e-Assistance: Income Tax / CSG returns

MRA e-Assistance is an electronic service for taxpayers to reserve a time slot on a particular day for assistance to file Income Tax / CSG returns.

The interactive session with the taxpayer will be done through WhatsApp video call.

You are kindly requested read the instructions below and agree with the terms and conditions while using this service.

Click here to take an appointment with an MRA officer

e-Assistance

1. The e-Assistance facility will be available only to taxpayers filing their Individual Income Tax / CSG returns.

2. The facility will be available during weekdays and taxpayers are advised to take advantage of this facility rather than calling at the MRA Customer Service Centre.

3. For the purpose of the e-Assistance, taxpayer will have to provide his mobile number, either his Tax Account Number, his National Identity card Number or his NCID.

4. The provided mobile number by the taxpayer will be used for communicating with the taxpayer.

5. A One Time Password (OTP) will be sent to the provided mobile number and the taxpayer will have to enter the OTP in order to confirm the selected time slot.

6. Once the time slot is confirmed, a confirmation SMS will be sent on the provided mobile number by the taxpayer with a an appointment ticket number.

On appointment day and time slot

1. An SMS with a WhatsApp link will be sent to the provided mobile number prior to the start of the interactive session with an MRA Tax Officer. Click on the link provided.

2. The taxpayer is required to start the WhatsApp video call within the next 3 minutes. The taxpayer will have to reserve another timeslot if he/she still needs assistance.

3. Taxpayer should have all documents and information ready prior to making the interactive session with the MRA officer.

Click here for Notes / Disclaimer for e-Assistance on Income Tax / CSG Returns

Advance Payment System (APS) Online

Click Here for e-Filing of APS Statement

Click here for e-Payment

General Information for Electronic Filing of APS statement and Payment of Tax :

Ensure that you have all the required information including your login and password before you begin. You may opt to calculate your chargeable income for an APS quarter based on either Method A or Method B.

Method A

The chargeable income is deemed to be 25% of the chargeable income of the company for the accounting year ending on the date immediately preceding the commencement of that quarter.as follows:

25/100 X Chargeable Income of the preceding Income Year

Method B

The chargeable income is the difference between the gross income and the allowable deductions for that quarter including any loss brought forward from the previous quarter of the accounting year immediately preceding that quarter. Where the company opts for Method B and the calculated value is negative,the company may deduct that loss in the APS Statement of the next quarter of the accounting year.

No document need to be submitted but ensure that all required information are inserted. While filing the APS statement, please insert a valid e-mail address in order to obtain an acknowledgement confirming that your statement has been received by MRA for further processing. Only one APS statement for the quarter can be submitted.

APS Quarter

The APS quarter of a company depends on its accounting year and is given in the table below:

Quarter Income for period

1. Where the APS quarter ends in the month of September, the due date for submission of the APS Statement and payment of tax shall be 2 days, excluding Saturdays and public holidays, before the end of December.

2. Where the APS quarter ends in the month of March, the due date for submission of the APS Statement and payment of tax shall be 2 days, excluding Saturdays and public holidays, before the end of June.

3. Where a company's accounting year ends in June and is required to submit an APS statement for the third quarter (i.e a company having a turnover exceeding 10 million rupees and a chargeable income for the preceding year), it may opt to submit an APS statement in respect of the fourth quarter and thereby benefit from an extended delay to file its annual income tax return by end of January of the following year. In that case the APS Statement for the fourth quarter shall cover income for a period of 3 months immediately following the end of the third quarter.

In case payment has not been effected on submission of return you may:

Click here for e-Payment

E-Filing Service Centre

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

Mode of Payment

Direct Debit

In order to enable you to effect payment of taxes electronically, you need to fill in a PLACH Direct Debit Mandate Form which can be downloaded from the MRA website.

The PLACH Direct Debit Mandate Form should be duly signed and should reach the MRA office at latest within 15 days prior to due date for payment of the tax.

Support Services

For further information, you may contact us via email This email address is being protected from spambots. You need JavaScript enabled to view it. or phone MRA Help Desk on 207 6000.

Registration and Submission of CSG / Social Contribution return for Self-Employed

Following changes brought by the Finance (Miscellaneous Provisions) Act 2020, the Contribution Sociale Généralisée (CSG) has been introduced and is applicable as from the month of September 2020.

“Self-employed” means an individual, working on his own account, including a non-citizen, who is a professional such as an accountant, an architect, an attorney, a solicitor, a barrister, an engineer, a land surveyor, a legal consultant, a medical service provider, a project manager, a property valuer, a quantity surveyor, a tax adviser or any other individual carrying out similar type of activity or a person in business or carrying on a trade or activities such as mason, cabinet maker, plumber, hairdresser, artist or other similar activities but does not include an individual who derives exclusively passive income.

Passive income means income derived from rent, dividends or interest.

Registration of self employed for CSG / Social Contribution

Click here for Registration of Monthly CSG / Social contribution return (As from September 2021)

Every self-employed individual is required to register himself with the MRA.

