Assuming tax is required, the following results were found.

  • Common Reporting Standard (CRS)

    Common Reporting Standard (CRS) Communique: List of Participating Jurisdictions (19.06.23) Penalty Framework 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 deadline (28.07.21) Common Errors (10.06.21) Extension of CRS reporting deadline (14.05.20) Reporting of CRS (11.06.19) Extension of CRS reporting deadline (26.07.18) Implementation of CRS...

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

  • Budget 2023/24

    on the various Fiscal / Customs measures announced in the Budget 2023-24 presented by the Ministry of Finance, Economic Planning and Development 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 (03.06.23) Notice to Stakeholders Implementation of Measures in the Budget Speech 2023-2024 (03.06.23) Notice Annex I Implementation of Resolution (02.06.23)...

    https://www.mra.mu/index.php/media1/budget-2023-24

  • Statement of Foreign Currency Transactions

    or CSV file, as applicable, ready as per MRA's specifications. Click here to file your SFX General information for Electronic Filing of SFX for income year ended 30 June 2025: Kindly read the instructions below before starting to file your SFX Taxpayers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return. Please ensure that you provide your email address and telephone number as they will be used by MRA tocommunicate...

    https://www.mra.mu/index.php/eservices1/corporate/statement-of-foreign-currency-transactions

  • Scam Alerts

    Scam Alerts Date Communiqué 13 May 2025 Fake Recruitment 13 March 2023 Fake Correspondence 22 December 2022 Fake Correspondence 21 October 2022 e-Filing of Income Tax Return 2022 : Fake e-Mail 12 July 2022 The Mauritius Revenue Authority cautions the public against a scam to which its name is being associated 20 November 2020 Fund Transfer Payment Stop Order : Fake Document 16 September 2020 Refund of Income Tax : Fake Request for Bank Account Number 14 April 2020 Telephone Scam Alert 11...

    https://www.mra.mu/index.php/scam-alerts

  • CSG Income Allowance

    of CSG/Social Contributions. A non-executive director of a company. Eligibility for Revenue Minimum Garantie Allowance An ‘ eligible employee ’ 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 employer under section 7 or 8 of the Social Contribution and Social Benefits Act 2021; and whose Income in a month does not exceed Rs 20,000. For the purpose...

    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 made online on or before 01 December 2025 . Communique (14.08.25) Tax Arrears Settlement Scheme (TASS) Leaflet Click here to submit your TASS application Duration of the scheme Application to join the scheme shall be made on or before 01 December 2025 and any outstanding tax and contributions (CSG)...

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

  • Company & Trust Return

    & IT Form 4) Electronic Filing of Annual Return of Income All companies including non-resident société and trust are required to submit an annual 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’ is no longer available. As such, Global Business Corporations are required to file the ‘IT Form 3’ return. The filing can be done either through MRA...

    https://www.mra.mu/index.php/eservices1/corporate/company-trust-return

  • Monthly Contribution

    Please ensure that you provide your name of declarant, email address and telephone number as they will be used by MRA to communicate with you. Employers of household employees are required to use the password as allocated for submission of Income Tax returns. Employers who do not have a password may contact the MRA on 2076086 to obtain their password by post. The mobile app can be downloaded from Google Play Store or App Store as from early January 2018. Employers are required to ensure that...

    https://www.mra.mu/index.php/11-e-services/68-monthly-contribution

  • 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 Foreign Income Obligation to file a return Emoluments Tax Calculator

    https://www.mra.mu/index.php/individual1

  • Country by Country Reporting

    by Country Reporting (CBCR) : Extension of Deadline (26.03.21) Extension of Country by Country (CBC) Reporting deadline (29.06.20) Country by Country (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 CbCR OECD BEPS Action 13 - 2015 Final report BEPS Action 13 CbCR implementation package GN no 20 of 2018 : Income Tax Regulations (CbCR) Competent...

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

  • Registration of Custom's Stakeholders

    Fowarding Agent EO 05 Tradenet User-Shipping Agent EO 06 Importer / Manufacturer or other Economic Operators dealing in Excisable Products (Part I Licence) 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 Issue/Renewal of Customs Access Pass (CAP)

    https://www.mra.mu/index.php/customs1/more-topics/registrations

  • Penalty & Interest

    up to a maximum of Rs 20,000. However, where the person is a small enterprise having an annual turnover not exceeding 10 million rupees or an 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, where the person is a small enterprise having an annual turnover not exceeding 10 million rupees or an individual who is not in business, the rate of penalty...

    https://www.mra.mu/index.php/individuals/penalty-interest

  • Communique 2020

    2020 Fund Transfer Payment Stop Order : Fake Document (20.11.20) Sale of Abandoned / Unclaimed Goods by Public Tender (18.11.20) Quotation 28 of 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 Abandoned / Unclaimed Goods by Public Tender (04.11.20) Taxpayer Satisfaction Survey (TSS) 2020 (30.10.20) Communiqué: List of Winners Press Release: The...

    https://www.mra.mu/index.php/media1/communique-2020

  • Statement of Donation

    information for Electronic Filing of Statement of Donation Click on the links below to obtain the following documents: Excel Template for Statement 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 Mozilla Firefox as browser to file their return. Ensure that you have your login (Tax Account Number) and password and all the required information before...

    https://www.mra.mu/index.php/eservices1/corporate/statement-of-donation

  • Special Allowance 2024

    50% while factoring in the increase in National Minimum Wage and Salary Compensation payable as from January 2024; the Special Allowance payable for the 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 to50% of the Special Allowance will be payable for eligible employees to eligible employers where for the year of assessment 2023/2024, the accounting profit of the...

    https://www.mra.mu/index.php/eservices1/financial-assistance/special-allowance-2024

  • Return of Employees

    submission of the ROE is 15 August 2025 . Employers are required to include in their Return of Employees (ROE) the details of ALL their employees whether 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 June 2025 should be included under the item “ Salary/Wages/Allowances/Bonus ” of the Return of Employees for the corresponding income year....

    https://www.mra.mu/index.php/eservices1/individual/return-of-employees

  • Return of Dividends

    Return of Dividends Click on the links below to obtain the following documents: CSV Template for Return of Dividends Specifications for the CSV Template 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 Mozilla Firefox as browser to file their return. Ensure that you have your login and password and all the required information before you start (you...

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

  • Business

    New Employer NPF / NSF Contribution Sociale Généralisée (CSG) / Social Contributions Pay As You Earn (PAYE) Recycling Fees Fringe Benefits Employment Employee Declaration Form (EDF) EDF: Letter to Employers Emoluments Company New Organisations Tax Deduction at Source (TDS) List of Companies not submitting returns Corporate Taxation Advance Payment System (APS) International Taxation Large Taxpayer Self-Employed Self Employed / Current Payment System (CPS)

    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 of FATCA reporting deadline (28.07.21) Foreign Accounts Tax Compliance Act (FATCA) (01.06.21) Extension of FATCA reporting deadline (28.04.20) Reporting of FATCA (11.06.19) Extension of FATCA reporting deadline (30.07.18) Reporting of FATCA (11.06.18) Reporting of FATCA - Extension (28.07.17)...

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

  • Stakeholders Notice

    development projects in Agalega (13.01.25) Notice of sale for motor vehicle (10.01.25) Anti-forestalling restrictions on excisable goods (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 (20.12.24) Amendments of the First Schedule to the Excise Act – Mogas (13.12.24) Notice Annex I Notice - Customs Procedure Codes (CPCs) for the warehousing of goods,...

    https://www.mra.mu/index.php/customs1/notice-to-stakeholders

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