List of Videos


MRA Playlist

  1. Tout savoir sur le e-Invoicing

  2. Assistance financière aux employeurs pour le paiement de la compensation salariale 2024

  3. Time Release Study - Mauritius amongst the most efficient in Africa

  4. Container Control Programme

  5. Plan d'aide aux opérateurs utilisant du diésel comme carburant

  6. Lancement du simulateur 'Ship-In-A-Box' au Quai E

  7. La MRA organise un programme de formation sur les enquêtes en milieu de travail

  8. La MRA recrute 68 nouveaux douaniers

  9. Unfolding of the training course of the 68 newly appointed Customs Officer I

  10. Émission sur l'impôt sur le revenu des particuliers

  11. Explik Ou Ka: Qui sont concernés par la déclaration d'impôt sur le revenu

  12. Les erreurs et omissions fréquentes dans les déclarations fiscales

  13. Launching of a Mentoring Programme at MRA - A Leap towards excellence

  14. Explanatory Videos : e-Filing Season 2023

  15. Déclaration des impôts sur le revenu (04.09.23)

  16. Rs. 137 Mds collectées durant l'année financière 2022/23

  17. Samachar Report : MRA collects Rs. 137 Bn during financial year 2022/23

  18. Bénéficier d'une subvention mensuelle de Rs. 1,000 sous le Housing Loan Relief Scheme

  19. Housing Loan Relief Scheme - Percevez une allocation mensuelle de Rs. 1,000

  20. Plus de 115,000 salariés ont payé moins d'impôts sur le revenu

  21. New Financial Assistance Schemes implemented by MRA

  22. Independence Allowance, CSG Child Allowance, CSG Income Allowance

  23. Independence Allowance - Rs 20,000

  24. Tout savoir sur le CSG Child Allowance de Rs. 2,000

  25. CSG Child Allowance Rs. 2000 et Independence Allowance de Rs. 20,000

  26. Don de sang à la MRA

  27. Monthly Home Allowance de Rs. 1,000 - La MRA à pied d'œuvre

  28. Don de sang à la MRA - Vendredi 07 Juillet 2023

  29. Don de sang à la MRA - Mercredi 05 Juillet 2023

  30. Kouma ranpli ek soumet enn e-EDF online?

  31. e-Invoicing for Developers

  32. Nouvelles Mesures Fiscales: e-EDF, Revenue Minimum Garanti

  33. Revenue Minimun Garanti - La MRA finalise les modalités de paiement

  34. Educational Tour at the MRA - Instilling a tax culture based on voluntary compliance

  35. La plateforme pour la soumission de l'Employee Declaration Form déjà disponible en ligne

  36. Les modalités de paiement du Revenue Minimum Garanti de Rs. 15,000

  37. Formation sur la lutte contre le blanchiment des capitaux et le financement du terrorisme

  38. Un nouveau system d'impôt progressif bientôt en vigueur

  39. Promouvoir la bonne gouvernance à la MRA (30.05.2023)

  40. Opening Ceremony: 13th ATAF Country Correspondent Conference 2023 (11 May 2023)

  41. Seminar on Compliance with AML/CFT international Standards (15 March 2023)

  42. Inauguration d'un Port Surveillance Command Centre au quartier général de la douane (08 February 2023)

  43. Journée internationale de la douane 2023 célébrée à l'Integrated Customs Clearance Centre (30 January 2023)

  44. Tax Arrears Settlement Scheme - Benefit from full waiver of penalties and interests (22 November 2022)

  45. e-Invoicing: Le nouveau service de facturation électronique développé par la MRA (03 November 2022)

  46. MRA Press conference 2022 (20 December 2022)
  47. Prime à L'Emploi Scheme (23 September 2022)
  48. Individual Income Tax Return e-filing – Season 2022 (28 October 2022)

  49. e-EDF 2022/23 (24 August 2022)

  50. Social Contribution (CSG) Income Allowance (14 July 2022)

  51. SME Videos (17 May 2022)

  52. Student Videos (15 February 2022)

  53. Inauguration of the ICCC / Celebration of the International Customs Day (27 January 2022)
  54. Integrated Customs Clearance Centre (20 October 2021)

