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Société
Return of Société e-Filing of Société Return (IT Form 6) Click Here for e-Filing e-Filing Service Centre e-Filing Service Centres – Click here to file Société return on behalf of a taxpayer Year of...
https://www.mra.mu/index.php/eservices1/corporate/societe -
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 -
Monthly TDS Return
Monthly TDS Return TDS month starting from July 2016 This facility is available to payers who have been granted access and have been allocated a password by MRA. Other payers should use the...
https://www.mra.mu/index.php/eservices1/corporate/monthly-tds-return -
eServices
The MRA e-Services overview is an easy-to-use web portal which provides a single point of entry for simple and convenient filing of tax returns. File and Pay Individual Corporate Société Tourist...
https://www.mra.mu/index.php/e-services -
Statement of Virtual Assets Transactions
Statement of Virtual Assets Transactions (SVT) Income Year Ended 30 June 2025 Subject to Section 123D(3A) of the Income Tax Act, every Virtual Asset Service Provider (VASP) and Issuer of Initial...
https://www.mra.mu/index.php/2-uncategorised/338-statement-of-virtual-assets-transactions -
Fair Share Contribution
Fair Share Contribution Liability to Fair Share Contribution Every individual whose Fair Share Contribution Income Threshold exceeds 12 million rupees in an income year shall, in addition to his...
https://www.mra.mu/index.php/20-employers/341-fair-share-contribution -
Statement of Financial Transactions - Credit and Prepaid Card Accounts (SFC)
Statement of Financial Transactions - Credit and Prepaid Card Accounts (SFC) Income Year Ended 30 June 2025 Subject to Section 123D(1)(aa) of the Income Tax Act , every bank or non-bank deposit...
https://www.mra.mu/index.php/eservices1/corporate/statement-of-financial-transactions-credit-and-prepaid-card-accounts-sfc -
Prime à L’Emploi Scheme 2024 - 2025
are eligible for the scheme: An employer established in Mauritius and includes a company, a societe, an association, a trust, a foundation, a co-operative, a charitable institution approved by the...
https://www.mra.mu/index.php/eservices1/financial-assistance/prime-a-l-emploi-scheme-2024-2025 -
Prime a L'emploi - July 2023 to June 2024
are eligible for the scheme: An employer established in Mauritius and includes a company, a societe, an association, a trust, a foundation, a co-operative, a charitable institution approved by the...
https://www.mra.mu/index.php/eservices1/financial-assistance/prime-a-l-emploi-july-2023-to-june-2024 -
Statement of Donation
Statement of Donation Every approved charitable institution is required to submit a statement of all donations received during the income year ending 30 June 2025 on or before Friday 15 August 2025...
https://www.mra.mu/index.php/eservices1/corporate/statement-of-donation -
Small and Medium Enterprises (SMEs) - Introduction
for SMEs Penalty for late submission of return An individual, a company, a trust or a resident societe who is a small and medium enterprise having an annual turnover not exceeding 100 million rupees...
https://www.mra.mu/index.php/28-sme-corner/252-small-and-medium-enterprises-smes-introduction -
Archived Incentive Schemes
Incentive Schemes 2025 Tax Arrears Settlement Scheme (TASS) 2025 Communique (14.08.25) Tax Arrears Settlement Scheme (TASS) Leaflet Incentive Schemes 2023 Tax Arrears Settlement Scheme (TASS) 2023...
https://www.mra.mu/index.php/media1/publications/incentive-schemes -
Solidarity Levy
a person has to declare as part of his leviable income his share of dividend concerning to a societe in which he is an associate. However leviable income does not include any lump sum by way of...
https://www.mra.mu/index.php/individuals/solidarity-levy -
Statement of Financial Transactions
Statement of Financial Transactions (SFT) Income year ended 30 June 2025 Subject to section 123D(1) of the Income Tax Act, every bank or non-bank deposit taking institution under the Banking Act...
https://www.mra.mu/index.php/eservices1/corporate/statement-for-financial-transactions -
Tax Calendar
JULY 2025 By Tuesday 15th July Electronic submission of Companies Return for accounting year ending in December 2025 with no tax liabilities or loss is declared. Payment of Advertising Structure...
https://www.mra.mu/index.php/important-dates -
Taxes & Duties
Overview of Taxes Individual Taxation Corporate Taxation Payroll Taxes Statement of Practice / Practice Note International Taxation Société & Sucession Gambling Taxes Recovery of Tax Letter of No...
https://www.mra.mu/index.php/taxes-duties -
Company & Others
Company & Others Notes to Société Succession Company & Trust Company Trust and Unit Trust Trust Unit Trust Scheme Société Banks Notes to Société (IT Form 6) 2025 / 2026 2024 / 2025 2023 / 2024 2022...
https://www.mra.mu/index.php/business/corporate-returns -
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 -
Advance Payment System (APS)
FAQs : Advance Payment System (APS) What is Advance Payment System (APS)? Who is liable to APS? What is the obligation to file APS Statement? What is an APS Quarter? What is the due date for the...
https://www.mra.mu/index.php/faqs/aps -
FAQs - Tax Deduction at Source (TDS)
who are not subject to Tax Deduction at Source are: A non resident individual; A non-resident societe; A societe holding a Global Business licence; A societe exempt from the payment of Income Tax....
https://www.mra.mu/index.php/faqs/tds
Assuming societe is required, the following results were found.
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