Assuming tax is required, the following results were found.

  • Fiscal Investigations

    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 virtue of Section 3(4) of the MRA ACT 2004. Fiscal Investigations Department (FID) conducts investigations into potential tax-evasion cases, collects evidence relative to these cases, raises assessments and recommends prosecution for certain types of offences. For the purpose of...

    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 Business Guide Guide on Portable Retirement Gratuity Fund (PRGF) Guidelines for CPS Frequently Asked Questions (FAQs) : Social Contribution (CSG) Income Allowance Guide on Income Tax and Employees taking up Employment for the first time Frequently Asked Questions (FAQs) : Advance Payment System

    https://www.mra.mu/index.php/sme-corner/newly-registered-taxpayer

  • Payment of Subsidy - Bakeries

    make payment directly in the bank account of the bakery. Method of application Bakeries having one place of business Bakeries having one place of business 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). In case you do not have the required password, you may retrieve the password from MRA website on: For Corporate - Click here to...

    https://www.mra.mu/index.php/eservices1/financial-assistance/payment-of-subsidy-bakeries

  • Communique 2025

    Release Click on the links to view the documents: Communiqué Invitation for Bids : Procurement of Consultancy Services for the Construction of an Integrated Customs Services Complex (ICSC) at Mer Rouge, Port-Louis (26.09.25) Individual Income Tax Returns : e-Filing Season 2025 Lucky Draw (24.09.25) Sale of Abandoned/ Unclaimed Goods by Public Tender Quotation No. QUO202513 (17.09.25) Compulsory VAT Registration: Change in VAT Registration Threshold Holder of Pleasure Craft Licence (12.09.25)...

    https://www.mra.mu/index.php/media1/communique-2025

  • Annual TDS Return

    Annual Tax Deduction at Source (TDS) Statement Income year ended 30 June 2025 Who should file Annual TDS Statement? Every Payer who, in respect of any month of the above income year: has submitted a monthly TDS return; or has made TDS payments to MRA; or has not deducted TDS because the amount of TDS deductible is less than Rs 500; is required to submit an Annual TDS Statement electronically. The deadline for the submission of Annual TDS Statement is Friday 15 August 2025 . Payers who have...

    https://www.mra.mu/index.php/eservices1/corporate/annual-tds-return

  • Communique 2019

    Press Release : Seizure of heroin worth Rs 5,4 million at DHL warehouse (12.12.19) Press Advert : Sale of Abandoned / Unclaimed Gold Jewelry and 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) Sale of Abandoned / Unclaimed Goods by Public Tender (10.12.19) Quotation 61 of 2019 Quotation 60 of 2019 Concessionary Scheme for Small and Medium...

    https://www.mra.mu/index.php/media1/communique-2019

  • New Employees

    the first time, he should, as soon as possible, furnish an Employee Declaration Form (EDF) duly filled in to his employer to enable the latter to take 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 Employees taking up Employment for the first time .

    https://www.mra.mu/index.php/individuals/new-employees

  • Pay As You Earn (PAYE)

    Specimen format of Statement of Emoluments Template of Return of Employees by Employer e-File Specifications for Return of Employees Template for 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

  • eServices

    The MRA e-Services overview is an easy-to-use web portal which provides a single point of entry for simple and convenient filing of tax returns. File and Pay Individual Corporate Société Tourist Fee Succession Customs International Taxation e-Invoicing Value Added Tax (VAT) e-Objection e-ATDR Betting Central Electronic Monitoring System (CEMS) Betting Tax Arrears Settlement Scheme (TASS) 2025 TASS Make Payment e-Payment e-Appointment Platform Slot Reservation Financial Assistance Income...

    https://www.mra.mu/index.php/e-services

  • 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 submitted a monthly TDSI return; or has made TDS payments to MRA; or has not deducted TDS because the amount of TDS deductible is less than Rs 500; is required to submit an Annual TDSI Statement electronically. In the case of a financial institution, the statement shall include, in respect of each...

    https://www.mra.mu/index.php/eservices1/corporate/annual-tds-interest-return

  • Employee Declaration Form (EDF) - Employee

    year, is entitled to reliefs, deductions and allowances in respect of that income year and who wishes to have the reliefs, deductions and allowances 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 electronically to his employer through the MRA platform. Where in any income year, an employee has a change in the deduction for dependents for that income year,...

    https://www.mra.mu/index.php/eservices1/individual/employee-declaration-form-edf

  • Communique 2023

    view the documents: Communiqué Advertising Structure Fee for the year 2024 (21.12.23) Renewal of Licences for Sale of Beer, Rum, Liquor & Alcoholic Products 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 Business Operators Following Increase in Price of “Diesel” – Monthly Statement (16.11.23) List of winners of the Taxpayer Satisfaction Survey (TSS)...

