for the period from July 2023 to December 2023 to a Mauritian employee who is employed on a full time basis in an export enterprise and drawing a monthly basic wage or salary above Rs 10,735 (amount payable by the employer which excludes Rs 140) but not exceeding Rs 51,635 (amount payable by the employer which excludes Rs 140) per month.

   2. For the months from January 2023 to June 2023

      1. A maximum amount of Rs 500 to a Mauritian employee of a non-export enterprise to top up his monthly guaranteed income to Rs 12,075.

      2. A maximum of Rs 1,200 and an additional amount of Rs 140, being part of salary compensation for the period from January 2023 to June 2023, to a Mauritian employee of an export enterprise to top up his monthly guaranteed income to Rs 12,075.

      3. A maximum of Rs 860 to a migrant employee of an export enterprise, who was in employment as at 31 December 2019, to top up his monthly guaranteed income to Rs 11,735.

      4. Rs 140 being part payment of salary compensation for the period from January 2023 to June 2023 to a Mauritian employee who is employed on a full time basis in an export enterprise and drawing a monthly basic wage or salary above Rs 10,735 (amount payable by the employer which excludes Rs 140) but not exceeding Rs 51,635 (amount payable by the employer which excludes Rs 140) per month.

3. Employees, who are entitled to the Special Allowance and / or the salary compensation but whose bank accounts have not yet been credited, are hereby requested to communicate their bank account details to their employers for onward submission to the MRA.

4. Leaflets on Special Allowance

   • Creole Version

   • French Version

   • English Version

5. Employees may alternatively provide their bank details directly to the MRA using the following options: 

   1.  Click here to submit your bank details 
      or

   2. send an SMS on 5 252 8282 in the following format:

      <SPA>space<NID>space<Other Names>space<Surname>space<bank name>space<Bank account number>

      Example: SPA S010168010133C John Smith SBM 12345678912345

6. For any additional information, you may phone on MRA Help Desk 207 6000 during office hours, from 08 45 to 16 30 on working days.