  55. Social Contributions/ CSG - Self-employed (29 September 2021)

  56. Individual Income Tax e-Filing - Season 2021 (30 September 2021)

  57. Pa bliye! Demann ou recu... (10 December 2020)

  58. Deferment of Tax Payment (APS/CPS) Renewal of Tax Arrears Settlement Scheme (TASS) (04 December 2020)

  59. Employee Declaration Form (e-EDF) (20 August 2020)

  60. Individual Income Tax e-Filing - Season 2020 (09 September 2020)

  61. Self-Employed Assistance Scheme (SEAS) (22 May 2020)

  62. SMEs (21 January 2020)

  63. eFiling of Individual Income Tax Season 2018 (27 August 2018)

  64. MRA in media (29 April 2015)

  65. !--

    MRA Videos


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JULY 2023

By Friday 14th July

  • Electronic submission of Companies Return for accounting year ending in December 2023 with no tax liabilities or loss is declared.

By Monday 17th July

  • Payment of Advertising Structure Fee for the third quarter of the year 2023.

By Thursday 20th July

  • Payment of Environment Protection Fee.

  • Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted (other than through electronic).

  • Electronic Gaming Returns* for June 2023.

  • VAT Special Levy on Banks whose accounting year ends in February 2023.

  • Tax on winnings**

By Monday 31st July

  • Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 April 2023.

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in January 2023.

  • Remittance of Passenger Fee/Passenger Solidarity Levy.

  • Electronic submission Joint PAYE & Social Contribution (CSG) / NSF return for June 2023 and payment of tax withheld.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for June 2023.

  • Electronic submission of VAT Return for month of June 2023 and quarter ended 30 June 2023 and Payment of Tax, if any.

  • Electronic submission of monthly return of TDS for June 2023 and payment of Tax deducted.

  • Annual Contribution Return Category Private Household (01 July 2022 to 30 June 2023).

AUGUST 2023

By Monday 07th August

  • National Lottery and Loterie Vert.

By Tuesday 15th August

  • Submission of Return of Employees (ROE) to MRA for income year ended 30 June 2023.

  • Statement of Emoluments to employees.

  • Annual TDS Return for income year ended 30 June 2023.

  • Return of Dividends for income year ended 30 June 2023.

  • Statement of Life Insurance Premium for income year ended 30 June 2023.

  • Statement of Donations for income year ended 30 June 2023 (by approved Charitable Institutions).

  • Statement of Financial Transactions for income year ended 30 June 2023.

  • Statement of Foreign Currency Transactions for income year ended 30 June 2023.

By Monday 21st August

  • Payment of Environment Protection Fee for month of July 2023.

  • Monthly return of Tax Deducted at Source with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for July 2023.

  • Electronic Gaming Returns* for July 2023.

  • Tax on winnings**

By Thursday 31st August

  • Annual Contribution Return by self-employed (July 2023 to June 2024)

  • Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 May 2023.

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in Feb 2023.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for the month of July 2023.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for the month of July 2023.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for July 2023.

  • Electronic submission of VAT Return for July 2023 and Payment of Tax.

  • Electronic submission of Statement for Purchases of Goods & Services for the income year ending 30 June 2023.

  • Electronic submission of monthly Return of TDS and payment of Tax deducted for the month of July 2023.

  • VAT Special Levy on Banks whose accounting year ends in March 2023.

SEPTEMBER 2023

By Thursday 21st September

  • Payment of Environment Protection Fee for August 2023.

  • Submission of monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted for August 2023.

  • Electronic Gaming Returns* for August 2023.

  • Tax on winnings**

OCTOBER 2023

By Monday 02nd October

  • Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 June 2023.

  • Electronic submission of return and payment of tax by companies with accounting year ending in March 2023.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for August 2023.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for August 2023.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for August 2023.

  • Electronic submission of VAT Return for August 2023 and Payment of Tax.

  • Electronic submission of monthly return of TDS and payment of Tax deducted for August 2023.

