Individual Income Tax e-Filing : Season 2024
Individual
Declaration of Company not in operation (IT Form 3E)
Companies which have either not started operation or have ceased business and have not derived any income during an income year should submit a declaration for not in operation within 3 months from the end of the accounting year.
Where a company submits a declaration for an income year, it shall not be required to submit an annual Corporate Tax return (IT Form 3) in respect of that year only. It is to be noted that if the company is still inoperative for the following subsequent years, such a declaration should be submitted for each and every income year the company does not start operation or has ceased business.
In case the company has not submitted the declaration within three months from the end of the month in which the company's accounting year ends, it will be required to submit an annual return of income (IT Form 3) within six months from the end of the month in which its accounting period ends.
The declaration by company not in operation is not applicable to a company holding a Global Business Licence under the Financial Services Act and a trust.
Year of Assessment 2024 - 2025
Year of Assessment 2024 - 2025 relates to accounting year ending on any date falling on or between 1 January 2024 to 31 December 2024.
General Information for Electronic Filing of Declaration of Company not in operation
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Taxpayers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their declaration.
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Kindly note that it is the taxpayer’s responsibility to file a correct and complete declaration.
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Ensure that you provide your email address and telephone number as they will be used by MRA to communicate with you.
Important notes for e-Filing
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Enter the TAN of the company to access your online form. The company's TAN will automatically appear on the web page.
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Ensure that you have all the required information before you start filing.
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No document need to be submitted if you file electronically but all required information must be inserted.
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While filling the declaration, please insert a valid e-mail address in order to obtain an acknowledgment confirming that your declaration has been received by MRA for further processing.
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Please note that the responsibility to make a correct and complete declaration remains on the taxpayer according to law.
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If you wish to print a copy of your form, please do so before you submit the declaration online
The MRA e-Services overview is an easy-to-use web portal which provides a single point of entry for simple and convenient filing of tax returns.
File and Pay
Contributions & Tax Arrears Settlement Scheme (CTASS) 2024
Make Payment
e-Appointment Platform
Financial Assistance
Financial Assistance - Prime à L'Emploi
Password Management
Corporate (Excluding Global Businesses and Non-Resident Companies)
Application for Tax Residence Certificates (TRC)
Communiqué : Other practical issues (06.01.22)
Annual Contribution Return for Private Household (Domestic service) Employers
Following amendments brought under the Business Facilitation Act 2017, the MRA has been entrusted with the function of collection of contributions/payments to the National Pension Fund (NPF), National savings Fund (NSF), HRDC Training Levy and Recycling Fee. As from 01 September 2020, the Contribution Sociale Généralisée (CSG) replaces the National Pensions Fund (NPF).
As from September 2021 under The Social Contribution and Social Benefits Act 2021, social contributions shall apply on end of year bonus prescribed under an enactment. The social contributions payable on end of year bonus shall be computed separately from the contributions payable on the monthly basic wage/salary. The social contribution on end of year bonus shall be calculated on the basic wage/salary component only (excluding any allowance, commission, productivity payment etc).
Household employers have the option to submit return either on a monthly basis or an annual basis.
Where the household employer opts to submit an annual return, he has up to 31 July to submit the annual return and effect payment.
With a view to facilitate employers, the MRA has put in place a system for e-Filing of annual Contribution return (Social Contribution (CSG) / NSF) so that as from July 2022, where an employer has furnished any monthly return in an income year ( period July to June) , he may submit an annual return for the remaining months in that income year.
Household employers are required to use ONLY the Direct Debit facility put in place by the MRA to pay their contributions directly from their bank account. To avail of this facility, household employers should fill-in a PLACH Direct Debit Mandate form downloadable from the MRA website and return the completed form, duly signed by the authorised signatories, so that it reaches the MRA at least 15 days before the due date for payment.
Household employers should include the details of ALL their employees in the return.
As from the financial year ended 30 June 2021
Click here to file your Annual Contribution Return
E-Filing Service Centres
Click here to file Contribution return on behalf of a taxpayer
Prerequisites
Before you start, ensure that you have your User ID (ERN), your password and the details of your employees.
Household employers are required to ensure that the NID of their employees are properly inserted in the return. Where the employee is not a Mauritian Citizen, the ID issued by the Passport and Immigration Office (NCID) should be inserted. Household employers should also ensure that the names of the employees are inserted exactly as they are shown on the National ID / NCID card of the employee.
Modes of Payment
Direct Debit
Employers are required to use the Direct Debit facility to pay their NPF/NSF contributions directly from their bank account.
Employers should fill-in a PLACH Direct Debit Mandate Form available here or at MRA Customer Service Counter and send it to MRA Head Office before the due date for filing the return for onward processing to your bank. The form duly filled-in, and signed by authorised signatories, should reach the MRA at least 15 days before the due date for payment.
Support services
MRA help-desk is available on 207 6000 during office hours, from 08 45 to 16 30 on working days, to assist employers to file their Annual Contribution Return.
For period prior to financial year ended 30 June 2021
Click here to file your Annual Contribution Return
E-Filing Service Centres
Click here to file Contribution return on behalf of a taxpayer
CSG Child Allowance - Rs 2,000 Monthly : July 2023 to June 2024
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
Independence Allowance - Rs 20,000
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