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Annual Contribution - Household
Annual Contribution Return for Private Household (Domestic service) Employers Following amendments brought under the Business Facilitation Act 2017, the MRA has been entrusted with the function of...
https://www.mra.mu/index.php/eservices1/individual/annual-contribution-household -
Exempt Income
Exempt Income Income which are exempted from income tax are as follows : Dividends Paid by a company resident in Mauritius; or Paid by a co-operative society registered under the Co-operative...
https://www.mra.mu/index.php/individuals/exempt-income -
Communique 2023
Tax Returns : e-Filing Season 2023 (01.09.23) Housing Loan Relief Scheme (22.08.23) Return of Employees (ROE) & Annual Tax Deduction at Source (TDS) Return (07.08.23) Tax Arrears Settlement Scheme...
https://www.mra.mu/index.php/media1/communique-2023 -
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
FAQs for PAYE Employer What is PAYE? What are emoluments? Who is an employer? How and when to register as an employer? What happens if an employer fails to register? Who is an employee? Are all...
https://www.mra.mu/index.php/12-media-centre/96-paye-employer -
Contribution Sociale Généralisée (CSG)
Contribution Sociale Généralisée (CSG) What is it all about? The Contributions How to file? Deadline Letter to Employers Contribution Sociale Généralisée (CSG) : Self-Employed (16.08.21) What is it...
https://www.mra.mu/index.php/business/csg -
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 Letter to Employers...
https://www.mra.mu/index.php/employers/paye -
CSG Income Allowance
Social Contribution (CSG) Income Allowance : July 2024 to June 2025 The monthly Social Contribution (CSG) Income Allowance (the “Allowance”) payable to eligible employees and self-employed...
https://www.mra.mu/index.php/eservices1/financial-assistance/social-contribution-csg-income-allowance -
Payment of Wage Relativity Adjustment
Financial Support to Employers: Payment of Wage Relativity Adjustment Click here to apply for financial support for payment of Wage Relativity Adjustment Following the decision of the Government of...
https://www.mra.mu/index.php/eservices1/financial-assistance/financial-support-to-employers-payment-of-wage-relativity-adjustment -
Statement for Special Allowance - Employers
Statement by employers regarding Special Allowance for their respective eligible employees Click here to file your statement for Special Allowance The National minimum wage payable to a full time...
https://www.mra.mu/index.php/eservices1/corporate/statement-for-special-allowance-employers -
Individual - eServices
(EDF) Employer: Employee Declaration Form (EDF) Portable Retirement Gratuity Fund (PRGF) Return of Employees Household Employees Statement Annual Contribution - Household Renewal of Licences for...
https://www.mra.mu/index.php/eservices1/individual -
FA to Employers : Payment of Salary Compensation 2025
Financial Assistance to Employers: Payment of Salary Compensation 2025 Application for financial assistance for payment of Salary Compensation Click here to apply for financial assistance for...
https://www.mra.mu/index.php/eservices1/financial-assistance/fa-to-employers-payment-of-salary-compensation-2025 -
Special Allowance 2024
Special Allowance 2024 Click here to apply for Special Allowance 2024 Click here to submit Special Allowance 2024 Return Communique Financial Support to Employers : Payment of Special Allowance...
https://www.mra.mu/index.php/eservices1/financial-assistance/special-allowance-2024 -
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 -
Tax Calendar
07th August National Lottery and Loterie Vert. By Friday 16th August Submission of Return of Employees (ROE) to MRA for income year ended 30 June 2024. Statement of Emoluments to employees. Annual...
https://www.mra.mu/index.php/important-dates -
Corporate - eServices
Statement Recycling Fee Monthly TDS Return Annual TDS Return Annual TDS Interest Return Return of Employees Return of Dividends Société Statement of Financial Transactions Statement of Financial...
https://www.mra.mu/index.php/eservices1/corporate