Social Contribution (CSG) Income Allowance : July 2025 to June 2027

Following the Budget 2025-2026, the monthly Social Contribution (CSG) Income Allowance (the “CSG Allowance”) payable to eligible employees and self-employed individuals has been extended for the months of July 2025 to June 2027 where the eligible individual is not registered on the Social Register of Mauritius. For eligible individuals who are registered on the Social Register of Mauritius, they will continue to benefit from CSG income allowances with the same rates applicable as at June 2025.

Furthermore, one additional month as bonus will be payable in December 2025 and 2026. The CSG Income Allowance is payable to both eligible Mauritian and non-citizen individuals.

As from July 2025, the CSG Income Allowance will be payable as follows:

Additionally, to ensure the guaranteed minimum income of Rs 20,000, a Revenue Minimum Garantie Allowance (the “Revenue Allowance”) will also be paid for the months of July 2025 to June 2027 to an individual in full-time employment and earning an income below Rs 20,000 as follows -

The MRA has been entrusted with the responsibility to pay both the CSG Income Allowance and the Revenue Allowance (the “Allowances”).

  Click here to submit your bank details

Or

Use the MRA mobile app which can be downloaded from Google Play Store or App Store

Note

• Individuals who had already submitted their bank details are not required to resubmit their bank details to benefit from the Allowances as from July 2025.

• No application is required for the Revenue Minimum Garantie Allowance and the allowance will be credited directly in the bank account that has been provided for the CSG Income Allowance.

Eligibility for Social Contribution (CSG) Income Allowance

The CSG Income Allowance is payable to:

1. Employees who derive emoluments (excluding exempt emoluments and statutory end-of-year bonus) and basic retirement pension, basic widows pensions or income support to persons attaining the age of 60 years as from 1 September 2025, not exceeding Rs 50,000 in aggregate in a month, and who are not self-employed.

2. Self-employed individuals who -

   1. were registered with the MRA, as at 12 July 2024, as a self-employed for the payment of CSG / Social Contribution;

   2. are compliant with the payment of CSG / Social Contributions;

   3. derive net income as a self-employed, and any basic retirement pension, basic widows pensions or income support to persons attaining the age of 60 years as from 1 September 2025, not exceeding Rs 50,000 in aggregate in a month, and

   4. are not an employee.

3. Individuals who are both a self-employed and an employee deriving –

   • emoluments (excluding exempt emoluments and statutory end-of-year bonus);

   • net income from business;

   • any basic retirement pension, basic widows pensions or income support to persons attaining the age of 60 years as from 1 September 2025; and

not exceeding Rs 50,000 in aggregate, in a month.

Emoluments means all salaries and wages. It includes overtime pay, leave pay and other allowances in money or money’s worth and it also includes any annuity. It excludes exempt emoluments and statutory end-of-year bonus.

The following individuals are not eligible for the CSG Income Allowance:

1. An individual who is below the age of 16 years or above the age of 65 years as at the last day of the month for which the CSG Income Allowance is payable.

2. An individual who is undergoing training.

3. A self-employed who was not registered with the MRA for payment of CSG/Social Contribution as at 12 July 2024.

4. A self-employed who is not compliant with the payment of CSG/Social Contributions.

5. A non-executive director of a company.

Eligibility for Revenue Minimum Garantie Allowance

1. An ‘eligible employee’ means an employee -

   1. who is a resident in Mauritius accordance with Section 73(1)(a) of the Income Tax Act; and

   2. who is in full-time employment;

   3. who has been included in the return submitted by his employer under section 7 or 8 of the Social Contribution and Social Benefits Act 2021; and

   4. whose Income in a month does not exceed Rs 20,000.

2. For the purpose of Revenue Minimum Garantie Allowance, ‘Income’ means the aggregate amount of:

   1. emoluments;

   2. net income from business, trade or profession;

   3. monetary social aid or benefit;

   4. allowance payable under section 30B of the Social Contribution and Social Benefits Act 2021.

Method of Application

1. An eligible individual is required to submit a one-time application by providing his/her bank account details in order to benefit from the Allowance by using the facility available on the MRA website.

2. An individual must ensure that he has the following at hand:

   1. His National Identification Card (NIC) or Non-Citizen Identity Card (NCID);

   2. His mobile phone; and

   3. His Bank account details.

3. An eligible individual will login with his/her NIC/NCID and mobile number.

4. An individual should provide his own bank account details. Under no circumstance should a person provide the bank details of another person. Where a person is not holder of a bank account, he / she should open a bank account and thereafter provide his / her bank details.

5. The MRA bears no responsibility in case an individual does not provide his own bank account details.

6. On providing the required information, 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 submission of the bank account details.

Late submission of the bank details may delay the payment of the Allowance and the Allowance will be paid for the last 12 months.

Additional Information

1. The Allowances for the month of July 2025 are based as follows:

   1. For a self-employed individual(eligible for CSG Income Allowance only), on the Social Contribution return that he has submitted for the month of May 2025;

   2. For an employee, on his emoluments (excluding exempt emoluments and statutory end-of-year bonus) for May 2025; and

   3. any basic retirement or widows pension derived for the month as applicable.

2. For every subsequent month, as from August 2025, the Allowances will be based on the emoluments and/or income of self-employed for second month preceding the month for which the Allowances are payable. For example, the Allowances for August 2025 will be based on emoluments and/or income of self-employed for the month of June 2025.

3. Where a beneficiary is found to be not eligible for the Allowances in a month in respect of which he has already been paid, the MRA may issue a claim to the individual to recover the amount paid. The individual will be required to pay the amount to the MRA within 28 days of the claim.

4. In case of non-payment, the MRA shall recover the amount due using the powers for recovery of taxes as provided in the Mauritius Revenue Act.

5. The MRA may also recoup the Allowances paid to a non-eligible individual from any future Allowances payable to him should he be eligible.

General information before making an application:

• Applicant 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 applicant to make a correct and complete application.

• 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.

Support services

Applicants who are not able to submit an application 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 applicants.