Income Tax Guide

1. Guide on Pay As You Earn (PAYE) - Valid up to 30 June 2023

2. Guide on Corporate Social Responsibility (CSR)

3. Starting Business Guide

4. Guide on Income Tax and Employees taking up Employment for the first time

5. Individual Income Tax Returns : e-Filing - Season 2023

6. Guide on Tax Deduction at Source (TDS)
   

7. Individual

   • Application for Tax Account Number (TAN)

   • Retrieval of Tax Account Number (TAN)

   • Forgot Password

8. Guide on e-Filing of Employee Declaration Form (e-EDF)

9. Covid-19

   • Government Wage Assistance Scheme (GWAS) Guidelines

   • FAQs on Self-Employed Assistance Scheme (SEAS)

   • e-Filing Guide for Self-Employed Assistance Scheme (SEAS) (Other than Tourism Sector)

   • Covid Levy Guide

10. FAQs : Advertising Structure

11. Guide to Employers on Pension Contributions (NPF / NSF and Training Levy)

12. An Outline of Mauritius Income Tax System

13. Tax Basics for Newly incorporated Companies

MRA Corporate Plan

Click here to view the documents:

• MRA Corporate Plan 2018 / 2020

• MRA Corporate Plan 2014 / 2016

• MRA Corporate Plan 2011 / 2013

Communiqué / Press Release at MRA for the Year 2019

Click on the links below to view the documents:

