Submission of Return & Statements and Payment by 16 August 2022

Kindly find below links of various Returns & Statements that need to be submitted by 16 August 2022:

• Submission of Return of Employees (ROE) to MRA for income year ended 30 June 2022

  Click here to file your ROE

• Annual TDS Return for income year ended 30 June 2022

  Click here to file your Annual TDS Return

• Return of Dividends for income year ended 30 June 2022

  Click here to file your Return of Dividends

• Statement of Donations for income year ended 30 June 2022 (by approved Charitable Institutions)

  Click here to file your Statement of Donation

Social Contribution (CSG) Income Allowance : July 2023 to June 2024

The monthly Social Contribution (CSG) Income Allowance (the “Allowance”) payable to eligible employees and self-employed individuals has been extended for the months from July 2023 to June 2024. Furthermore, one additional month as bonus will be payable in December 2023. The Allowance is payable to both eligible Mauritian and non-citizen individuals.

As from July 2023, an Allowance of Rs. 2,000 is payable to eligible employees and self-employed individuals whose total income/emoluments and any basic retirement or widow’s pension do not exceed Rs. 25,000 and an Allowance of Rs. 1,000 is payable to eligible employees and self-employed individuals whose total income/emoluments and any basic retirement or widow’s pension are above Rs. 25,000 but not exceeding Rs. 50,000.

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

  Click here to submit your bank details

Note: Individuals who had already submitted their bank details are not required to resubmit their bank details to benefit from the Allowance as from July 2023.

Eligibility for Social Contribution (CSG) Income Allowance

The Allowance of Rs 2,000 is payable to:

1. Employees who derive emoluments (excluding exempt emoluments and statutory end-of-year bonus), and basic retirement or widows pensions, not exceeding Rs 25,000 in aggregate in a month, and who are not self-employed.

2. Self-employed individuals who -

   1. were registered with the MRA, as at 07 July 2023, 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 or widows pensions, not exceeding Rs 25,000 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); and

   • net income from business; and

   • any basic retirement or widows pensions;

not exceeding Rs 25,000 in aggregate, in a month.

The Allowance of Rs 1,000 is payable to:

1. Employees who derive emoluments (excluding exempt emoluments and statutory end-of-year bonus), and basic retirement or widows pensions, above Rs 25,000 but 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 07 July 2023, 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 or widows pensions, above Rs 25,000 but 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); and

   • net income from business; and

   • any basic retirement or widows pensions;

   above Rs 25,000 but 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 to the 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 Allowance is payable.

2. An individual who is undergoing training.

3. An employee whose employer is not compliant with his obligations under the Social Contribution and Social Benefits Act.

4. A self-employed who was not registered with the MRA for payment of CSG/Social Contribution as at 07 July 2023.

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

6. A non-executive director of a company.

Pre-requisite (please read this section carefully before submitting your bank account details)

To enable the MRA to effect payment of the Allowance, employees and self-employed individuals are requested to provide their bank account details using the facility available on the MRA website www.mra.mu.

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.

Mauritian individuals must use their NIC number and the date of issue of their NIC to login.

Non-citizen individuals must use their NCID number.

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.

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

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.

  Click here to submit your bank details

Or

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

The payment for the month of July 2023 will be based as follows:

1. For a self-employed individual, on the Social Contribution return that he has submitted for the month of May 2023;

2. For an employee, on his emoluments (excluding exempt emoluments and statutory end-of-year bonus) for May 2023; and

any basic retirement or widows pension derived for the month of July 2023.

Thereafter, the MRA will credit the Allowance to the bank account of the individual.

For every subsequent months, as from August 2023, payment of the Allowance will be based on the emoluments and / or income of self-employed for second month preceding the month for which the Allowance is payable. For example the Allowance for August 2023 will be based on emoluments and / or income of self-employed for the month of June 2023.

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

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.

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

Frequently asked Questions

• FAQs - Social Contribution Allowance (Pdf Format)

1. What should an eligible individual do to start benefiting from Social Contribution (CSG) Income Allowance?

   The individual must submit his bank account details to the MRA. The individual must submit his bank account details to the MRA. Individuals who had already submitted their bank details are not required to resubmit their bank details to benefit from the Allowance as from July 2023.

