Assuming income is required, and at is required, the following results were found.

  • Overview of Taxes

    Overview of Taxes The taxes administered by MRA are all on a self-assessment system. Under that system, persons liable to pay the relevant tax or duty have to submit declarations at the end of...

    https://www.mra.mu/index.php/taxes-duties/overview-of-taxes

  • Reliefs, Deductions & Allowances

    Reliefs, Deductions & Allowances Only an individual who is resident in Mauritius during the income year ending 30 June 2026 is entitled to claim personal reliefs, deductions and allowances. Where...

    https://www.mra.mu/index.php/individuals/reliefs-deductions-allowances

  • Obligation to file a return

    Obligation to file a return Income Tax Returns for individuals An individual who is in receipt of emoluments, pension or deriving income from trade, business, profession, agriculture, rents and...

    https://www.mra.mu/index.php/individuals/obligation-to-file-a-return

  • Negative Income Tax (NIT)

    Negative Income Tax (NIT) Leaflet What is NIT? Who is eligible? How do I apply for NIT? What is the allowance payable? What should an individual do to start benefiting from NIT? When will payment...

    https://www.mra.mu/index.php/individuals/negative-income-tax

  • Income Tax Guides

    Income Tax Guide Guide on Pay As You Earn (PAYE) Frequently Asked Questions (FAQs) : Social Contribution (CSG) Income Allowance Guide on Corporate Social Responsibility (CSR) Starting Business...

    https://www.mra.mu/index.php/media1/publications/income-tax

  • FAQs - Income Tax

    FAQs - Income Tax FAQs for PAYE Employer FAQs for PAYE Employee Advertising Structure Fee Tax Deduction at Source (TDS) Advance Payment System (APS)

    https://www.mra.mu/index.php/faqs/income-tax

  • Income Support - BRP

    Income Support to persons attaining 60 years as from 01 September 2025 Application for Income Support to persons attaining 60 years as from 01 September 2025 Income Support to persons attaining 60...

    https://www.mra.mu/index.php/eservices1/financial-assistance/income-support-brp

  • CSG Income Allowance

    Social Contribution (CSG) Income Allowance : July 2025 to June 2027 Following the Budget 2025-2026, the monthly Social Contribution (CSG) Income Allowance (the “CSG Income Allowance”) payable to...

    https://www.mra.mu/index.php/eservices1/financial-assistance/social-contribution-csg-income-allowance

  • FAQs - Tax Deduction at Source (TDS)

    Frequently Asked Questions on Tax Deduction at Source (TDS) GENERAL QUESTIONS INTEREST PAYMENTS TO CONTRACTORS AND SUB-CONTRACTORS ROYALTIES PAYMENTS FOR SPECIFIED SERVICES RENT PAYMENTS TO OWNER...

    https://www.mra.mu/index.php/faqs/tds

  • Pay As You Earn (PAYE)

    Pay As You Earn (PAYE) What is PAYE? Main Characteristics Personal Reliefs & Deductions Calculation and withholding of tax Cumulative PAYE System Remittance of PAYE withheld Fair Share Contribution...

    https://www.mra.mu/index.php/employers/paye

  • Solidarity Levy

    Solidarity Levy (SL) - Abolished as from 01 July 2023 An individual whose leviable income exceeds Rs 3 million is liable to a solidarity levy which is calculated at the rate of 25% of the leviable...

    https://www.mra.mu/index.php/individuals/solidarity-levy

  • Monthly PAYE / CSG / NSF Return

    Monthly PAYE / CSG/ NSF Return Communique : CSG monthly Return - Payment of Wage Relativity Adjustment (18.09.24) Financial Support to Enterprises : Payment of Special Allowance 2024 (24.12.24)...

    https://www.mra.mu/index.php/eservices1/individual/monthly-paye-csg-nsf-return

  • Mandate & Vision

    Our Vision To be a world class Revenue Authority respected for its professionalism, efficiency, fairness, integrity and its contribution to our economic and social development. Our Mission To...

    https://www.mra.mu/index.php/about-us1/mandate-vision

  • Corporate Taxation

    Corporate Taxation Persons subject to Corporate Income Tax Tax Rates Partial Exemption Calculation of Chargeable Income / (loss) Losses Doubt on Interpretation Return / Amended Return Due dates for...

    https://www.mra.mu/index.php/taxes-duties/corporate-taxation

  • Societe & Succession

    Société & Succession Société (Partnership) A resident société is not liable to tax. Instead, every associate of the société is liable to tax on his share of income, whether distributed or not....

    https://www.mra.mu/index.php/taxes-duties/societe-succession

  • International Aspects of Taxation

    International aspects of Taxation Commitments taken by Mauritius to implement tax good governance principles Abolition of the Deemed Foreign Tax Credit (DFTC) regime Abolition of the Category 2...

    https://www.mra.mu/index.php/taxes-duties/international-taxation/international-aspect

  • Statement of Practice / Practice Note

    Statements of Practice Income Tax Title Date Issued Reference Remarks Trusts and Foundations 24-08-21 SP 24/21 Tax treatment arising from adoption of IFRS 15 - Revenue from contracts with customers...

    https://www.mra.mu/index.php/taxes-duties/statement-of-practice-practice-note

  • Company & Trust Return

    Company Return (IT Form 3 & IT Form 4) Electronic Filing of Annual Return of Income All companies including non-resident société and trust are required to submit an annual return of income, unless...

    https://www.mra.mu/index.php/eservices1/corporate/company-trust-return

  • Return of Employees

    Return of Employees (ROE) Income year ended 30 June 2025 All employers having at least one employee or who have paid emoluments during the above income year are required to submit a ROE...

    https://www.mra.mu/index.php/eservices1/individual/return-of-employees

  • Annual TDS Return

    Annual Tax Deduction at Source (TDS) Statement Income year ended 30 June 2025 Who should file Annual TDS Statement? Every Payer who, in respect of any month of the above income year: has submitted...

    https://www.mra.mu/index.php/eservices1/corporate/annual-tds-return

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