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

  • Contribution Sociale Généralisée (CSG)

    Contribution Sociale Généralisée (CSG) What is it all about? The Contributions How to file? Deadline Circular Letter to Employers Contribution Sociale Généralisée (CSG) : Self-Employed (16.08.21)...

    https://www.mra.mu/index.php/business/csg

  • Fiscal Investigations

    Fiscal Investigations One of the functions of the Mauritius Revenue Authority is to combat fraud and other forms of tax evasion. To achieve this objective, the Fiscal Investigations Department...

    https://www.mra.mu/index.php/about-us1/fiscal-investigations

  • Gambling Taxes

    Gambling Taxes The term gambling taxes encompass gaming taxes, betting taxes and betting duties which are imposed under Sections 60 (1) (d) and114 of the Gambling Regulatory Authority (GRA)...

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

  • CPS Online

    CPS Online Notes to CPS Click Here for e-Filing of CPS Statement General Information for Electronic Filing of CPS statement and Payment of Tax : Ensure that you have all the required information...

    https://www.mra.mu/index.php/eservices1/individual/cps

  • Fair Share Contribution (FSC) Statement

    Fair Share Contribution (FSC) Click here for e-Filing of FSC Statement : Companies other Banks Click here for e-Filing of FSC Statement : Banks Click here for e-Payment Communique (31.10.25) Notes...

    https://www.mra.mu/index.php/eservices1/corporate/fair-share-contribution-fsc

  • Tourist Fee

    Registration of Tourist Accommodation and Payment of Tourist Fee Application for Registration of Tourist Accommodation Click Here to Register Click Here to Register on Portal Click Here to File...

    https://www.mra.mu/index.php/eservices1/tourist-fee

  • Communique 2025

    Communiqué / Press Release for the year 2025 Communiqué Press Release Click on the links to view the documents: Communiqué Due date for the payment of Advertising Structure Fee for the year of 2026...

    https://www.mra.mu/index.php/media1/communique-2025

  • Companies not submitting returns

    Companies not submitting returns List of Companies not submitting return of income for the Year of Assessment 2024/2025 as at 30.01.2026 List of Companies having accounting period ending March...

    https://www.mra.mu/index.php/business/companies-not-submitting-returns

  • e-Objection

    Electronic Filing of Objection MRA is providing a facility to submit a Notice of Objection electronically. You may also refer to Guidelines for Objection . General Information for Electronic Filing...

    https://www.mra.mu/index.php/eservices1/e-objection

  • Small and Medium Enterprises (SMEs) - Introduction

    Small and Medium Enterprises (SMEs) - Introduction Small and Medium Enterprises Act (SME Act) Compliance with revenue laws Keeping of records Obligations under revenue laws Tax Incentives and...

    https://www.mra.mu/index.php/28-sme-corner/252-small-and-medium-enterprises-smes-introduction

  • Legislations

    Revenue Laws and Regulations Finance Acts Disclaimer Revenue Laws and Regulations Revenue Laws (In alphabetical order) Regulations Advertisements Regulation Act 1930 insofar as it relates to...

    https://www.mra.mu/index.php/legislations1

  • PAYE Employee

    FAQs for PAYE Employee What is PAYE? Who is an employee? Are all employees subject to PAYE? What are emoluments? What are fringe benefits? Are all emoluments taxable? How does PAYE operate? What...

    https://www.mra.mu/index.php/12-media-centre/95-paye-employee

  • PAYE Employer

    of income tax can only be made by the MRA on submission by the employee of his return of income at the end of the income year. In no circumstances can an employer refund part or whole of the amount...

    https://www.mra.mu/index.php/12-media-centre/96-paye-employer

  • Financial Assistance to Employers: Payment of National Minimum Wage and Salary Compensation 2024

    Financial Assistance to Employers: Payment of National Minimum Wage and Salary Compensation 2024 Application for financial assistance for payment of Salary Compensation The public is hereby...

    https://www.mra.mu/index.php/eservices1/financial-assistance/financial-assistance-to-employers-payment-of-national-minimum-wage-and-salary-compensation-2024

  • SME / Student / Rodrigues Corner

    SME / Student / Rodrigues Corner SME Corner Student Corner Rodrigues Corner SME Corner Small and Medium Enterprises (SMEs) - Introduction Information Pack for Newly Registered Taxpayer Guides Guide...

    https://www.mra.mu/index.php/sme-student-rodrigues-corner

  • Tax Calendar

    JANUARY 2026 By Wednesday 14 th January Payment of Rum and Liquor Licence for the year 2026. By Thursday 15 th January Payment of advertising structure fee for the first quarter of year 2026....

    https://www.mra.mu/index.php/important-dates

  • MRA Videos

    List of Videos MRA Playlist Deadline for payment under TDSS | TASS | VDSS (13.03.26) Le rôle et le fonctionnement des services des douanes de la MRA (05.03.26) CHARCHA: A Bhojpuri programme on the...

    https://www.mra.mu/index.php/media1/videos

  • Double Taxation Avoidance Agreements

    Double Taxation Avoidance Agreements So far Mauritius has concluded 45 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are: Australia (Partial)...

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

  • Voluntary Disclosure Settlement Scheme (VDSS) 2025

    Voluntary Disclosure Settlement Scheme (VDSS) 2025 The Mauritius Revenue Authority (MRA) informs the public that a Voluntary Disclosure Settlement Scheme has been introduced through the enactment...

    https://www.mra.mu/index.php/eservices1/voluntary-disclosure-settlement-scheme-vdss-2025

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