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Individual Taxation
New Employees Income Support Negative Income Tax (NIT) Special Allowance - Employees Fringe Benefits Solidarity Levy Reliefs, Deductions & Allowances Exempt Income Employment Penalty & Interest...
https://www.mra.mu/index.php/individual1 -
Country by Country Reporting
(CbC) Reporting (16.07.19) Guidance on the Implementation of Country-by-Country Reporting Income Tax (Country-by-Country Reporting) (Amendment) Regulations 2019 Guidelines on appropriate use of CbCR...
https://www.mra.mu/index.php/business/cbcr -
Registration of Custom's Stakeholders
EO 07 Bonded Warehouse / bonded showroom EO 08 Operator of a shop under Deferred Duty And Tax Scheme or a Duty-Free Shop EO 09 Customs Approved Storeroom (CAS) EO 10 Haulier EO 11 Application for...
https://www.mra.mu/index.php/customs1/more-topics/registrations -
Fiscal Investigations
One of the functions of the Mauritius Revenue Authority is to combat fraud and other forms of tax evasion. To achieve this objective, the Fiscal Investigations Department (FID) has been set up by...
https://www.mra.mu/index.php/about-us1/fiscal-investigations -
Newly Registered Taxpayer
Pack for Newly Registered Taxpayer Guide to Employers on Pension Contributions (NPF / NSF and Training Levy) Guide on Pay As You Earn (PAYE) Tax Basics for Newly incorporated Companies Starting...
https://www.mra.mu/index.php/sme-student-rodrigues-corner/newly-registered-taxpayer -
Payment of Subsidy - Bakeries
are required to log in in with same password as used for the filing of Corporate or Income Tax returns to access the system developed by the MRA and submit a monthly return on the MRA website...
https://www.mra.mu/index.php/eservices1/financial-assistance/payment-of-subsidy-bakeries -
Communique 2025
Products for the Year 2026 (12.12.25) Filing of Returns & Statements Payment of Contributions and Taxes (12.12.25) Sale of Abandoned / Unclaimed Goods by Public Tender - Quotation No. QUO202517...
https://www.mra.mu/index.php/media1/communique-2025 -
Company & Trust Return
of income, unless a declaration of not in operation has been submitted, and effect payment of tax, if any, electronically. As from the year of assessment 2022-2023, the company return ‘IT Form 3F’...
https://www.mra.mu/index.php/eservices1/corporate/company-trust-return -
Return of Dividends
XML Template for Return of Dividends Specifications for the XML Template Notes to the 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/return-of-dividends -
Business
Employee Declaration Form (EDF) Circular Letter to Employers Emoluments Company New Organisations Tax Deduction at Source (TDS) List of Companies not submitting returns Corporate Taxation Advance...
https://www.mra.mu/index.php/corporate-taxation -
FATCA
US Foreign Accounts Tax Compliance Act (FATCA) Communiqué Foreign Accounts Tax Compliance Act (FATCA) (21.11.24) Foreign Accounts Tax Compliance Act (FATCA) - Updated TIN Codes (17.02.23) Extension...
https://www.mra.mu/index.php/business/fatca -
Stakeholders Notice
(09.01.25) Notice Annex I Year 2024 Notice - Item 2(ga) of the Fifth Schedule to the Value Added Tax Act - Vegetable seeds, fruit and flower seeds, bulbs and plants used for sowing or planting...
https://www.mra.mu/index.php/customs1/notice-to-stakeholders -
Annual TDS Interest Statement
Annual Tax Deduction at Source Interest (TDSI) Statement Income year ended 30 June 2025 Who should file Annual TDSI Statement? Every Payer who, in respect of any month of the above income year: has...
https://www.mra.mu/index.php/eservices1/corporate/annual-tds-interest-return -
Employee Declaration Form (EDF) - Employee
taken into account for the purpose of determining his chargeable income and the amount of income tax, if any, to be withheld from his emoluments during that income year, may submit an EDF...
https://www.mra.mu/index.php/eservices1/individual/employee-declaration-form-edf -
Communique 2023
for the year 2024 (18.12.23) Deadline : Filing of Returns & Statements & Payment of Income Tax and VAT (15.12.23) Tax Arrears Settlement Scheme (TASS) : Deadline (11.12.23) Financial Support to...
https://www.mra.mu/index.php/media1/communique-2023 -
FA to Employers : Payment of Salary Compensation 2025
the amount declared on the return by the due date; The entity should have submitted its Income Tax return for the year of assessment 2023-2024 where the entity is an EOE, SME or an enterprise having...
https://www.mra.mu/index.php/eservices1/financial-assistance/fa-to-employers-payment-of-salary-compensation-2025 -
Return of Employees
PAYE has been withheld or not. Employers are reminded that the Special Allowance 2024 is a taxable income. Any amount of Special Allowance 2024 paid to the employee during the income year ended 30...
https://www.mra.mu/index.php/eservices1/individual/return-of-employees -
Communique 2019
Precious Stones by Public Tender (10.12.19) Filing of Returns & Statements & Payment of Income Tax and VAT (10.12.19) Supply. Delivery, Installation and Commissioning of X-Ray Scanners (10.12.19)...
https://www.mra.mu/index.php/media1/communique-2019 -
New Employees
into account his Reliefs, Deductions & Allowances for the purpose of calculating the amount of tax to be withheld from his emoluments. For more information, kindly click on Guide on Income Tax and...
https://www.mra.mu/index.php/individuals/new-employees -
Pay As You Earn (PAYE)
Monthly PAYE Return e-File Specifications for Monthly PAYE Return Authorisation to deduct Income Tax under PAYE Employer Registration Form (ERF)
https://www.mra.mu/index.php/downloadable-forms/income-tax/pay-as-you-earn






