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...

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...

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...

List of VAT Registered persons not submitting return

for quarter ended 31 December 2022 List of VAT Registered persons not submitting return for taxable period December 2022 List of VAT Registered persons not submitting return for taxable period...

SME / Student / Rodrigues Corner

Corner Small and Medium Enterprises (SMEs) - Introduction Information Pack for Newly Registered Taxpayer Guides Guide on Tax Deduction at Source (TDS) Starting Business Guide Guide on Income Tax and...

Income Tax Guides

Income Tax Guide Practice Notes on Green Bonds (February 2026) FAQs : Advertising Structure Frequently Asked Questions (FAQs) : Social Contribution (CSG) Income Allowance Starting Business Guide...

Income Tax / VAT Rulings

Income Tax / VAT Rulings Revised Fee for Ruling In accordance with recent regulatory changes, the fees applicable to ruling applications under the Income Tax Act and VAT Act have been updated,...

Tax Deduction at Source (TDS)

Tax Deduction at Source (TDS) Circular - Annual TDS Return for the year ended 30 June 2016 Template of Annual TDS Return E-File Specifications for Annual TDS Return Specimen format of Statement of...

Tax Administration

Tax Calendar

2026. Electronic submission of Companies Return for accounting year ending in June 2025 with no tax liabilities or loss is declared. By Tuesday 20 th January Payment of Environment Protection Fee...

Tax Disputes Settlement Scheme (TDSS) 2025

Tax Disputes Settlement Scheme (TDSS) 2025 The Mauritius Revenue Authority (MRA) informs the public that Finance Act 2025 has introduced the Tax Disputes Settlement Scheme (TDSS) relating to cases...

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)

Recovery of Tax

Recovery of tax Where tax remains in arrear, the Director General may enforce payment of the tax by the following measures: Deduction from emoluments Attachment order Distress warrant Inscription...

Tax Clearance Certificate

Tax Clearance Certificate (Directive No 33 - Section 7(b) of the Public Procurement Act 2006) General Information In accordance with the above directive issued on 01 November 2016, Public Bodies...

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...

Foreign Income

business income, rental income, investment income and interest income. The foreign income is taxable in the hand of the resident. Residence Resident individual ,means a person who has his domicile...

Emoluments

Emoluments What are emoluments? Are all emoluments subject to tax? Queries as to whether an amount is emoluments? Specimen format of Statement of Emoluments What are emoluments? "Emoluments" means...

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...

Monthly Contribution

of household employees are required to use the password as allocated for submission of Income Tax returns. Employers who do not have a password may contact the MRA on 2076086 to obtain their...

Individual Taxation

New Employees Income Support Negative Income Tax (NIT) Special Allowance - Employees Fringe Benefits Solidarity Levy Reliefs, Deductions & Allowances Exempt Income Employment Penalty & Interest...