  • Annual return of income for resident societé for income year ended 30 June 2023 (Year of Assessment 2023/2024).

  • Annual return of income of a deceased person’s estate (succession) for income year ended 30 June 2023 (Year of Assessment 2023/2024).

  • VAT Special Levy on Banks whose accounting year ends in April 2023.

By Monday 16th October

  • Payment of Advertising Structure Fee for the fourth quarter of the year 2023.

  • Electronic submission of annual returns and Payment of Tax electronically for individuals for income year ended 30 June 2023.

By Friday 20th October

  • Payment of Environment Protection Fee for September 2023.

  • Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for September 2023.

  • Electronic Gaming Returns* for September 2023.

  • Tax on winnings**

By Tuesday 31st October

  • Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 July 2023.

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in April 2023.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for September 2023.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for September 2023.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for September 2023.

  • Electronic submission of VAT Return for month of September 2023 and quarter ending 30 September 2023 and Payment of Tax, if any.

  • Electronic submission of monthly Return of TDS and payment of Tax deducted for month of September 2023.

  • VAT Special Levy on Banks whose accounting year ends in May 2023.

NOVEMBER 2023

By Tuesday 07th November

  • National Lottery and Loterie Vert.

By Monday 20th November

  • Payment of Environment Protection Fee for October 2023.

  • Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for October 2023.

  • Electronic Gaming Returns* for October 2023.

  • Tax on winnings**

By Thursday 30th November

  • Electronic submission of APS statement and Payment of Tax by companies for quarter ending 31 August 2023.

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in May 2023.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for the month of October 2023.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for October 2023.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for October 2023.

  • Electronic submission of VAT Return for October 2023 and Payment of Tax, if any.

  • VAT Special Levy on Banks whose accounting year ends in June 2023.

  • Electronic submission of Monthly return of TDS and payment of Tax deducted for October 2023.

December 2023

By Wednesday 20th December

  • Payment of Environment Protection Fee for November 2023.

  • Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for November 2023.

  • Electronic Gaming Returns* for November 2023.

  • Tax on winnings**

By Wednesday 27th December

  • Submission of CPS Statement and Payment of Tax for quarter ending 30 September 2023 by individuals.

  • Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 September 2023.

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in June 2023.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for November 2023.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for November 2023.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for November 2023.

  • Electronic submission of VAT Return for November 2023 and Payment of Tax, if any.

  • Electronic submission of Monthly Return of TDS and payment of Tax deducted for November 2023.

  • VAT Special Levy on Banks whose accounting year ends in July 2023.

By Sunday 31st December

  • Application for waiver of penalty and interests under Tax Arrears Settlement Scheme (TASS).

JANUARY 2024

By Monday 15th January

  • Payment of Rum and Liquor Licence for the year 2024.

  • Payment of advertising structure fee for the first quarter of year 2024.

  • Electronic submission of Companies Return for accounting year ending in June 2023 with no tax liabilities or loss is declared. 

By Monday 22nd January

  • Payment of Environment Protection Fee for the month of December 2023.

  • Monthly return of Tax Deducted at Source with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for December 2023.

  • Electronic Gaming Returns* for December 2023.

  • Tax on winnings**

By Wednesday 31st January

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in July 2023.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for December 2023.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for December 2023.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for December 2023.

  • Electronic submission of VAT Return for month of December 2023 and quarter ending 31 Dec 2023 and Payment of Tax, if any

  • Advertising Structure Fee in one sum (yearly).

  • Electronic submission of Return of TDS and payment of Tax deducted for December 2023.

  • VAT Special Levy on Banks whose accounting year ends in August 2023.

FEBRUARY 2024

By Wednesday 7th February

  • National Lottery and Loterie Vert. 

By Tuesday 20th February

  • Payment of Environment Protection Fee for January 2024.

  • Monthly return of Tax Deducted at Source with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted (other than through electronic) for January 2024.

  • Electronic Gaming Returns* for January 2024.

  • Tax on winnings**

By Thursday 29th February

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in August 2023.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for January 2024.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for January 2024.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for January 2024.