For that purpose, click on the above link.

The Self-employed is required to insert his National Identity Card Number / Date of Issue and Mobile Phone Number. He will instantly receive a ‘One-Time Password (OTP)’ on his mobile phone via SMS that will allow him to proceed with the submission of the return and payment of CSG.

Before you start, please ensure that you have your:

1. National Identity Card Number and Date of Issue

2. Non-Citizen Identification Number (in case of a non-citizen)

3. Mobile Phone Number

You will receive a ‘One-Time Password (OTP)’ on your mobile phone via SMS that will allow him to proceed with the submission of the return on the following link:

CSG / Social contribution return and payment

Click here for Submission of Monthly CSG / Social contribution return

Where the Self-employed individual is required to pay, CSG of Rs 150 for the month of July 2021, he should do so at the time of submitting a CSG return to the MRA.

The same procedure as for the month of July 2021 is applicable for the month of August 2021 and the deadline for the submission of the return and payment of CSG is 30 September 2021.

As from the month of September 2021 and subsequent months, the provisions of the Social Contribution and Social Benefits Act 2021, for self-employed individuals will be applicable.

Communiqué: Contribution Sociale Généralisée (CSG) : Self-Employed - Click here

The rate of contribution applicable as from 01 September 2021 is shown in the table below.

Monthly Return

Annual Return

Click here for Annual CSG return

Self-employed may opt to submit the Social Contribution return and pay the Social Contribution on an annual basis. In such case the Self-employed individual shall compute his monthly net income on the basis of his net income for the preceding financial year, provided he has been operating during the corresponding 12 months.  

In case payment has not been effected on submission of return you may:

Click here for e-Payment

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

General information for Electronic Filing of Monthly / Annual CSG Return:

Kindly read the instructions below before starting to file the return.

• You are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file their return. They may also submit same through mobile app MRAeasy that can be downloaded from Google Play Store or App Store.
• Kindly note that it is your responsibility to file a correct and complete return.
• 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 returns, an acknowledgement message will be displayed on your screen followed by a confirmation email on the email address provided. If the acknowledgement message is not displayed, the submission is unsuccessful. Please take necessary actions to correctly submit your return.

Deadline for e-Filing of CSG/ Social contribution return
Monthly Return
For monthly return, both the return and the payment should be effected electronically on or before the end of the month following which contributions are payable.
The returns and payments for the months of May and November should be effected 2 days excluding Saturdays and public holidays, before the end June and December each year, respectively.

Annual return

In case, the Self-employed individual has opted to submit the Social Contribution return and pay the Social Contribution on an annual basis, both the return and the payment should be effected electronically.

Mode of Payment

Direct Debit

Self-employed individuals are required to use ONLY the Direct Debit facility to pay their CSG contributions directly from their bank account.

Self-employed individuals should fill-in a PLACH Direct Debit Mandate Form available here or at MRA 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.

Statement of Housing Loan Relief Scheme

Period July 2023 to June 2024

Subject to the Finance (Miscellaneous Provisions) Act 2023, the following institutions are now required to submit a Statement of Housing Loan Relief Scheme to the MRA electronically on or before the 15th day in every month:

• a bank or non-bank deposit taking institution under the Banking Act;

• an insurance company under the Insurance Act;

• the Sugar Industry Pension Fund;

• the Development Bank of Mauritius; or

• the Statutory Bodies Family Protection Fund.

The Statement of Housing Loan Relief Scheme for a month should include details of Mauritian citizen who has contracted a secured housing loan in his own name or jointly, and has effected a repayment of the housing loan in the preceding month.

Secured Housing Loan

1. “Secured housing loan” means a housing loan secured by mortgage or fixed charge on immovable property and used exclusively for the purchase, construction or extension of a house; and

2. does not include a loan taken for the purchase of bare land whether residential or agricultural; but

3. includes loans taken for refinancing of an existing secured housing loan.

The following details of the borrower should be provided in the statement:

1. NIC number;

2. Loan Reference Number;

3. Date loan contracted;

4. Amount of loan contracted; and

5. Amount paid in the preceding month.

The file containing the required information can be uploaded on the e-filing facilities of the MRA as manual input or via CSV file

Deadline for filing statement of Housing Loan Relief Scheme

The deadline for the submission of the statement is on or before the 15th day in every month.

Prerequisites

You are required to use the TAN as user ID and password assigned for this statement

 Click here to file your statement

General information

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

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

• On successful submission of the statement, 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 take necessary actions to correctly submit your statement.

e-Filing of statement of Housing Loan Relief Scheme

The statement should be in the following file format:

• CSV (click here for more information)

Click on the links below to obtain the specifications, templates and step-by-step guide.

CSV file format

• Specifications for the CSV Template

• CSV Template for Statement of Housing Loan Relief Scheme

• Excel template to generate CSV file

 Click here to file your statement

Support services

An institution who is not able to file a Statement of Housing Loan Relief Scheme is 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.