Assuming tax is required, the following results were found.

  • DG's Profile

    Rohit Ramnawaz Director-General, Mauritius Revenue Authority Mr. Rohit Ramnawaz is a seasoned financial expert with over 35 years of experience in the fields of banking, taxation, finance and international business. He assumed office as Director-General of the Mauritius Revenue Authority (MRA) in July 2025, bringing with him a wealth of leadership experience and a strategic vision for modernizing tax administration in Mauritius. Mr. Ramnawaz is a Fellow of the Association of Chartered...

    https://www.mra.mu/index.php/dgs-profile

  • Double Taxation Avoidance Agreements

    Double Taxation Avoidance Agreements So far Mauritius has concluded 46 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are: Australia (Partial) Barbados DTAA Amendment/s through Protocol Synthesised text Belgium DTAA Synthesised text Botswana DTAA Amendment/s through protocol Cabo Verde Republic of Congo Croatia DTAA Synthesised text Cyprus DTAA Amendment/s through Protocol Synthesised text Egypt DTAA Synthesised text Estonia Eswatini...

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

  • Statement of Purchases

    Statement for Purchases of Goods and Services Statement for Purchases of Goods and Services relates to 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 respect of which payment in whole or in part has been effected during that income year. The file containing the required information can be uploaded on the e-filing facilities of the MRA or...

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

  • PAYE Employer

    What if there is a change in the deductions of an employee? How to calculate the amount of PAYE to be withheld? How to calculate PAYE on Bonus? How to 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 any excess tax deducted in a previous pay period? How to remit tax withheld? When to remit tax withheld? What happens if an employer fails to remit tax...

    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 fringe benefits? A ' fringe benefit ' is any advantage in money’s worth provided to an employee in respect of or in relation to his employment. Are fringe benefits taxable? Any fringe benefit an employer provides to his employee is taxable and must be included in the employee’s pay. However a payment...

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

  • Allowances - Household & Personal Effects

    bedding, linen, cutlery, crockery, silver and plated ware, sewing machine, radio set, television set, musical instrument, refrigerator, cooking 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 persons eligible to this exemption. Who is eligible to this exemption? Three categories of persons are eligible to this exemption as follows: Any passenger who on...

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

  • Corporate - eServices

    Products Monthly PAYE / CSG / NSF Return Monthly PAYE / NPF / NSF Return Employee Declaration Form (EDF) - Employer Portable Retirement Gratuity 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 Return Annual TDS Statement Annual TDS Interest Statement Return of Employees Return of Dividends Statement of Financial Transactions Statement of Financial...

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

  • Monthly / Annual CSG return for Self-Employed Individual

    who is a professional such as an accountant, an architect, an attorney, a solicitor, a barrister, an engineer, a land surveyor, a legal consultant, a medical service provider, a project manager, a property valuer, a quantity surveyor, a tax adviser or any other individual carrying out similar type of activity or a person in business or carrying on a trade or activities such as mason, cabinet maker, plumber, hairdresser, artist or other similar activities but does not include an individual who...

    https://www.mra.mu/index.php/eservices1/individual/csg-return-self-employed-individuals

  • Maternity Allowance

    so as to benefit from the Allowance as from July 2025. Eligibility for Maternity Allowance An ‘ eligible woman ’ is a woman who is pregnant and who is - a citizen of Mauritius; resident in Mauritius inaccordance with Section 73(1)(a) of the Income Tax Act; and is registered on the Social Register of Mauritius and has reached the third trimester of her pregnancy; or is not registered on the Social Register of Mauritius and has reached the third trimester of her pregnancy after 7 June 2024 or...

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

  • Amendment of Return

    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 amended return should be submitted electronically only through MRA e-Services. The table below lists the years of assessment for which an amended return can be filed: Tax type Year of Assessment Self declaration by a taxpayer e-filing Service Centre Company & Trust Return...

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

  • FAQs Travellers

    for me? Are there Customs charges to pay if I import a dog or cat? Can I bring my hunting rifle when I come on holiday? Can I bring my vehicle for 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 me? Can I import human ashes? Can I take my grandchildren on holiday with me? Can I take or send foodstuffs to other countries? How much alcohol can I...

    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 Reporting Standard (CRS) Registration Reporting Guidelines Country by Country Reporting (CbCR) Registration Reporting Guidelines Multilateral Instrument (MLI) Overview Impact on Tax Treaties Opinions of COP to the MLI Mutual Agreement Procedure (MAP) Guidance Notes

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

  • Small and Medium Enterprises (SMEs) - Introduction

    Small and Medium Enterprises (SMEs) - Introduction Small and Medium Enterprises 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 on 18 January 2018 which repealed and replaced the SMEDA Act. Section 2 of the SME Act defines the following types of enterprises (as amended by The Finance Act 2022): Enterprise Annual Turnover (Rs) Microenterprise Not...

    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 interactive session with the taxpayer will be done through WhatsApp video call. You are kindly requested read the instructions below and agree with the terms and conditions while using this service. Click here to take an appointment with an MRA officer e-Assistance The e-Assistance facility will be...

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

  • Pregnancy Care Allowance

    here to submit an application for for the one-off Pregnancy Care Allowance Eligibility To benefit from the allowance, an eligible woman should be: 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 Social Register of Mauritius; or has completed the 6 th medical checkup during the period 7 June 2024 to 30 June 2027 and is not registered on the...

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

  • e-Filing Service Centre

    e-Filing Service Centre The Mauritius 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 Approved eFiling Service Centres

    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 taxpayer when its annual turnover falls below Rs 100 m? How shall a large taxpayer submit its return? May a large taxpayer file for the same period both manual and electronic returns? Where should a large taxpayer apply for a Tax ruling? What shall a large taxpayer do if it wishes to be registered...

    https://www.mra.mu/index.php/faqs/large-taxpayer

  • Employee Declaration Form (EDF)

    a bedridden next of kin or a child, the net income and exempt income of that dependent shall exclude the benefits derived by the bedridden next of kin 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 ” means either a spouse, a bedridden next of kin under his care, a child under the age of 18 or a child over the age of 18 and who is pursuing...

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

  • Private Importers

    health, or veterinary services or permits for firearms from the Police Department). If you are a first time importer, you will be required to register 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 (BRN) Copy of invoice and bill of lading or airway bill Copy of Identity Card of importer or representative / passport - in case of foreigners At times...

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

  • Contribution Sociale Généralisée (CSG)

    or under a joint public-private initiative with a view to facilitating the placement of jobseekers in gainful employment; a non-executive director 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 ” means – a public officer or other employee of a Ministry or Government department; or an employee of a local authority, the Rodrigues Regional Assembly or a...

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

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