  • Electronic submission of VAT Return for January 2024 and Payment of Tax.

  • Electronic submission of Monthly Return of TDS and payment of Tax deducted for January 2024.

  • VAT Special Levy on Banks whose accounting year ends in September 2023.

MARCH 2024

By Wednesday 20th March

  • Payment of Environment Protection Fee for February 2024.

  • Monthly return of Tax Deducted at Source with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for February 2024.

  • Electronic Gaming Returns* for February 2024.

  • Tax on winnings**

APRIL 2024

By Monday 01st April

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in September 2023.

  • Submission of CPS Statement and Payment of Tax for quarter ending Dec 2023 by individuals.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for February 2023.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for February 2024.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for February 2024.

  • Electronic submission of VAT Return for February 2024 and Payment of Tax, if any.

  • Electronic submission of Monthly Return of TDS and payment of Tax deducted for February 2024.

  • VAT Special Levy on Banks whose accounting year ends in October 2023.

  • Electronic submission of APS for the quarter ending 31 December 2023 by companies.

  • Payment of arrears under Tax Arrears Settlement Scheme (TASS).

By Monday 15th April

  • Payment of Advertising Structure Fee for the second quarter of year 2024.

By Monday 22nd April

  • Payment of Environment Protection Fee for March 2024.

  • Monthly return of Tax Deducted at Source with regard to royalties, rent, and payments to service providers, contractors & subcontractors and Payment of TDS deducted for March 2024.

  • Electronic Gaming Returns* for March 2024.

  • Tax on winnings**

By Tuesday 30th April

  • Electronic submission of return and Payment of Tax by companies with accounting year ending October 2023.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for March 2024.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for March 2024.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for March 2024.

  • Electronic submission of VAT Return for the month of March 2024 and quarter ending 31 March 2024 and Payment of Tax.

  • Electronic submission of Monthly Return of TDS and payment of Tax deducted for March 2024.

  • VAT Special Levy on Banks whose accounting year ends in November 2023.

MAY 2024

By Tuesday 07th May

  • National Lottery and Loterie Vert.

By Monday 20th May

  • Payment of Environment Protection Fee for April 2024.

  • Electronic Gaming Returns* for April 2024.

  • Tax on winnings**

By Friday 31st May

  • Electronic submission of annual return and Payment of Tax by companies with accounting year ending in November 2023.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for April 2024.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for April 2024.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for April 2024.

  • Electronic submission of VAT Return for April 2024 and Payment of Tax.

  • Electronic submission of Monthly Return of TDS and payment of Tax deducted for April 2024.

  • VAT Special Levy on Banks whose accounting year ends in December 2023.

JUNE 2024

By Thursday 20th June

  • Payment of Environment Protection Fee for May 2024.

  • Monthly Return of TDS with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted for May 2024.

  • Electronic Gaming Returns* for May 2024.

  • Tax on winnings**

By Wednesday 26th June

  • Electronic submission of APS for quarter ending 31 March 2024 by companies.

  • Electronic submission of return and Payment of Tax by companies with accounting year ending in December 2023.

  • Submission of CPS Statement and Payment of Tax for quarter ending March 2024 by individuals.

  • Remittance of Passenger Fee/Passenger Solidarity Levy for May 2024.

  • Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF return and payment of tax withheld for May 2024.

  • Electronic submission of PRGF Return and Payment of PRGF contributions for May 2024.

  • Electronic submission of VAT Return for May 2024 and Payment of Tax.

  • VAT Special Levy on Banks whose accounting year ends in January 2024.

  • Electronic submission of monthly return of TDS and payment of Tax deducted for May 2024.

Budget 2023-24


This page contains information on the various Fiscal / Customs measures announced in the Budget 2023-24 presented by the Ministry of Finance, Economic Planning and Development on 02 June 2023.

  1. Tax Calculator flashnew

  2. Communique
  3. Notice to Stakeholders

  4. Budget 2023 - 2024

External Links : CATA |  ATAF |  WCO  |  Trade Obstacles Alert | Mauritius Trade Easy