Assuming tax is required, the following results were found.

  • Tourist Fee

    Visa Holders of a valid Residence Permit Method ofRegistration Every manager of a tourist accommodation is required to register the tourist accommodation with MRA. To access the facility, managers of tourist accommodation are required to use the Tax Account Number of the tourist accommodation as the Username and use the same password for the filing of Corporate or Income Tax returns. Submission of monthly return Upon registration, managers are required to submit a monthly return electronically...

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

  • 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. However a société other than a resident société holding a Global Business license under the Financial Services Act, is liable to pay tax under CSR which is based on the chargeable income of the preceding income year. Note that the net income of a Société shall be deemed to be its chargeable income. A...

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

  • Succession

    Assessment 2025-2026 Year of Assessment 2024-2025 Year of Assessment 2023-2024 Year of Assessment 2022-2023 Year of Assessment 2021-2022 E-Filing of Succession Return (IT Form 9) Click Here for e-Filing General Information for Electronic Filing of Tax Return of Succession Taxpayers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return. Kindly note that it is the taxpayer’s responsibility to file a true and correct return....

    https://www.mra.mu/index.php/eservices1/succession

  • 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 submission of APS Statement and payment of tax? How to calculate the chargeable income of an APS Quarter? How is tax calculated for an APS Quarter? Should a company having paid tax under APS file its Annual Return? Is there any penalty for late payment of tax under APS? What is Advance Payment System...

    https://www.mra.mu/index.php/faqs/aps

  • New Employer

    to remit the social contributions, NSF contributions / PAYE contributions. To file the social contributions, NSF contributions / PAYE return, it will have to use its ERN as user ID and the password issued to it by MRA for filing of contributions / tax returns. An individual who employs workers in domestic service will be issued an ERN on submission of a social contributions / NSF contributions return. He will have to use his ERN as user ID and the password issued to it by MRA for filing...

    https://www.mra.mu/index.php/employers/new-employer

  • Allowances - Personal Effects

    allowance. Alcohol and Tobacco Passengers must be 18 years or above to be eligible for alcohol and tobacco allowances. A passenger is allowed to import tobacco, spirit, wine, ale or beer in the following quantities free of duty, excise duty and taxes and may choose ONLY ONE from the following options: A. The allowance as per the table below shall enter into force as from 01 September 2025 . Option Tobacco (including cigars and cigarettes) not exceeding Spirits not exceeding Wine, ale or beer...

    https://www.mra.mu/index.php/customs1/travellers/allowances

  • MRA Videos

    List of Videos MRA Playlist e-Filing Season 2025 MBC Programme - 29.09.25 Individual Income Tax Returns - Lucky Draw - 24.09.25 e-Filing season 2025 Explik Ou Ka - Income Support, Subsides, EDF et déclarations d’impôt: Réponses à vos questions - 29.08.25 Interviews on Capacity building on tax transparency: Automatic Exchange of Information (AEOI) - 27.08.25 Launching Ceremony of Regional Tax Administration Diagnostic Assessment Tool (TADAT) Workshop - 08.09.25 MRA Tax Club Elocution Contests...

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

  • Communique 2016

    You (18.10.16) Press Release: Seizure of 300g of Heroin (08.10.16) Sale of Abandoned / Unclaimed Goods by Public Tender (07.10.16) e-Auction by Public Tender (07.10.16) Press Release: Director-General MRA, elected Vice-Chairman of the African Tax Administration Forum (ATAF) (07.10.16) Extended Delay: Individual Income Tax Return 2016 - 2017 (06.10.16) MRA Hosts Training of Trainers Workshop (30.09.16) E-Filing 2016-2017 : Closing Hours (26.09.16) E-Filing 2016-2017 : MRA Hotline Services...

    https://www.mra.mu/index.php/12-media-centre/249-communique-2016

  • APS Online

    Advance Payment System (APS) Online Click Here for e-Filing of APS Statement Click here to log into Company Portal Click here for e-Payment General Information for Electronic Filing of APS statement and Payment of Tax : Ensure that you have all the required information including your login and password before you begin. You may opt to calculate your chargeable income for an APS quarter based on either Method A or Method B . Method A The chargeable income is deemed to be 25% of the chargeable...

    https://www.mra.mu/index.php/eservices1/corporate/aps-online

  • Communique 2024

    Release for the year 2024 Communiqué Press Release Click on the links to view the documents: Communiqué Financial Support to Enterprises : Payment of Special Allowance 2024 (24.12.24) Deadline for Filing of Returns & Statements & Payment of Income Tax and VAT (17.12.24) Deadline for Renewal of Licences for Sale of Beer, Rum, Liquor & Alcoholic Products for the year 2025 (17.12.24) Deadline for Advertising Structure Fee for the year 2025 (17.12.24) Invitation for Bids : Procurement of Cleaning...

    https://www.mra.mu/index.php/media1/communique-2024

  • Simplified VAT Registration

    Application for Simplified VAT Registration Click Here to Register Click Here to Register on Portal Communique Guide on Simplified VAT Registration Notes Compulsory VAT Registration Finance Act 2025 has brought amendments to the Value Added Tax Act where – Value Added Tax (VAT) registration threshold reduced from Rs 6 million to Rs 3 million; Every person whose turnover of taxable supplies exceeds or is likely to exceed Rs 3 million is required to apply to the Director -General for compulsory...