2. When will payment be effected?

   The Allowance will be paid by the 10^th working day of each month.

3. What if an individual does not receive his Social Contribution (CSG) Income Allowance payment after bank details have been submitted?

   He may:

   1. Make a phone call to the MRA Help Desk on 207 6000 to inquire.

   2. Send an email to This email address is being protected from spambots. You need JavaScript enabled to view it.

4. What if an individual has submitted the wrong bank account details?

   He must send an email to This email address is being protected from spambots. You need JavaScript enabled to view it..

5. What should an eligible individual do when he does not have a NIC/NCID?

   • NIC: The Mauritian individual should send his details (Name, NIC Number available on birth certificate and phone number) to This email address is being protected from spambots. You need JavaScript enabled to view it..

   • NCID: Where the non-citizen individual is a self-employed - The self-employed individual should contact the Passport Immigration Office to obtain a NCID. A recto and verso photos of the new card and his contact details should be sent to This email address is being protected from spambots. You need JavaScript enabled to view it..

     Where the non-citizen individual is an employee - The non-citizen employee should enquire with his employer to obtain the NCID number.

6. What should an eligible individual do if he has lost his NIC/NCID?

   • NIC : Where an eligible Mauritian citizen has lost his NIC, he should follow the established procedures and contact the Civil Status Division to obtain a new NIC. A recto and verso photos of the new card and his contact details should be sent to This email address is being protected from spambots. You need JavaScript enabled to view it..

   • NCID : Where a non-citizen individual is a self-employed and has lost his NCID, he should contact the Passport Immigration Office to obtain an NCID. A recto and verso photos of the new card and his contact details should be sent to This email address is being protected from spambots. You need JavaScript enabled to view it..

7. What should an eligible individual do if his NIC/NCID is damaged?

   • NIC : Where a NIC is damaged, the eligible Mauritian citizen should follow the established procedures and contact the Civil Status Division to obtain a new NIC. A recto and verso photos of the new card and his contact details should be sent to This email address is being protected from spambots. You need JavaScript enabled to view it..

   • NCID: Where the NCID is damaged, the eligible non-citizen individual should follow the established procedures and contact the Passport Immigration Office to obtain a new NCID. A recto and verso photos of the new card and his contact details should be sent to This email address is being protected from spambots. You need JavaScript enabled to view it.

Support Services

For any additional information regarding Allowance, call on MRA’s Help Desk 207 6000.

Statement of Donation

Every approved charitable institution is required to submit a statement of all donations received during the income year ending 30 June 2023 on or before Tuesday 15 August 2023 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:

• Excel Template for Statement of Donation

• CSV Template for Statement of Donation

• Guide to file Statement of Donation 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 (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 Tuesday 15 August 2023.

Support Services

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

Value Added Tax - Application for Refund of VAT on Residential Building / Apartment or House

Any person who satisfies the conditions set below may make an application for a refund of VAT on the construction of a residential building or the purchase of a residential apartment or house from a property developer.

1. Conditions Applicable
2. Particulars of claim for refund
3. Documents
4. General information for Electronic Filing (e-Filing) of your application for refund of VAT on residential building
5. Communique
6. Frequently Asked Questions (FAQs)
7. Template to upload invoice details - VAT 7C (CSV format)

Click Here to file your application for refund of VAT on residential building / apartment or house

Conditions Applicable

1. The applicant or the spouse of the applicant shall be a citizen of Mauritius of 18 years of age or over;

2. The construction of a residential building, house or residential apartment shall be started and completed in the years 2014 to 2024 and in the period of 6 months ending 30 June 2025;

3. The floor area of the residential building, or house or appartment in accordance with the approved building and Land Use Permit issued under the Local Government Act shall not exceed 1,800 square feet.

