Fair Share Contribution (FSC)

 Click here for e-Filing of FSC Statement : Companies other Banks

 Click here for e-Filing of FSC Statement : Banks

 Click here for e-Payment

• Communique (31.10.25)

• Notes

The Mauritius Revenue Authority (MRA) informs companies, that following changes brought to the Value Added Tax Act, companies having supplies exceeding MUR 24 million or that are required to be registered under the VAT Act and having a chargeable income exceeding MUR 24 million in an accounting year shall be liable to the Fair Share Contribution (FSC) in respect of income derived from 1 July 2025 to 30 June 2028.

Rate of fair share contribution

• Companies, other than banks

  Tax Rates	Rate of Fair Share Contribution
  Company subject to income tax at the rate of 3%	2% of its chargeable income
  Company subject to income tax at the rate of 15%	5% of its chargeable income

• Banks

  Banks will be subject to FSC at the rate of 5% of their total chargeable income; and to an additional FSC of 2.5% of chargeable income arising from transactions with residents (domestic operations) residents, other than from a global business entity.

FSC Quarter

Every company liable to fair share contribution and additional fair share contribution shall submit a statement and pay the corresponding contribution electronically to the Director-General, in respect of each quarter or part of a quarter under which the company is liable.

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

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

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

Submission of FSC statement and payment

Quarter 1 to Quarter 3

Chargeable income for the first three quarters (Q1- Q3) to be determined based on either Option 1 or Option 2.

• Option 1

  Under this option, 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

• Option 2

  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 Option 2 and the calculated value is negative, the company may deduct that loss in the FSC Statement of the next quarter of the accounting year.

Fourth Quarter

The chargeable income of a company in respect of the fourth quarter, for which a statement is required to be submitted, shall be the chargeable income applicable for the whole accounting year.

The fair share contribution and additional fair share contribution payable on the chargeable income shall then be adjusted by FSC amount already paid by the company for the previous quarters, and the balance including any penalties or interests shall be payable.

Note:

Where any of the three months of a quarter does not fall between the period 1 July 2025 to 30 June 2028, the chargeable income for that quarter shall be reduced proportionately to the number of months of that quarter not falling under that period.

Where the statement is with respect to the fourth quarter of the accounting year, the proportion shall be calculated by reference to 12 months or the number of months in respect of which the company was deriving gross income and the number of months falling within the period 1 July 2025 to 30 June 2028.

Mode of Payment

Direct Debit

In order to enable you to effect payment of the contributions 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 contribution.

Penalty for late payment of Fair Share Contribution

Where a company fails to pay the contribution on or before the due date, he shall be liable to, in addition to the amount of the contribution payable, a penalty of 2.5 per cent of the unpaid contribution.

Interest

The law provides for payment of interest at the rate of 0.25 per cent per month or part of the month during which the contribution remains unpaid.

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.

• Filing

• Using login and password

In case payment has not been effected on submission of statement 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

Registration of Tourist Accommodation and Payment of Tourist Fee

Application for Registration of Tourist Accommodation

 Click Here to Register

 Click Here to Register on Portal

 Click Here to File your Return

 e-Filing Service Centres – Click here to file Tourist Fee return on behalf of a taxpayer

• Notice to Tourists : Payment of Tourist Fee – 3 € per night (06.10.25)

• Avis aux Touristes : Paiement de la taxe touristique – 3 € par nuitée (06.10.25)

• Communique (11.09.25)

• Guide on registration of tourist accommodation and payment of tourist fee

• Notes - How to fill the Tourist Fee Return

• Notes – How to fill the Tourist Fee Registration Form

• Specifications / Format for file used for :  Tourist Fee Registration

• CSV Template

The Mauritius Revenue Authority (MRA) informs managers of tourist accommodation that following changes brought to the Tourism Authority Act, a Tourist Fee of 3 Euro per tourist per night is applicable as from 1 October 2025.

MRA has been entrusted the responsibility for the collection of tourist fees.

Eligible Tourist Accommodation

The tourist fee should be charged by the following tourist accommodation registered or required to be registered under the Tourism Authority Act:

• "Domaine"

• Guesthouse

• Hotel

• Tourist residence

The tourist fee of 3 Euro is applicable per tourist, aged 12 years or above, for each night stayed in a tourist accommodation.

Managers of all existing tourist accommodations are required to register the tourist accommodation with the Director-General, by 25 September 2025, at the latest.

Where a tourist accommodation starts operation after 25 September 2025, the manager of the tourist accommodation is required to register the tourist accommodation with the Director-General within 14 days of its start of operation.