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

  • International Aspects of Taxation

    International aspects of Taxation Commitments taken by Mauritius to implement tax good governance principles Abolition of the Deemed Foreign Tax Credit (DFTC) regime Abolition of the Category 2 Global Business licence Introduction of the Partial exemption system Notice on obligation to furnish information for exchange purpose Commitments taken by Mauritius to implement tax good governance principles Criterion 1. Transparency Commitment to implement the automatic exchange of information,...

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

  • e-Objection

    to Friday (09.00 hrs to 15.30 hrs). A copy of the Notice of Objection should be produced while effecting payment. Cheques should be drawn to the order of the Director-General MRA crossed 'MRAA/c' or 'Account Payee Only' may be sent by post. The Tax Account Number (TAN), the name of the Entity and the Assessment No. should be written on the verso of the cheque. Support Services For further information, you may call at the Customer Service Desks, Ground Floor, MRA Headquarters, Ehram Court,...

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

  • 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 happens if I receive payment of an arrears of salary? How does my employer know the deductions to which I am entitled? What happens if I do not furnish an EDF? What should I do if there is a change in my deductions during the year? What if I am employed for the first time? What if I take up a new...

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

  • 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 What is PAYE? Pay As You Earn (PAYE) is a system whereby employers are required to withhold tax from the emoluments of employees chargeable to tax at the time the emoluments are received by or made available to the employees. The tax withheld is then remitted to the Mauritius Revenue Authority...

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

  • Refund of VAT on purchases made

    Refund of Duty and VAT or collection of goods on purchases made in “VAT free supply shops and Deferred Duty and Tax Scheme shops” Prior to departure: A visitor may claim refund of duty and taxes at the Mauritius Chamber of Commerce and Industry (MCCI) counter on goods purchased on payment of duty and taxes upon presentation to Customs of his goods, DF5 Voucher / VAT paid invoice / passport and travel ticket. A visitor or a departing citizen of Mauritius may collect his goods purchased free of...

    https://www.mra.mu/index.php/13-customs/154-refund-of-vat-on-purchases-made

  • Individual - eServices

    Individual Income Tax e-Filing : Season 2025 Click here to log into Individual Portal File and Pay Retrieve your TAN Retrieve your Password Individual Registration and Submission of CSG / Social Contribution return for Self-Employed Monthly PAYE / CSG / NSF Return VAT - Application for Refund of VAT on Residential Building / Apartment or House PLACH Direct Debit Mandate Form Tax Calculator CPS Negative Income Tax Employee: Employee Declaration Form (EDF) Employer: Employee Declaration Form...

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

  • VAT - Special Levy on Banks

    as the Director-General may approve. No levy shall be paid for an accounting period where a bank incurred a loss in the accounting period. Deadline for E-Filing of special levy on banks The due date for submission of the return and payment of tax is 5 months from the end of the accounting period. E-Filing of VAT special levy on banks Form Click here to read notes to VSLB Click here for e-Filing Late payment of special levy Where a bank fails to pay the special levy on or before the last day on...

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

  • GSOG

    Registration An eligible trader is required to register, providing details of licences held and bank account in which the subsidy will be credited. An eligible traderwill use his Username and Password to login. The username can be either the Tax Acount Number (TAN) or Business Registration Number (BRN) or National Identity Card (NIC) Number. Registration for Government Subsidy on Essential Goods (GSOG) to Eligible Traders An eligible trader must ensure that he has his username, his bank...

    https://www.mra.mu/index.php/eservices1/financial-assistance/gsog

  • CSG School Allowance

    pour en bénéficier ? Click here to submit an application for the School Allowance Eligible Child To benefit from the allowance, the child should be: a citizen of Mauritius; a resident in Mauritius in accordance with section 73(1)(a) of the Income Tax Act; and have reached the age of 3 years and have not reached the age of 10 years as at 1 July 2024. Eligible Parent Eligible parents refer to: the mother; the father; or the person to whom a Court of competent jurisdiction has entrusted the...

    https://www.mra.mu/index.php/eservices1/financial-assistance/csg-school-allowance

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