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CSG Income Allowance
means an employee - who is a resident in Mauritius accordance with Section 73(1)(a) of the Income Tax Act; and who is in full-time employment; who has been included in the return submitted by his...
https://www.mra.mu/index.php/eservices1/financial-assistance/social-contribution-csg-income-allowance -
TASS 2025
Tax Arrears Settlement Scheme (TASS) 2025 The Mauritius Revenue Authority (MRA) informs the public that the Tax Arrears Settlement Scheme has been renewed. Application to join the scheme shall be...
https://www.mra.mu/index.php/eservices1/tass -
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 -
PAYE Return
Monthly PAYE for pay period November 2017 and prior months Monthly PAYE Return Taxpayers will be required to use a new template for E-filing of Monthly PAYE Return as from pay period July 2017 This...
https://www.mra.mu/index.php/11-e-services/67-paye-return -
Legislations
Advertisements Regulation (Amendment of Schedule) Regulations 2012 The Attachment (Rates and Taxes) Act 1901 The Civil Aviation Act 1974 insofar as it relates to sections 8A, 8B and 8C - Added by...
https://www.mra.mu/index.php/legislations1 -
Common Reporting Standard (CRS)
List of Participating Jurisdiction for CRS List of Reportable Jurisdictions for CRS Income Tax (Common Reporting Standard) (Amendment No. 2) Regulations 2023 Communique Extension of CRS reporting...
https://www.mra.mu/index.php/business/crs -
Budget 2023/24
on 02 June 2023. Communique Measures Announced in Budget Speech 2023 - 2024 : Personal Income Tax (08.06.23) Value Added Tax (VAT) : Implementation of Measures announced in Budget Speech 2023-24...
https://www.mra.mu/index.php/media1/budget-2023-24 -
Penalty & Interest
individual who is not in business, the maximum penalty is Rs 5,000. Penalty for late payment of tax In case of late payment, a penalty of 2.5 % of the amount of tax payable is applicable. However,...
https://www.mra.mu/index.php/individuals/penalty-interest -
Communique 2020
Quotation 27 of 2020 Sale of Abandoned / Unclaimed Goods by Public Tender (11.11.20) Deferment of Tax Payment (APS / CPS) and Renewal of Tax Arrears Settlement Scheme (TASS) (06.11.20) Sale of...
https://www.mra.mu/index.php/media1/communique-2020 -
Statement of Donation
of Donation CSV Template for Statement of Donation Guide to file Statement of Donation return Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or...
https://www.mra.mu/index.php/eservices1/corporate/statement-of-donation -
Special Allowance 2024
year 2024; and the financial support payable to the employer under section 150EB of the Income Tax Act 1995, which would be added to that accounting profit. An allowance equivalent to 50% of the...
https://www.mra.mu/index.php/eservices1/financial-assistance/special-allowance-2024