Individuals on whom tourist fee is not applicable

The Tourist Fee should not be charged on the following persons:

• Tourists under the age of 12 years

• Tourists who stay free of charge

• Residents of Mauritius;

• Mauritian living abroad and holding a Mauritian Passport; and

• Holders of a valid Premium Visa

• Holders of a valid Residence Permit

Method of Registration

Every manager of a tourist accommodation is required to register the tourist accommodation with MRA.  To access the facility, managers of tourist accommodation are required to use the Tax Account Number of the tourist accommodation as the Username and use the same password for the filing of Corporate or Income Tax returns.

Electronic filing of monthly return

Upon registration, managers are required to submit a monthly return electronically to the Director-General and pay tourist fee on or before the end of the following month, giving the following details for each night of the month:

• the number of tourists in respect of whom a tourist fee is payable;

• the number of tourists under the age of 12 years in respect of whom a tourist fee is not payable;

• the number of other residents;

• the amount of tourist fee payable and collected; and

• such other particulars as may be required by him.

The details in respect of which Tourist Fee has been collected for each night of the month can be provided in CSV format.

However, if you wish to input the tourist fee details one by one, you may select "Manual INPUT" on the screen appearing after login.

Kindly read the instructions below before starting to file the return

Managers have the option to submit a consolidated return, meaning a single return covering all registered tourist accommodations or business locations, or they can file a return for each individual place of business separately.

1. For the filing of a consolidated return, make sure you have your User ID (TAN) along with your Income Tax password for individuals, or the Corporate Tax password if filing on behalf of a company.

    Click here to retrieve password

2. For the filing of an individual place of business separately, insert the Tourist Fee Number as user ID and the password communicated to you upon registration. This option applies to companies only.

 e-Filing Service Centres – Click here to file Tourist Fee return on behalf of a taxpayer

Important notes for e-Filing

1. Enter the Tax Account Number (TAN) of the taxpayer to access the online form. Select Year and month for which return is to be filed. b. Ensure that you have all the required information before you start filing (refer to electronic filing of monthly return)

2. No document needs to be submitted when filing the return electronically. d. While filling the return, please ensure that a valid e-mail address is inserted so that an acknowledgment confirming that your return has been successfully submitted. e. While inserting the figures in the form, the fee will be calculated automatically.

Mode of e-Payment

e-Payment should be effected as follows:

The manager of the tourist accommodation should effect payment through bank transfer in Euro or USD and should provide the payment instructions while submitting the return.

Deadline for e-filing of Tourist Fee return

The return with respect to a month is required to be submitted to MRA together with the payment of the tourist fee corresponding to that month on or before the end of the following month. For example, the return due for the month of October 2025, should be submitted on or before 30 November 2025.

Penalty and Interest

If the Tourist Fee is not paid within the due date, a penalty of 10% on the unpaid amount and an interest of 1% per month or part of the month shall be applied.

The total penalty and interest shall not exceed 100% of the tourist fee payable.

General Information:

• Managers of tourist accommodations are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.

• Kindly note that it is the manager’s responsibility to file a correct and complete return.

• Please ensure that you provide your email address and telephone number as they will be used by MRA to communicate with you.

• On successful submission of your return, 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 return.

Support Services

Managers of tourist accommodation who are not able to register or submit a monthly return 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 managers of tourist accommodation.

Simplified VAT Registration

Application for Simplified VAT Registration

 Click Here to Register

 Click Here to Register on Portal

Approved e-Filing Service Centres - Click Here to Register on Behalf of a Taxpayer

• Communique

• Guide on Simplified VAT Registration

• Guide on Simplified Record Keeping

• Notes

• Video: Nouveau seuil d’enregistrement à la TVA (À partir de Rs 3 millions)

Compulsory VAT Registration

Finance Act 2025 has brought amendments to the Value Added Tax Act where –

1. Value Added Tax (VAT) registration threshold reduced from Rs 6 million to Rs 3 million;

   Every person whose turnover of taxable supplies exceeds or is likely to exceed Rs 3 million is required to apply to the Director -General for compulsory VAT registration.

2. Holders of Pleasure Craft Licence

   Holders of Pleasure Craft Licence issued by the Tourism Authority in respect of a pleasure Craft of more than 12 metres are also required to apply to the Director-General for compulsory VAT registration.

Simplified VAT Registration

To facilitate the VAT registration process, the MRA has developed the facility for a simplified VAT Registration.

To access the system, applicants will have to use either their National Identity Card (NID), Business Registration Number (BRN) or Tax Account Number (TAN) and password to access the system.

Where password is not available for individuals or companies, the applicant will be able to retrieve the password through the password management system by providing the NID or NCID or TAN and follow the steps thereof.

Processing of the simplified VAT registration

Once the application has been submitted, MRA will register the person in business by allocating a VAT Registration Number which is same as his Tax Account Number.  A Certificate of Registration and a distinctive mark will also be issued to him.