1. Press Release : Seizure of heroin worth Rs. 17 million (24.12.19)
2. Renewal of licences for sale of beer, rum, liquor & alcoholic products (24.12.19)
3. Sale of Abandoned / Unclaimed Goods by Public Tender (24.12.19)
4. Press Release : MRA awards prizes to TSS winners (19.12.19)
5. MRA End of Year Get-together (18.12.19)
6. Invitation for Bids : Supply, Delivery, Installation, Configuration and Maintenance of an Electronic Fiscal Device Management System with related Software and Services (18.12.19)
7. Sale of Abandoned / Unclaimed Goods by Public Tender (18.12.19)
8. Press Release : Seizure of heroin worth Rs 5,4 million at DHL warehouse (12.12.19)
9. Press Advert : Sale of Abandoned / Unclaimed Gold Jewelry and Precious Stones by Public Tender (10.12.19)
10. Filing of Returns & Statements & Payment of Income Tax and VAT (10.12.19)
11. Supply. Delivery, Installation and Commissioning of X-Ray Scanners (10.12.19)
12. Sale of Abandoned / Unclaimed Goods by Public Tender (10.12.19)
    • Quotation 61 of 2019
    • Quotation 60 of 2019
13. Concessionary Scheme for Small and Medium Enterprise (06.12.19)
14. Press Release : Heroin worth Rs. 22 million seized at SSR Airport (05.12.19)
15. Press Release : Heroin worth Rs. 5,4 million seized at SSR Airport (04.12.19)
16. Sale of Abandoned / Unclaimed Goods by Public Tender (04.12.19)
17. Supply, delivery, installation, configuration and commissioning of servers with related services (28.11.19)
18. Sale of Abandoned / Unclaimed Goods by Public Tender (27.11.19)
    • Quotation 58 of 2019
    • Quotation 57 of 2019
19. Press Release : Seizure of 3.3 kg of heroin worth Rs. 50 million at SSR Airport (26.11.19)
20. Sale of Motor Vehicles, Used and Unserviceable Items by Public Tender - Quotation No. FAD01902 (26.11.19)
21. Sale of Abandoned / Unclaimed Goods by Public Tender (19.11.19)
22. Press Release : Rs 11,4 million of heroin seized at SSR Airport (18.11.19)
23. Sale of Abandoned / Unclaimed Goods by Public Tender (13.11.19)
24. Sale of Abandoned / Unclaimed Goods by Public Tender (06.11.19)
25. Press Release (05.11.19)
    • Heroin worth Rs. 22 million seized at Airport
    • Workshop on Automatic Exchange of Information
26. Sale of Abandoned / Unclaimed Goods by Public Tender (30.10.19)
    • Quotation 53 of 2019
    • Quotation 52 of 2019
27. Implementation of Voluntary Disclosure Scheme for SMEs (28.10.19)
28. Press Release : World Bank Doing Business Report - Ease of paying taxes: Mauritius ranked 5^th (25.10.19)
29. List of winners of the Taxpayer Satisfaction Survey (TSS) 2019 (24.10.19)
30. Sale of Abandoned / Unclaimed Goods by Public Tender (23.10.19)
31. Press Release : Seizure of Cannabis worth Rs. 3,1 million (22.10.19)
32. Individual Income Tax Filing Season 2019 : Thank you (16.10.19)
33. Sale of Abandoned / Unclaimed Goods by Public Tender (16.10.19)
    • Quotation 50 of 2019
    • Quotation 49 of 2019
34. Income Tax Refund : Fake e-Mail (11.10.19)
35. Seizure of Hashish, Cannabis and Ecstasy worth Rs. 278,820 (09.10.19)
36. Sale of Abandoned / Unclaimed Goods by Public Tender (09.10.19)
37. Presumptive Tax on small enterprise (04.10.19)
38. Press Release : Rs. 13,2 million of heroin seized at the Sir Seewoosagur Ramgoolam (SSR) Airport (02.10.19)
39. Sale of Abandoned / Unclaimed Goods by Public Tender (02.10.19)
40. Individual Income Tax e-Filing Season 2019 : Deadline for e-Filing & e-Payment (01.10.19)
41. Advert : Income Tax e-Filing Season 2019 - Individual (25.09.19)
42. Press Release : Seizure of heroin worth nearly Rs. 10 million at SSR Int. Airport (25.09.19)
43. Press Release : Seizure of heroin worth Rs. 8 million (23.09.19)
44. e-Filing 2019/20 : MRA Hotline Service (20.09.19)
45. Free Income Tax Assistance (FITA) 2019 (12.09.19)
46. Press Release : Revenue Collection 2018 - 2019 (12.09.19)
47. Sale of Abandoned / Unclaimed Goods by Public Tender (11.09.19) - Quotation 43 of 2019
48. Sale of Abandoned / Unclaimed Goods by Public Tender (10.09.19) - Quotation 42 of 2019
49. Sale of Abandoned / Unclaimed Goods by Public Tender (04.09.19) - Quotation 41 of 2019
50. Sale of Abandoned / Unclaimed Goods by Public Tender (04.09.19) - Quotation 40 of 2019
51. Press Release : Teenager intercepted with 1.67 kg of heroin (06.09.19)
