Annual Tax Deduction at Source (TDS) Return

Income year ended 30 June 2023

Who should file Annual TDS Return?

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

1. has submitted a monthly TDS return; or
2. has made TDS payments to MRA; or
3. has not deducted TDS because the amount of TDS deductible is less than Rs 500;

is required to submit an Annual TDS Return electronically. The deadline for the submission of Annual TDS Return is Tuesday 15 August 2023.

Payers who have been submitting their monthly TDS return using MRA e-Services facilities have been granted access to submit their Annual TDS Return through the same channel. Other Payers should use the facility provided by the Mauritius Network Services Ltd (MNS).

Payers having only a few payees may select “SCREEN INPUT” on the screen appearing after login to input details of their Payees.

Payers who have more Payees may submit the Annual TDS Return by uploading a CSV or XML file.

Prerequisites

• Before you start, ensure that you have your User ID (TAN) , password and the Payee details or CSV or XML file, as applicable, ready as per MRA's specifications.

Click here to file your Annual TDS Return

E-Filing Service Centre

EFiling Service Centres – Click here to file Annual TDS Return on behalf of a payer

General information for Electronic Filing of Annual TDS Return for income year ended 30 June 2023:

Kindly read the instructions below before starting to file your Annual TDS Return

• Payers 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 Payer'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 annual TDS return, an acknowledgement ID will be displayed on your screen and followed by an email confirming same. If you have not received an acknowledgement ID, your submission is incomplete. Please take necessary actions to correctly submit your Annual TDS Return.

• Only one Annual TDS Return can be submitted for any particular income year. However, in case you wish to make amendments to an Annual TDS return that has already been submitted, please contact MRA Help Desk on 207 6000 or email us on This email address is being protected from spambots. You need JavaScript enabled to view it..

e-Filing of Annual TDS Return

The Annual TDS Return should in one of the following file formats:

• CSV (click here for more information), or
• XML (click here for more information)

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

CSV file format

1. Income Year ended 30 June 2023

   • Specifications for the CSV Template

   • CSV Template for Annual TDS Return

   • Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

2. Income Year ended 30 June 2020, 30 June 2021 and 30 June 2022

   • Specifications for the CSV Template

   • CSV Template for Annual TDS Return

   • Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

XML file format

1. Income Year ended 30 June 2023

   • Specifications for the XML Template

   • XML Template for Annual TDS Return

2. Income Year ended 30 June 2020, 30 June 2021 and 30 June 2022

   • Specifications for the XML Template

   • XML Template for Annual TDS Return

Guidelines for e-fling

• Step-by-step guide to e-filing of Annual TDS Return

Click here to file your Annual TDS Return

Deadline for e-filing of Annual TDS Return

The Annual TDS should be filed electronically by Tuesday 15 August 2023. In case of late submission, a penalty of Rs 5,000 per month or part of a month up to a maximum of Rs 20,000 is applicable.

Support services

MRA Help desk , 207 6000 is available during office hours from 08 45 to 16 30 on working days to assist employers to file their Annual TDS.

Housing Loan Relief Scheme – Rs 1,000 Monthly: July 2023 to June 2024

• Video: Housing Loan Relief Scheme - Percevez une allocation mensuelle de Rs. 1,000

• Press Release (24.08.23)

• Communique (22.08.23)

As announced in the Budget Speech 2023/2024, a monthly allowance of 1,000 rupees will be paid by the Government of the Republic of Mauritius for the months of July 2023 to June 2024 to an eligible individual who has contracted a secured housing loan not exceeding 5 million rupees.

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

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;

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

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

Eligible individual

The allowance is paid to an individual who –

1. is a citizen of Mauritius;

2. has contracted a secured housing loan from –

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

   2. an insurance company under the Insurance Act;

   3. the Sugar Industry Pension Fund;

   4. the Development Bank of Mauritius; or

   5. the Statutory Bodies Family Protection Fund

3. has, in Mauritius, purchased, constructed or extended the house for which the secured housing loan has been contracted; and

4. has effected a repayment exceeding 1,000 rupees in respect of the secured housing loan in the month preceding the month in which the relief is payable

In order to benefit from the allowance, the loan borrower should submit a one-time application electronically to the MRA.