4. The cost of the construction of a residential building or house or the purchase price of a residential apartment shall not exceed 3 million rupees;

5. The annual net income for income tax purposes of the applicant and that of his spouse shall not, in the aggregate, exceed 1 million rupees;

6. The applicant or his spouse shall be the owner or co-owners of the residential building, house or residential apartment;

7. Any refund of VAT to the applicant and his spouse shall not, in the aggregate, exceed 300,000 rupees;

8. The refund is applicable on the construction or acquisition of a first residence only; and

9. No refund shall be made in relation to an immovable property :

   1. situated on Pas Geometriques;

   2. acquired under –

      1. the Investment Promotion (Real Estate Development Scheme) Regulations 2007;

      2. the Investment Promotion (Property Development Scheme) Regulations 2015; or

      3. the Investment Promotion (Invest Hotel Scheme) Regulations 2015; or

   3. situated in a Smart City under the Investment Promotion (Smart City Scheme) Regulations 2015.

Particulars of claim for refund

1. Claims for refund must be made within 30 days from the end of every quarter during which the VAT has been paid.

2. A claim for refund can be made only if the amount refundable in a quarter exceeds Rs 25,000, except where:

   1. the claim is in respect of a final application, or

   2. the amount of VAT paid during a quarter and the three preceding quarters does not exceed Rs 25,000.

3. Where the amount refundable does not exceed Rs 25,000, it may be claimed in respect of the subsequent quarter, provided that in respect of each subsequent quarter, the total amount exceeds 25,000 rupees.

4. In the case of the purchase of a residential apartment or house from a property developer, the amount of VAT refundable shall not exceed the purchase price multiplied by the factor 0.104.

5. Every application under 65C (Refund of VAT to persons on residential building, house or apartment), should be accompanied, in the case of:

   1. the construction of a residential building, by VAT invoices issued under Section 20;

   2. the purchase of a residential apartment or house from a property developer, by receipts issued under Section 19(2)(c).

   Under the provisions of Section 20 of the Value Added Tax Act, every VAT registered person who makes a sale transaction to any person has the obligation to issue a VAT invoice in respect of that transaction. The main information that the VAT invoice should contain are:

   1. the words “VAT INVOICE”;

   2. the name, business address, VAT Registration Number and business registration number of the business;

   3. its serial number and date of issue;

   4. the quantity/description of the goods/services transacted;

   5. the value of the sale and the amount of VAT charged; and

   6. the purchaser’s full name.

   A claim for refund will not be entertained unless same is supported by a proper VAT invoice/receipt issued under the above provisions of Value Added Tax Act.

6. No refund of VAT shall be made to a person where the application is made more than 12 months from the date of the VAT invoice or receipt.

Documents

The First Application for refund must be accompanied by the following documents:

1. In case of purchase of house/ apartment from a property developer:

   Original Receipt of payment issued under Section 19(2) (c) & details of the Transcription volume of the property.

2. In case of construction with a building contractor / mason:

   1. Building and Land Use permit on the applicant’s name;

   2. construction plan;

   3. Original VAT invoices issued under Section 20 of the VAT Act by contractor

3. Evidence of income, e.g. payslip for employee or income statements for self employed;

4. Contract/agreement with building contractor/property developer (with the BRN or NID of contractor, builder, property developer);

For subsequent applications, only original VAT invoices must be submitted in hardcopy for verification.

All documents and VAT invoices can be forwarded by post or submitted to the MRA Head Office together with the Full Name of Applicant, NID and the acknowledgement ID, received upon application from our E-Services facilities. No documents and/or VAT invoices will be considered without submission of the Acknowledgement ID for each application.

Once the documents are verified, it will be forwarded back to the applicant.

NOTE: In case of incomplete and incorrect information, the application for refund will not be entertained unless the missing information is submitted at this Office.

General information for Electronic Filing (e-Filing) of your application for refund of VAT on residential building.

Kindly read the instructions below before starting to file your application

1. Applicants are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their declaration.

2. Ensure you have all the particulars of the documents and information for making the application handy.

3. Kindly note that it is the Applicant’s responsibility to make a correct and complete declaration.

4. Ensure that you provide your email address and telephone number as it will be used by MRA to communicate with you.

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