52. Voluntary Disclosure Incentive Scheme for Small and Medium Enterprise (VD-SME) (06.09.19)
53. Voluntary Disclosure Incentive Scheme Foreign Assets (VDIS-FA) (06.09.19)
54. Sale of Abandoned / Unclaimed Goods by Public Tender (27.08.19)
55. Press Release : MRA launches the Individual Income Tax (27.08.19)
56. Press Release : MRA seizes Rs. 300,000 of Cannabis at PPO (22.08.19)
57. Press Release : Seizure of ten counterfeit USD notes (21.08.19)
58. Sale of Abandoned / Unclaimed Goods by Public Tender (Quotation 38 of 2019)
59. Sale of Abandoned / Unclaimed Goods by Public Tender (Quotation 37 of 2019)
60. Sale of Abandoned / Unclaimed Goods by Public Tender (15.08.19)
61. Press Release : Rs. 28 Million of heroin seized by MRA at SSR Airport (13.08.19)
62. Press Release (07.08.19)
    • Seizure of unassembled motorcycle worth Rs. 350, 000
    • Seizure of e-cigarettes and e-liquid worth Rs. 100, 000
63. Sale of Abandoned / Unclaimed Goods by Public Tender (07.08.19)
64. Press Release : 172 pellets of heroin worth more than Rs. 27 million seized at SSR airport (05.08.19)
65. Sale of Abandoned / Unclaimed Goods by Public Tender (31.07.19)
66. Invitation for Bids : Construction of an Integrated Governmental Clearance Centre (IGCC) at the Airport (26.07.19)
67. Sale of Abandoned / Unclaimed Goods by Public Tender (24.07.19)
68. Notice to Employers : Employee Declaration Form (EDF) (24.07.19)
69. Return of Employees (ROE) & Annual Tax Deduction at Source (TDS) Return (19.07.19)
70. Press Release : Rs 2.2 m worth Hashish seized by MRA CANS at SSR International Airport (17.07.19)
71. Notice to Employers : Minimum and Maximum basic wage for the calculation of NPF and NSF Contributions (17.07.19)
72. Annual NPF / NSF Return : Private Household Employers (domestic service) (17.07.19)
73. Sale of Abandoned / Unclaimed Goods by Public Tender (17.07.19)
74. Country by Country (CbC) Reporting (16.07.19)
75. Blood Donation 2019 - Thank You (10.07.19)
76. Sale of Abandoned / Unclaimed Goods by Public Tender (10.07.19)
77. MRA Blood Donation 2019 (03.07.19)
78. Press Release : MRA seizes Rs 6M of Hashish and Cannabis at SSR Airport (02.07.19)
79. Press Release : MRA hosts workshop on Fight against Money Laundering (01.07.19)
80. Sale of Abandoned / Unclaimed Goods by Public Tender (26.06.19)
81. Sale of Abandoned / Unclaimed Goods by Public Tender (20.06.19)
82. Press Release : Seizure of 8,98 grams of Cannabis at Parcel Post Office (PPO) (19.06.19)
83. Sale of Abandoned / Unclaimed Goods by Public Tender (19.06.19)
84. Press Release(17.06.19)
    • Workshop on enhanced IT interconnectivity in Africa
    • UNI-PASS at the MRA : Consultancy Project by the Korean Customs Service
    • MRA hosts the WCO Workshop on Small Island Economies
85. Filing of Returns / Statements and Payment of Income Tax and Value Added Tax (VAT) (17.06.19)
86. Press Release : Seizure of 25.41 grams of Crystal Meth at Parcel Post Office (12.06.19)
87. Sale of Abandoned / Unclaimed Goods by Public Tender (12.06.19)
88. Value Added Tax (VAT) : Implementation of Measures in Budget Speech 2019-20 (11.06.19)
89. Reporting of FATCA (11.06.19)
90. Reporting of CRS (11.06.19)
91. Sale of Abandoned / Unclaimed Goods by Public Tender (04.06.19)
92. Press Release : MRA seizes Crystal Meth (30.05.19)
93. Sale of Abandoned / Unclaimed Goods by Public Tender (29.05.19)
94. Sale of Abandoned / Unclaimed Goods by Public Tender (22.05.19)
95. Press Release : Seizure of Crystal Meth worth Rs 800, 000 (21.05.19)
96. Press Release : Passenger intercepted with undeclared tobacco products at Airport (15.05.19)
97. Sale of Abandoned / Unclaimed Goods by Public Tender (15.05.19)
98. Press Release : 595 grams of heroin worth Rs 8,9 million seized at the SSR Airport (09.05.19)
99. Sale of Abandoned / Unclaimed Goods by Public Tender (08.05.19)
100. Press Release : MRA hosts workshop on advancing Gender Equality in Customs Administrations (07.05.19)
101. Press Release : Seizure of Ecstasy tablets at Parcel Post Office (03.05.19)
102. Sale of Abandoned / Unclaimed Goods by Public Tender (30.04.19)
103. Sale of Abandoned / Unclaimed Goods by Public Tender (24.04.19)
104. Press Release: Federal Streamer intercepted at Airport (18.04.19)
105. Press Release : 2.36 kg of heroin worth Rs 35.4 million seized at SSR Int. Airport (17.04.19)