 Click here to submit an application for the Housing Loan Relief Scheme

Method of application

To enable the MRA to effect payment of the Housing Loan Relief Scheme, the loan borrower is requested to submit a one-time application electronically and provide his bank account details in which the allowance will be credited.

On providing the required information in the login page, 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 application.

No application will be entertained after 30 September 2024.

Pre-requisite

The loan borrower must ensure that he has the following at hand:

1. His National Identification Card (NIC);

2. His mobile phone;

3. A valid bank account details in which the allowance will be credited.

Additional Information

1. An allowance of 1000 rupees will be paid to a loan borrower, every month, directly in the bank account provided by him in his application.

2. Where a person has contracted several secured housing loans, the amount payable to that person shall not exceed 1,000 rupees in a month where the repayment amount in respect of those loans in aggregate exceeds 1000 rupees.

3. Where a person has contracted a secured housing loan jointly with other persons, the amount payable shall be paid to only one of the persons who have contracted the loan and not exceed 1,000 rupees in a month.

4. Where a secured housing loan has been contracted jointly with another person, the application shall specify the bank account in which the payment shall be made.

5. The allowance will be paid for three consecutive months immediately preceding that month an application is received.

General information before making an application:

• The borrower is recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

• Kindly note that it is the responsibility of the loan borrower to make a correct and complete application.

• The borrower should provide an email address and a telephone number as they will be used by the MRA to communicate with him.

Support services

A loan borrower who is not able to submit an application are 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.

Return of Employees (ROE)

Income year ended 30 June 2023

All 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 2023.

Employers are required to include in their Return of Employees (ROE) the details of ALL their employees whether PAYE has been withheld or not.

Employers who have been submitting their monthly PAYE return using the MRA e-Services facilities have been granted access to submit their ROE through the same channel. Other employers should use the facility provided by the Mauritius Network Services Ltd (MNS).

Employers having only a few employees may select "SCREEN INPUT" on the screen appearing after login to input the details of their employees.

Employers have more employees may submit the ROE by uploading a CSV or XML file.

Prerequisites

• Before you start, ensure that you have your User ID (ERN), password and your employees' details or CSV or XML file, as applicable, ready as per MRA's specifications.

"Click here to file your ROE"

E-Filing Service Centre

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

General information for Electronic Filing of ROE for income year ended 30 June 2023:

Kindly read the instructions below before starting to file your ROE

• Employers 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 employer'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 the ROE, 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 ROE.

• Only one ROE can be submitted for any particular income year. However, in case you wish to make amendments to a ROE that has already been submitted, please contact MRA Help Desk on 207 6000.

Who should file ROE?

Every employer except those having Private Household employees should submit a ROE for the year ended 30 June 2023.

In order to be able to file the ROE, Employers should ensure that they have the National ID or, in case of non-Mauritian Citizen, the Non-Citizen ID (NCID) of the employee. Where the National ID/ NCID number has not been made available to the Employer, the latter should request same from the employee. Where a non-citizen is not entitled to a NCID, the Tax Account Number (TAN) should be inserted. Where the Employer does not have the TAN, same may be obtained from the MRA by sending an email on This email address is being protected from spambots. You need JavaScript enabled to view it. on or before 31 July 2023 providing the following details:

• Full name and address of the employee (and maiden name in case of married woman);

• In case of a non-citizen, the passport number, Nationality and Date of Birth;

• Full Name of Employer ; and

• Contact details of employer.

E-filing of ROE

The ROE should be in one of the following file formats:

• CSV (click here for more information), or

• XML (click here for more information)

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

CSV file format

1. As from Income Year ended 30 June 2021

   • Specifications for the CSV Template

   • CSV Template for Return of Employees

   • Excel template to generate CSV file

2. As from Income Year ended 30 June 2019

   • Specifications for the CSV Template

   • CSV Template for Return of Employees

   • Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

3. Income Year ended 30 June 2018

   • Specifications for the CSV Template

   • CSV Template for Return of Employees

   • Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

XML file format

1. As from Income Year ended 30 June 2019

   • Specifications for the XML Template

   • XML Template for Return of Employees

2. Income Year ended 30 June 2018
   • Specifications for the XML Template
   • XML Template for Return of Employees

Guidelines for e-fling

• Income Year ended 30 June 2019 : Step-by-step guide to e-filing of ROE

• Income Year ended 30 June 2018 : Step-by-step guide to e-filing of ROE

Click here to file your ROE

 Deadline for e-filing of ROE

The ROE  for the income year 30 June 2023 should be filed electronically by 15 August 2023. In case of late submission, a penalty of Rs 5,000 per month or part of a month up to a maximum of Rs 20,000 is applicable.

