Government Subsidy on Essential Goods (GSOG) to Eligible Economic Operators
Table of Content
Detailed List of Subsidised Products
Phase 1
On 26 August 2025, the Government of the Republic of Mauritius announced the application of subsidies on five essential goods for eligible economic operators, as shown in the table below:
|
SN |
Commodities |
Unit of Subsidy |
Fixed Subsidy (Rs) |
Maximum Pack Size |
|---|---|---|---|---|
|
1 |
Milk Powder |
per kg |
50 |
5kg |
|
2 |
Edible oil (Soyabean oil and Vegetable oil) |
per litre |
15 |
2.5L |
|
3 |
Processed Cheese (excluding sliced cheese) |
per 250g |
10 |
500g |
|
4 |
Infant Milk Powder |
per 900g |
55 |
1 kg |
|
5 |
Baby Diapers |
per 50 diaper |
25 |
200 diapers |
Table 1: List of Commodities
Phase 2
-
Consumer Goods
In addition to the five commodities listed above, on 23 December 2025, the Government of the Republic of Mauritius has extended the list of commodities, as listed in the table below under the Price Stabilization Programme with effect from 15 January 2026:
SN
Commodities
Unit of Subsidy
Fixed Subsidy (Rs)
Maximum Pack Size
1
Canned Mackerel/Pilchards
per 425g
10
425g
2
Adult Diapers
Per 10 diapers
50
60 diapers
Table 2: Consumer Goods
-
Pharmaceutical Products
Phase 2: Pharmaceutical Products
With regards to the pharmaceutical products listed in the table below, the Government of the Republic of Mauritius has decided that the coming into operation of the subsidy under the Price Stabilization Programme shall be 01 February 2026:
SN
Pharmaceutical Products
Unit of Subsidy
Fixed Subsidy (Rs)
Minimum Retail Price
1
Anti-diabetic Medicines
Per box
50
Rs 100
2
Anti-Hypertensive Medicines
Per box
50
Rs 100
3
Cardiovascular Medicines
Per box
50
Rs 100
Table 3: Pharmaceutical Products
Phase 3 
In addition to the ten commodities listed above, on 19 June 2026, the Government of the Republic of Mauritius has extended the list of commodities, as listed in the table below, under the Price Stabilization Programme with effect from 01 July 2026:
| Consumer Goods | ||
|
|
|
Table 4: Consumer Goods
As regards the amount of subsidy applicable, the details will be available shortly.
The Mauritius Revenue Authority has been entrusted with the responsibility to put in place a system for the payment of subsidy to eligible economic operators dealing in these products.
Eligible Economic Operators:
Economic operators who shall benefit from the payment of the subsidy include:
-
registered or licensed importer, manufacturer, wholesaler or distributor who sells those goods to a retailer; or
-
registered or licensed importer, manufacturer, wholesaler or distributor who also holds a retailer’s licence and sells the goods directly to the final consumer; or
-
licensed retailer.
Steps to Benefit from the Subsidy:
To benefit from the payment of subsidy, the eligible economic operators will have to follow these steps:
-
Register with MRA
-
Submission of Declaration of Stock
-
Submission of Monthly Returns
Mechanism for the Operation of the Subsidy Scheme:
Economic Operators holding a retailer’s license only (Pure Retailers)
Economic Operators holding solely a retailer’s license are required to sell subsidised products at a subsidised price to the public. They will be entitled to a refund of subsidy with respect to sales of subsidised products made out of the stock that they held as at 30 June 2026 at closure of business.
Economic Operators holding a combination of a retailer's licence and any other license
Economic Operators holding a combination of a retailer's licence and any other license are required to sell subsidised products to –
-
the public and also to Pure Retailers at a subsidised price.
-
other Economic Operators who are not Pure Retailers at a non-subsidised price.
Economic Operators holding a combination of licences, not including a retailer’s license
Economic Operators holding a combination of licenses, that does not include a retailer’s license, are required to sell subsidised products -
-
at a subsidised price to only Pure Retailers.
-
to other Economic Operators who are not Pure Retailers at a non-subsidised price.
They are not expected to sell subsidised products to the Public.
- Registration
Registration for Government Subsidy on Essential Goods (GSOG) to Eligible Economic OperatorsAn eligible economic operator is required to register, providing details of licenses held and bank account in which the subsidy will be credited.
Economic operators already registered under this scheme are not required to register again.
