Government Subsidy on Essential Goods (GSOG) to Eligible Economic Operators

General Information

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:

Table 1: List of Commodities

 Phase 2

1. 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

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:

Table 4: Consumer Goods

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:

1. registered or licensed importer, manufacturer, wholesaler or distributor who sells those goods to a retailer; or

2. 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

3. 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:

1. Register with MRA

2. Submission of Declaration of Stock

3. 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 –

1. the public and also to Pure Retailers at a subsidised price.

2. 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 -

1. at a subsidised price to only Pure Retailers.

2. 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 Operators

  An 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

   

   Declaration of Stock for Government Subsidy on Essential Goods (GSOG) to Eligible Economic Operators : Phase 3

  [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.

  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 one week from that date. Those who have not yet submitted their declaration of stock will no longer be allowed to submit same and may proceed directly with the submission of their monthly return.

  Phase 2

  Economic operators dealing with commodities listed in Table 2 and 3 were required to submit a declaration of stock as at 15 January 2026 and 01 February 2026 respectively, within one week from that date.  Those who have not yet submitted their declaration of stock will no longer be allowed to submit same and may proceed directly with the submission of their monthly return.

  Phase 3

  Economic operators dealing with commodities listed in Table 4 are required to submit, on or before 09 July 2026, a declaration of stock as at 01 July 2026 before the start of business  to proceed further with the monthly return.

  The declaration of stock can be submitted using either the CSV template or screen input option.

  Details to be included in the declaration of stock can be found here.

• Monthly Return

   

   Monthly Return for Government Subsidy on Essential Goods (GSOG) to Eligible Economic Operators 

  As 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 Phases 1, 2 and 3 in the same monthly return as from the month of July 2026.

  Previously, 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 by submitting a maximum of three monthly returns. Following amendment to the existing regulations, Pure Retailers will henceforth be allowed to claim subsidy on sales made to final customers based on the stock declared by submitting a maximum of five monthly returns. 

  The due date for filing of the monthly return is by the 20th of the following month.

  The monthly return can be submitted using either the CSV template or screen input option.Details to be included in the Sales and Purchases Details can be found here.

• Specifications

  The required details, specifications and CSV templates for the declaration of stock and monthly return are as follows:

  Declaration of Stock Details	Purchases Details:	Sales Details:
  Item Code of the product 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	Item code of the product Quantity bought during the month Invoice /Bill of entry date Invoice number Bill of entry number BRN of seller/importer Subsidised Price Applied (Yes/No)	Item code of the product Quantity sold during the month Invoice date Invoice number BRN of customer Subsidised Price Applied (Yes/No)
  Click on the links below to obtain the specifications and templates. Specifications for Declaration of Stock as at 01 July 2026 (Phase 3)  Specifications for Declaration of Stock as at 01 February 2026 (Phase 2) Specifications for Declaration of Stock as at 15 January 2026 (Phase 2) CSV Template for Declaration of Stock (Click here to obtain additional details on how to generate CSV file)	Click on the links below to obtain the specifications and templates. Specifications for monthly Purchases Details CSV Template for monthly Purchases Details (Click here to obtain additional details on how to generate CSV file)	Click on the links below to obtain the specifications and templates. Specifications for monthly Sales Details CSV Template for monthly Sales Details (Click here to obtain additional details on how to generate CSV file)

Support services

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.