- Mauritius Revenue Authority

Assuming tax is required, the following results were found.

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
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 during the period 07 June 2024 to 30 June 2025...

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

– Company and Trust (IT Form 3 & IT Form 3F) A return is considered to be an amended one when a taxpayer is submitting his return after having submitted a return for the same Year of Assessment. The...

https://www.mra.mu/index.php/eservices1/corporate/amendment-of-return
FAQs Travellers

a temporary period? Can I bring prescription medicine when I come on holiday? Can I claim back taxes I have paid overseas? Can I get refund of duty and VAT on purchases which I take overseas with...

https://www.mra.mu/index.php/13-customs/159-faqs-travellers
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
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
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
e-Filing Service Centre

Revenue Authority (MRA) has made available facilities for approved service centres to file tax returns electronically on behalf of taxpayers. Statement of Procedure (link-annex1) Application Form...

https://www.mra.mu/index.php/10-taxes/16-e-filing-service-centre
FAQs - Large Taxpayer

FAQs - Large Taxpayer Who is a large taxpayer? Is a taxpayer required to inform the MRA when its gross annual income has exceeded the threshold of Rs 100 million? Does an entity cease to be a large...

https://www.mra.mu/index.php/faqs/large-taxpayer
Employee Declaration Form (EDF)

or the child under the National Pensions Act or the Social Contribution and Benefits Act 2021. A tax rate of 0 per cent will be applicable on the first Rs 500,00 of chargeable income. “ Dependent ”...

https://www.mra.mu/index.php/employers/edf
Private Importers

yourself at MRA, Customs. For registration purposes,you will need to provide Customs with: Tax Account Number (TAN) Certificate of Incorporation, in case of a company Business Registration Number...

https://www.mra.mu/index.php/customs1/import/private-importers
Contribution Sociale Généralisée (CSG)

of a company; a non-citizen employee who is not a resident under section 73(1)(a) of the Income Tax Act; such other person, or category of person, as may be prescribed “ Public Sector employee ”...

https://www.mra.mu/index.php/business/csg
Communique 2022

on the links to view the documents: Communiqué Filing of Returns & Statements & Payment of Income Tax and VAT (24.12.22) Tax Arrears Settlement Scheme (14.12.22) e-Invoicing System (14.12.22)...

https://www.mra.mu/index.php/media1/communique-2022
Payment of Wage Relativity Adjustment

in respect of all its employees and pay the amount declared on the return by the due date; Income Tax return for the year of assessment 2022-2023 should be submitted where the enterprise is an SME...

https://www.mra.mu/index.php/eservices1/financial-assistance/financial-support-to-employers-payment-of-wage-relativity-adjustment
Peer Review

Phase 1 and 2 peer review by the Global Forum on Transparency and Exchange of Information for Tax purposes. The report of the review was published in January 2011. Click here to view document . All...

https://www.mra.mu/index.php/taxes-duties/mauritius-peer-review
VAT Repayment

is entitled to make a claim for VAT repayment where his VAT return shows an excess of input tax over output tax and he has acquired capital goods; or he has made zero-rated supplies What conditions...

https://www.mra.mu/index.php/vat/vat-repayment
Employment

of the occurrence of the change, notify the Director-General in writing of the change. Withhold tax as required from emoluments. Submit PAYE return and remit the amount withheld to the MRA by the...

https://www.mra.mu/index.php/employers/employment
Commercial Importers

available, determine the value of those goods and the importer shall pay duty, excise duty and taxes, if any, on the value so determined. Exchange Rates The Customs value is required in Mauritian...

https://www.mra.mu/index.php/customs1/import/commercial-importers

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