An eligible economic operator will use his Username and Password to login and access the system. The username can be either the Tax Account Number (TAN) or Business Registration Number (BRN) or National Identity Card (NIC) Number.
In case he has forgotten his password, he may avail of the Password Management Facilities to retrieve same.
For Corporate - Click here to retrieve password
For Individual - Click here to retrieve password
The economic operator should provide his bank details in which the subsidy will be credited. The bank account number should be in the name of the eligible trader. Where there is a change in the bank account, applicants are required to contact the MRA on 207 6000 or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it.. Upon successful registration, an acknowledgement ID will be provided to the applicant.
- Declaration of Stock
[Applicable only for commodities listed in Table 2 above]
[Applicable only for Pharmaceutical Products listed in Table 3 above]
Declaration of Stock for Government Subsidy on Essential Goods (GSOG) to Eligible Economic Operators : Phase 3[Link for Declaration of Stock will be available soon]
[Applicable only for consumer Goods listed in Table 4 above]
Once registration is completed, registered eligible economic operators are required to submit a return showing details of the unsold stock.
2.1 Phase 1
Economic operators engaged in the five commodities listed in Table 1, were required to submit a declaration of stock as at 26 August 2025 within 7 days from that date. Those who have not yet submitted their declaration of stock will no longer be allowed to submit a declaration of stock as at 26 August 2025 and may proceed directly with the submission of their monthly return.
2.2 Phase 2
Consumer Goods
Economic operators dealing with commodities listed in Table 2 are required to submit, on or before 22 January 2026, a declaration of stock as at 15 January 2026 before the start of business to proceed further with the monthly return.
Pharmaceutical Products
Economic operators dealing with pharmaceutical products listed in Table 3 are required to submit, on or before 09 February 2026, a declaration of stock as at 01 February 2026 before the start of business to proceed further with the monthly return.
Phase 3
Economic operators involved in Phase 3 will be allowed to submit a declaration of stock as at 01 July 2026 before the start of business for commodities listed in Table 4 only.
The declaration of stock can be submitted using either the CSV template or screen input option.
The following details will have to be included in the declaration of stock:
-
Item Code of the product (product description displayed)
-
Quantity held as at 01 July 2026 before the start of business
-
Invoice/Bill of Entry date
-
Invoice number
-
Bill of entry from Seller
-
BRN of seller/Importer
Click on the links below to obtain the following documents:
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Specifications for Declaration of Stock as at 01 July 2026 (Consumer Goods – Phase 3)

-
Specifications for Declaration of Stock as at 01 February 2026 (Pharmaceutical Products)
-
Specifications for Declaration of Stock as at 15 January 2026 (Consumer Goods)
-
CSV Template for Declaration of Stock (Click here to obtain additional details on how to generate CSV file)
-
- Monthly Return
Monthly Return for Government Subsidy on Essential Goods (GSOG) to Eligible Economic OperatorsAs previously mentioned, the third step in the process of payment of subsidy of essential goods is the filling of a monthly return.
Economic operators will be required to submit a monthly return giving details of all sales and purchases (irrespective of the subsidized price applied) made during the month for which the subsidy is being claimed. They will be allowed to declare sales and purchases in respect of the commodities listed in both Phases 1, 2 and 3 in the same monthly return as from the month of July 2026.
In Phase 1 and Phase 2, economic operators holding a retailer license only (Pure Retailers) were allowed to claim subsidy on sales made to final customers based on the stock declared as at 26 August 2025, as at 15 January 2026 and as at 01 February 2026 by submitting a maximum of three monthly returns.
The due date for filing of the monthly return is by the 20th of the following month.
The monthly return can be done by using either the CSV template or by using the screen input option. The following details will have to be included in the Sales and Purchases Details:
Sales Details:
Purchases Details:
-
Item code of the product (product description displayed)
-
Quantity sold during the month
-
Invoice date
-
Invoice number
-
BRN of customer
-
Click on the links below to obtain the specifications and templates.
-
CSV Template for monthly Sales Details (Click here to obtain additional details on how to generate CSV file)
-
Item code of the product (product description displayed)
-
Quantity bought during the month
-
Invoice date/Bill of entry date
-
Invoice number/Bill of entry number
-
BRN of seller/importer
-
Click on the links below to obtain the specifications and templates.
-
CSV Template for monthly Purchases Details (Click here to obtain additional details on how to generate CSV file)
-
For any additional information or any assistance, applicants 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.






