Assuming tax is required, the following results were found.

  • 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 construction of a residential building or the purchase of a residential apartment or house from a property developer. Conditions Applicable Particulars of claim for refund Documents General information for Electronic Filing (e-Filing) of your application for refund of VAT on residential building...

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

  • Prime à L’Emploi Scheme 2024 - 2025

    has benefited from an allowance in excess of the amount to which he is entitled or has provided false, incorrect, incomplete or inaccurate information, 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 determines that a qualifying employee in respect of whom an allowance has been paid has not worked for the employer to whom the allowance has been...

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

  • Peer Review

    Mauritius Peer Review by Global Forum Combined Phase 1 and 2 Global Forum Peer Review Mauritius has undergone in June 2010 a combined 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 elements except A.2 were found to be in place, some needing improvements. Supplementary Peer Review A review of the amendments made to the legal and regulatory...

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

  • VAT Repayment

    of VAT repayment considered to have been overclaimed? How is repayment effected? Who is entitled to make a claim for VAT repayment? A VAT registered person 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 must a VAT registered person fulfill when he claims repayment in respect of capital goods? A VAT registered person may claim repayment in...

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

  • Employment

    in any of the particulars provided by him in the Employer Registration Form other than a change in the number of employees, he shall, within 14 days 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 due date. Submit statement of emoluments and tax deductions to employees on or before 15th August of every year. Where a person ceases to be an employer,...

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

  • Commercial Importers

    been declared at a value different from their true value they may, on the basis of the information provided by the importer and on other information 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 Rupee, so it may be necessary to convert the invoiced amount into the Mauritian Rupee equivalent, using the exchange rate in force on the date the import...

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

  • Statement of Financial Transactions

    Statement of Financial Transactions (SFT) Income year ended 30 June 2025 Subject to section 123D(1) of the Income Tax Act, every bank or non-bank deposit taking institution under the Banking Act shall furnish to the Director General, on or before 16 August in every year, a statement of financial transactions effected by – an individual, a société or a succession that made a deposit exceeding 250,000 rupees or deposits exceeding 2 million rupees in the aggregate in the preceding year; or a...

    https://www.mra.mu/index.php/eservices1/corporate/statement-for-financial-transactions

  • VAT - eServices

    Value Added Tax (VAT) VAT Return Statement of Information for VAT exempt body or person VAT - Special Levy on Banks Simplified VAT Registration VAT - Application for Refund of VAT on Residential Building / Apartment or House

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

  • Communique 2022

    Communiqué / Press Release for the year 2022 Communiqué Press Release Click 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) Renewal of Licences for the Sale of Beer, Liquor & Alcoholic Products (14.12.22) Sale of Abandoned / Unclaimed Goods by Public Tender - Qu. 26 of 2022 (13.12.22) Sale of Abandoned / Unclaimed Goods by Public Tender Quotation 25...

    https://www.mra.mu/index.php/media1/communique-2022

  • Payment of Wage Relativity Adjustment

    benefit from the Financial Support: The enterprise should be registered as an employer. The enterprise has to submit the Social Contribution returns 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 or a manufacturing enterprise. Mode of Application The employers wishing to benefit from this financial assistance are required to apply to the MRA...

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

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