Assuming levy is required, the following results were found.

  • 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

    The implications of such payments with respect to the application of PAYE, CSG, NSF, Training Levy and CSG Income Allowance are as follows – PAYE PAYE shall be applicable for the month of December...

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

  • Training Levy - Charitable Institution

    Charitable Institution Election to pay training levy Following changes brought to The Human Resource Development Act through the FA 2022, a charitable institution may irrevocably elect to pay the...

    https://www.mra.mu/index.php/downloadable-forms/training-levy

  • VAT - Special Levy on Banks

    Liability to special levy on Banks Every bank shall be liable to pay to the Director-General a special levy on its leviable income derived in every accounting period at the rate of 5.5 per cent....

    https://www.mra.mu/index.php/eservices1/vat-eservices/vat-special-levy-on-banks

  • 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

  • NPF / NSF Contributions

    NPF / NSF Contributions and Training Levy Guide to Employers on Pension Contributions (NPF / NSF and Training Levy) Obligation to pay contributions Contribution Rates Wages or salaries on which...

    https://www.mra.mu/index.php/employers/npf-nsf-contributions

  • Stakeholders Notice

    - Helmets (01.07.15) Notice - Implementation of Budgetary Measures 2015-16 on Iron Bars and MID Levy (30.06.15) Notice - New CPC 40XDP, 40XRP, 47XDP and 47XRD (04.06.15) Notice - New CPCs : Excise...

    https://www.mra.mu/index.php/customs1/notice-to-stakeholders

  • VAT - eServices

    (FSC) Statement VAT on Digital or Electronic Services from Foreign Suppliers VAT - Special Levy on Banks Statement of Information for VAT exempt body or person Simplified VAT Registration VAT -...

    https://www.mra.mu/index.php/eservices1/vat-eservices

  • Tax Calendar

    with accounting year ending in July 2025. Remittance of Passenger Fee/ Passenger Solidarity Levy/ Tourist Fee for December 2025. Electronic submission of Joint PAYE & Social Contribution (CSG)/NSF...

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

  • Income Tax Guides

    at Source (TDS) Guide to Employers on Pension Contributions (NPF / CSG / NSF and Training Levy) Individual Individual Income Tax Returns : e-Filing Application for Tax Account Number (TAN) Retrieval...

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

  • Legislations

    ' The Human Resource Development Act 2003 insofar as it relates to the collection and recovery of levy - Added by [Act No. 4 of 2017] 'Courtesy: Website of the Supreme Court of Mauritius' The Income...

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

  • Small and Medium Enterprises (SMEs) - Introduction

    you have to register as an employer and submit the following: Monthly PAYE / CSG / NSF / Levy Returns ( If you have less than 10 employees , Mobile App developed by MRA can be downloaded from Google...

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

  • Employment

    years old) whether or not the employee receives Contributory Retirement Pension (CRP). Training Levy No Training Levy is payable in respect of an employee after he has attained final retirement age...

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

  • Customs Forms

    3 Request for examination of goods MRA/CUS/GEN/Form 7 Application form for CO2 levy or rebate MRA/CUS/ASS/SHV/Form 1 Acknowledgement Receipt for shipment of Goods MRA/CUS/SO/PO/Form 10 Application...

    https://www.mra.mu/index.php/downloadable-forms/customs-forms

  • Gambling Taxes

    Act.Some Operators licensed under the Act are subject to gambling tax and responsible gambling levy in respect of some of their activities. Table below summarises the taxes and duties to which a...

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

  • Submission of Return

    - Helmets (01.07.15) Notice - Implementation of Budgetary Measures 2015-16 on Iron Bars and MID Levy (30.06.15) Notice - New CPC 40XDP, 40XRP, 47XDP and 47XRD (04.06.15) Notice - New CPCs : Excise...

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

  • Newly Registered Taxpayer

    for Newly Registered Taxpayer Guide to Employers on Pension Contributions (NPF / NSF and Training Levy) Guide on Pay As You Earn (PAYE) Tax Basics for Newly incorporated Companies Starting Business...

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

  • Communique 2020

    Products (29.10.20) Notice toEmployers and Self-Employed Individuals on CSG / NSF / Training Levy (26.10.20) Extension for the Month of October 2020 (23.10.20) Government Wage Assistance Scheme...

    https://www.mra.mu/index.php/media1/communique-2020

  • Annual Contribution - Household

    to the National Pension Fund (NPF), National savings Fund (NSF), HRDC Training Levy and Recycling Fee. As from 01 September 2020, the Contribution Sociale Généralisée (CSG) replaces the National...

    https://www.mra.mu/index.php/eservices1/individual/annual-contribution-household

  • Downloadable Forms

    Pay As You Earn APS Form Housing Estate Registration VAT VAT Forms VAT Circulars Others Training Levy Personal Data Change Application for TAN Employer Registration Form Objection Form Large...

    https://www.mra.mu/index.php/downloadable-forms

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