Support services

MRA Help Desk on 207 6000 is available during office hours from 08 45 to 16 30 on working days to assist employers to file their ROE.

Company Return (IT Form 3 & IT Form 4)

Electronic Filing of Annual Return of Income

All companies including non-resident société and trust are required to submit an annual return of income, unless a declaration of not in operation has been submitted, and effect payment of tax, if any, electronically.

As from the year of assessment 2022-2023, the company return ‘IT Form 3F’ will no longer be available. As such, Global Business Corporations are required to file the ‘IT Form 3’ return.

The filing can be done either through MRA e-services or Mauritius Network Services (MNS).

To login to MRA e-services you should use the password that has been communicated to you. 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 signed by authorized signatories and should reach the MRA office at latest within 15 days prior to due date for payment of the tax.

In case, you opt to file the return through MNS, you need to file a CNP Application Form.

Click here to file your Corporate Tax Return

Click here for e-Payment

General Information for Electronic Filing of Company Return - Year of Assessment 2023-2024 / Year of Assessment 2022-2023 / Year of Assessment 2021-2022 / Year of Assessment 2020-2021 / Year of Assessment 2019-2020.

Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or Mozilla Firefox as browser to file their return.

Year of Assessment 2023-2024, 2022-2023, 2021-2022, 2020-2021 and 2019-2020

1. Year of Assessment 2023-2024 relates to accounting year ending on any date falling on or between 1 January 2023 to 31 December 2023

2. Year of Assessment 2022-2023 relates to accounting year ending on any date falling on or between 1 January 2022 to 31 December 2022

3. Year of Assessment 2021-2022 relates to accounting year ending on any date falling on or between 1 January 2021 to 31 December 2021

4. Year of Assessment 2020-2021 relates to accounting year ending on any date falling on or between 1 January 2020 to 31 December 2020

5. Year of Assessment 2019-2020 relates to accounting year ending on any date falling on or between 1 January 2019 to 31 December 2019

Notes to IT Form 3 

1. Year of Assessment 2023-2024
2. Year of Assessment 2022-2023
3. Year of Assessment 2021-2022
4. Year of Assessment 2020-2021
5. Year of Assessment 2019-2020
6. Year of Assessment 2018-2019
7. Year of Assessment 2017-2018

Notes to IT Form 4

1. Year of Assessment 2023-2024
2. Year of Assessment 2022-2023

Notes to IT Form 3F

1. Year of Assessment 2021-2022

e-Filing Service Centre

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

Important notes for e-Filing

1. Enter the Tax Account Number (TAN) of the company to access your online form. Select Year of Assessment 2023-2024 or 2022-2023 or 2021-2022 or 2020-2021 or 2019-2020, whichever is applicable. Click ok.

2. The company's TAN will automatically appear on the web page.

3. Ensure that you have all the required information before you start filing.

4. No document need to be submitted if you file electronically but all required information must be inserted.

5. While filling the return, please ensure that a valid e-mail address is inserted in order to obtain an acknowledgment confirming that your return has been received by MRA and for future communication.

6. While inserting the figures in the form, the tax will be calculated automatically.

7. Please note that the responsibility to make a correct and complete return remains on the taxpayer according to law.

8. If you wish to print a copy of your form, please do so before you submit the return online

Mode of Payment

Click here for e-Payment

 Direct Debit

To make use of this payment facility, you should fill in a "PLACH Direct Debit Mandate Form" available here or MRA Service Counter and send it to MRA Head Office at least 15 days before the due date for filing the return for onward processing to your bank.

Taxpayers, who have already availed themselves to this payment facility, need not fill in a new "PLACH Direct Debit Mandate Form".

Support Services

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