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

  • FA to Employers : Payment of Salary Compensation 2025

    The entity has to submit the Social Contribution and Monthly Portable Retirement Gratuity Fund (PRGF) returns in respect of all its employees and pay 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 a turnover not above Rs 750 million and operating in Business Process Outsourcing, Security, Cleaning Services or Construction Sectors. An enterprise...

    https://www.mra.mu/index.php/eservices1/financial-assistance/fa-to-employers-payment-of-salary-compensation-2025

  • Société

    Return of Société e-Filing of Société Return (IT Form 6) Click Here for e-Filing e-Filing Service Centre e-Filing Service Centres – Click here to file Société return on behalf of a taxpayer Year of Assessment 2025-2026, 2024-2025, 2023-2024, 2022-2023 and 2021-2022 Year of Assessment 2025-2026 relates to the income year 1 July 2024 to 30 June 2025 Year of Assessment 2024-2025 relates to the income year 1 July 2023 to 30 June 2024 Year of Assessment 2023-2024 relates to the income year 1 July...

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

  • VAT Forms

    and Agents in Mauritius Application Form for Cancellation of VAT Registration VAT 7E - VAT Exemption for Diplomatic Mission and Agents in Mauritius VAT 1 This form is applicable for compulsory registration under Section 15(1) of the Value Added Tax Act by a taxable person other than a bank or a person engaged in a business or profession for which no threshold applies. Voluntary Registration under Section 16 of the Value Added Tax Act. Download Form VAT1A This form applies to compulsory...

    https://www.mra.mu/index.php/downloadable-forms/vat/vat-forms

  • Media Centre

    Communiqué / Press Release 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 Gallery Videos Audio Tracks Photos Publications Newsletter The Ratio: Tax Dispute Summary Premium Visa Frequently Asked Questions (FAQs) Form MRA Magazine - 15 Years Incentive Schemes Income Tax Annual Reports MRA Corporate Plan GRA - Betting Software Policy Mauritius Money Laundering (Public Report) Customs Objections & Appeals Presumptive Tax FATCA Guidance Notes Guidelines on CSR List of Activities Frequently...

    https://www.mra.mu/index.php/media1

  • Frequently Asked Questions (FAQs)

    Income Tax VAT Large Taxpayer Customs

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

  • Employee Declaration Form (EDF) - Employer

    year, is entitled to reliefs, deductions and allowances in respect of that income year and who wishes to have the reliefs, deductions and allowances 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 electronically to his employer through the MRA platform . Prerequisites Before you start, ensure that you have your National ID (NID) or the Non-Citizen ID...

    https://www.mra.mu/index.php/eservices1/corporate/employee-declaration-form-edf-employer

  • Financial Assistance to Employers: Payment of National Minimum Wage and Salary Compensation 2024

    The entity has to submit the Social Contribution and Monthly Portable Retirement Gratuity Fund (PRGF) returns in respect of all its employees and pay the amount declared on the return by the due date; The entity should have submitted its Income Tax return for the year of assessment 2022-2023. An entity will not be able to submit an application if the above conditions are not met. Mode of Application The employers are required to submit the application for financial assistance only ONCE and...

    https://www.mra.mu/index.php/eservices1/financial-assistance/financial-assistance-to-employers-payment-of-national-minimum-wage-and-salary-compensation-2024

  • Statement of Financial Transactions - Credit and Prepaid Card Accounts (SFC)

    Statement of Financial Transactions - Credit and Prepaid Card Accounts (SFC) Income Year Ended 30 June 2025 Subject to Section 123D(1)(aa) 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 15 August in every year, a statement of financial transactions with respect to credit card accounts or prepaid card accounts held by: an individual in his own name or jointly with any other person, a société...

    https://www.mra.mu/index.php/eservices1/corporate/statement-of-financial-transactions-credit-and-prepaid-card-accounts-sfc

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