106. Sale of Abandoned / Unclaimed Goods by Public Tender (17.04.19)
107. Introduction of Excise Duty on Non-Biodegradable Plastic Containers (15.04.19)
108. Press Release : Border Protection - Rs 13.5 million of heroin purged (15.04.19)
109. Application for authorisation to act as Customs Broker (10.04.19)
110. Sale of Abandoned / Unclaimed Goods by Public Tender (10.04.19)
111. Press Release : Border Protection - Seizure of drugs and undeclared whisky and wine valued Rs 91 million (10.04.19)
112. Amendment to the Guidance Notes on the Implementation of CRS (05.04.19)
113. Sale of Abandoned / Unclaimed Goods by Public Tender (04.04.19)
114. Press Release : Border Protection - Seizure of drugs valued at Rs 1.3 million (03.04.19)
115. Sale of Abandoned / Unclaimed Goods by Public Tender (03.04.19)
116. Press Release : Border Protection - Heroin, Cannabis, Ecstasy and Meth intercepted at PPO (29.03.19)
117. Sale of Abandoned / Unclaimed Goods by Public Tender (27.03.19)
118. Sale of used and / or unserviceable items by Public Tender (22.03.19)
119. Press Release : Border Protection - Swallower of drugs worth Rs 16 million intercepted (22.03.19)
120. Press Release : Border Protection - MRA seizes Rs 15 million synthetic drugs at Airport (20.03.19)
121. Invitation to Bids : Supply, Delivery, Installation and Commissioning of Workstations (14.03.19)
122. Sale of Abandoned / Unclaimed Goods by Public Tender (13.03.19)
123. Invitation to Bids : Supply, Delivery, Installation, Configuration, Commissioning and Maintenance of a Central Electronic Monitoring System for Gaming Machines (CEMS-GM) with Related Software and Services - Phase I (13.03.19)
124. Sale of Abandoned / Unclaimed Goods by Public Tender (06.03.19)
125. VAT : Zero-Rating of Bread (28.02.19)
126. Press Release : Crackdown Operation - Seizure of alcoholic products in a retail shop (21.02.19)
127. Invitation for Bids (20.02.19)
     • Provision of Security Services
     • Supply, Delivery and Commission of Motor Vehicles
128. Sale of Abandoned / Unclaimed Goods by Public Tender (20.02.19)
129. Press Release :  Seizure of Haschish, Cannabis Leaf and Cannabis Seeds on Cruise Vessel (19.02.19)
130. Press Release :  Border Protection - Swallower intercepted with 100 pellets worth Rs. 15 million (18.02.19)
131. Press Advert :  Sale of Abandoned / Unclaimed Vehicles and Goods by Public Tender (13.02.19)
132. Sale of Abandoned / Unclaimed Goods by Public Tender (13.02.19)
133. Invitation for Bids : Supply, Delivery, Installation and Commissioning of Workstations (08.02.19)
134. Sale of Abandoned / Unclaimed Goods by Public Tender (06.02.19)
135. List of winners of the MRA VAT Lucky Draw Scheme - Fourth Quarter of 2018 (31.01.19)
136. Press Release :  Sniffer Dog OTTO reacts positively to foreign currencies equivalent to Rs. 18,776,690 (31.01.19)
137. Sale of Abandoned / Unclaimed Goods by Public Tender (30.01.19)
138. Press Release : Border Protection: Rs. 2.25 heroin seized at SSR Int. Airport (25.01.19)
139. Press Release : Border Protection - Seizure of Hashish and Cannabis seeds (24.01.19)
140. Sale of Abandoned / Unclaimed Goods by Public Tender (23.01.19)
141. Press Release : Border Protection - Seizure of heroin worth nearly Rs. 3 million (20.01.19)
142. Advertising Structure Fee - 2019 (14.01.19)
143. Press Release (11.01.19)
     • Three Malagasy passengers intercepted with 25.5 Kg gold ingots, and currencies equivalent to Rs. 2,635,465
     • Border Protection : Heroin worth Rs. 27 million seized
144. Sale of Abandoned / Unclaimed Goods by Public Tender (09.01.19)

Annual Reports

Annual Reports of the Mauritius Revenue Authority (MRA) and the Revenue Authority (RA) are available for the following years.

Integrated Annual Report 2021 / 22 

Integrated Annual Report 2020 / 21

Integrated Annual Report 2019 / 20

Integrated Annual Report 2018 / 19

Annual Reports of the Mauritius Revenue Authority (MRA) for year :

* - This Annual Report holds MRA’s achievements over a period of 18 months, from July 2009 through to December 2010, thus exceptionally covering two fiscal years – a six-month fiscal year from July to December 2009 and the calendar year 2010.

Annual Reports of the Revenue Authority for year: