Assuming tax is required, the following results were found.

  • Fair Share Contribution (FSC) Statement

    Revenue Authority (MRA) informs companies, that following changes brought to the Value Added Tax Act, companies having supplies exceeding MUR 24 million or that are required to be registered under...

    https://www.mra.mu/index.php/eservices1/corporate/fair-share-contribution-fsc

  • 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

  • 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...

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

  • PAYE Employee

    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...

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

  • 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 Guide on PAYE What is...

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

  • Refund of VAT on purchases made

    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...

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

  • Corporate - eServices

    Fund (PRGF) Declaration of Company not in operation Statement for Special Allowance - Employers Tax Clearance Certificate Amendment of Return Goods & Services Statement Recycling Fee Monthly TDS...

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

  • Small and Medium Enterprises (SMEs) - Introduction

    Act (SME Act) Compliance with revenue laws Keeping of records Obligations under revenue laws Tax Incentives and Exemptions Small and Medium Enterprises Act (SME Act) The SME Act came into operation...

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

  • e-Assistance

    e-Assistance: Income Tax / CSG returns MRA e-Assistance is an electronic service for taxpayers to reserve a time slot on a particular day for assistance to file Income Tax / CSG returns. The...

    https://www.mra.mu/index.php/eservices1/e-assistance-income-tax-csg-returns

  • Pregnancy Care Allowance

    a citizen of Mauritius; a resident in Mauritius in accordance with section 73(1)(a) of the Income Tax Act; and has completed the 6 th medical checkup on or after 7 June 2024 and is registered on the...

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

  • 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...

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

  • Statement of Purchases

    a statement required to be submitted by companies under section 123(1)(a) or 123B of the Income Tax Act. It consists of a list of purchase invoices received by a company during an income year and in...

    https://www.mra.mu/index.php/eservices1/corporate/goods-and-services-statement

  • PAYE Employer

    calculate PAYE on arrears of salary? What if an employer does not withhold the correct amount of tax? What if an employee insists for no tax to be withheld from his salary? Can an employer refund...

    https://www.mra.mu/index.php/12-media-centre/96-paye-employer

  • Fringe Benefits

    Fringe Benefits What are fringe benefits? Are fringe benefits taxable? Types and valuation of fringe benefits subject to PAYE? Value of fringe benefits effective as from 1st January 2014 What are...

    https://www.mra.mu/index.php/employers/fringe-benefits

  • Allowances - Household & Personal Effects

    stove, heater, perambulator and similar articles for domestic use. What is the rate of duty and taxes payable? Household and personal effects are not liable to any duty or tax when cleared by...

    https://www.mra.mu/index.php/13-customs/156-allowances-household-personal-effects

  • International Taxation

    General Information International Aspect Double Taxation Avoidance Agreements EOIR Mauritius Peer Review Foreign Accounts Tax Compliance Act (FATCA) Registration Reporting Guidelines Common...

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

  • Application for Refund of VAT - Residential

    Value Added Tax - Application for Refund of VAT on Residential Building / Apartment or House Any person who satisfies the conditions set below may make an application for a refund of VAT on the...

    https://www.mra.mu/index.php/eservices1/vat-eservices/application-for-refund-of-vat-residential

  • Prime à L’Emploi Scheme 2024 - 2025

    the Director-General may recover the excess amount or allowance, in the same manner as income tax is recoverable under Part IVC of the Mauritius Revenue Authority Act. Where the Director-General...

    https://www.mra.mu/index.php/eservices1/financial-assistance/prime-a-l-emploi-scheme-2024-2025

  • Voluntary Disclosure Settlement Scheme (VDSS) 2025

    2026 . Communique Guide on Voluntary Disclosure Settlement Scheme (VDSS) Click here to log into Taxpayer Portal Duration of the scheme Application to join the scheme and pay the tax disclosed shall...

    https://www.mra.mu/index.php/eservices1/voluntary-disclosure-settlement-scheme-vdss-2025

  • Double Taxation Avoidance Agreements

    Double Taxation Avoidance Agreements So far Mauritius has concluded 45 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are: Australia (Partial)...

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

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