The VAT registered person shall display the aforementioned documents at each of his business premises in a conspicuous place.

Obligation of a VAT registration person

A VAT registered person should -

• compulsorily charge VAT on all taxable supplies made by him and issue VAT invoices on sales made on or after his effective date of registration.

• Thereafter VAT registered person should remit the VAT charged and effect necessary payment accordingly by submitting a VAT return to MRA.

• keep proper written records (either on paper or electronically) in English or French for all business transactions and should be kept for a period of at least 5 years after the completion of the transaction to which it relates.

Submission of VAT return

VAT registered person should submit a quarterly return or monthly return and declare all taxable supplies made by him and claim input tax allowable to him.  A VAT registered person making an annual turnover of taxable supplies not exceeding Rs. 10 million are normally required to submit VAT return on a quarterly basis.  However, he may opt to submit monthly VAT returns instead of a quarterly VAT return.

Below are the taxable periods that cover each quarter for a VAT return:

• Quarter ended 31 March: From 1 January to 31 March

• Quarter ended 30 June: From 1 April to 30 June

• Quarter ended 30 September: From 1 July to 30 September

• Quarter ended 31 December: From 1 October to 31 December

Due date to submit VAT return

A return has to be submitted within 20 days from the end of the month or quarter to which it relates.  Where the last day for the submission of a VAT return falls on a Saturday, Sunday or public holiday, the VAT return may be submitted on the following working day.

However, where a registered person submits both his VAT return and make payment electronically, the time for submission of the return and payment of tax on or before the end of the following month.

Offences pertaining to non-registration for VAT

Failure to register for VAT is an offence under the VAT Act and on conviction, the person may be liable to a fine not exceeding three times the amount of tax involved and to imprisonment for a term not exceeding 8 years.

Offences pertaining to return submission for VAT

A VAT registered person is liable to the following penalties and interest:

1. Penalty for non-submission of return

   Rs. 2,000 for every month or part of the month up to a maximum of Rs. 20,000 until the return is submitted.

   Where the registered person is a small enterprise (turnover does not exceed Rs. 10 million), the maximum penalty shall not exceed Rs. 5,000.

2. Penalty for late payment of tax

   A penalty of 10% on the amount of tax payable is applicable if payment is effected after the due date. Where the registered person is a small enterprise, the penalty for late payment is 2%.

3. Interest

   Interest of 1% per month on the unpaid tax from the date the tax remained unpaid to the date of payment.

 General Information

• Persons in business are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.

• Kindly note that it is the persons in business’s responsibility to file a correct and complete return.

• Please ensure that correct email address and telephone number has been provided as they will be used by MRA for any further communication.

• On successful submission an application, an acknowledgement ID will be displayed on the screen followed by an email confirming same. If no acknowledgement ID is received, the submission is incomplete. Please take necessary actions to correctly submit the application.

Support services

A dedicated SME Help Desk has also been provided at the seat of MRA’s head office for persons in business regarding their registration process or any other related assistance.  They may also send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. or contact MRA on 207 6000 during regular working days from 08:45 to 16:30. Persons in business may also seek assistance from MRA by using the e-appointment facility available on MRA website.

Furthermore, the MRA encourages persons in business and VAT registered persons to consult our website for resources which are made available to them such VAT rulings, Guides etc.

Income year ending 30 June 2026

e-EDF - Employee

An employee who, in respect of an income year, is entitled to reliefs, deductions and allowances in respect of that income year and who wishes to have the reliefs, deductions and allowances taken into account for the purpose of determining his chargeable income and the amount of income tax, if any, to be withheld from his emoluments during that income year, may submit an EDF electronically to his employer through the MRA platform.

e-EDF - Employer

To download the excel file showing the deductions claimed by his employees in their respective e-EDF for the income year 2025/2026, an employer is required to login using his EMPLOYER REGISTRATION NUMBER (ERN) and PASSWORD.

Specimen format of Statement of Emoluments

To download the Specimen format of Statement of Emoluments for the income year 2025/2026 :

 Return of Employees (ROE)

Employers having at least one employee or who have paid emoluments during the above income year are required to submit a ROE electronically.

The deadline for the submission of the ROE is 15 August 2025.

 Annual TDS Statement

Every Payer who, in respect of any month of the above income year:

• has submitted a monthly TDS return; or

• has made TDS payments to MRA; or

• has not deducted TDS because the amount of TDS deductible is less than Rs 500; is required to submit an Annual TDS Statement electronically.

The deadline for the submission of Annual TDS Statement is Friday 15 August 2025.

 Annual TDS Interest Statement

The deadline for the submission of Annual TDSI Statement is Friday 15 August 2025.