Assuming tax is required, the following results were found.

  • CPS Online

    CPS Online Notes to CPS Click Here for e-Filing of CPS Statement General Information for Electronic Filing of CPS statement and Payment of Tax : Ensure that you have all the required information including your login and password before you begin. You may opt to calculate your chargeable income for a CPS quarter based on either Method 1 or Method 2 . Method 1 The chargeable income for a quarter in the income year ending 30 June 2025 should be computed by reference to the chargeable income, net...

    https://www.mra.mu/index.php/eservices1/individual/cps

  • Twitter

    However, we're not able to reply individually to all messages we receive via Twitter. We read all @replies and direct messages and make sure any emerging themes or helpful suggestions are passed on to the right people. We can only discuss general tax topics on Twitter. For specific enquiries about tax matters, do not contact ususing Twitter. Rather, use the contact us details on our website. Security We never ask for confidential details, like your tax file number, via Twitter. Do not respond...

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

  • Large Taxpayer

    Large Taxpayer Corporate Tax returns 05 / 06 Insurance Companies Returns Notes Other Companies Returns Notes

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

  • Taxes & Duties

    Overview of Taxes Individual Taxation Corporate Taxation Payroll Taxes Statement of Practice / Practice Note International Taxation Société & Sucession Gambling Taxes Recovery of Tax Letter of No Objection

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

  • Gambling Taxes

    Gambling Taxes The term gambling taxes encompass gaming taxes, betting taxes and betting duties which are imposed under Sections 60 (1) (d) and114 of the Gambling Regulatory Authority (GRA) Act.Some Operators licensed under the Act are subject to gambling tax and responsible gambling levy in respect of some of their activities. Table below summarises the taxes and duties to which a licensed operator is subject. Licence type Tax or duty Levy Casino 15% of gross takings in respect of games...

    https://www.mra.mu/index.php/taxes-duties/gambling-taxes

  • e-Filing Season

    Individual Income Tax Returns e-Filing Season 2025 In the context of the Individual Income Tax Returns e-Filing Season 2025, taxpayers are required to submit their income tax returns and effect payment, if any, to the Mauritius Revenue Authority (MRA) by Wednesday 15 October 2025 . In order to file your return electronically, you need to have your User Id (NID or NCID or TAN) and Password . Click here to file your return To encourage early submission and avoid last-minute inconvenience, MRA...

    https://www.mra.mu/index.php/eservices1/individual/individual-e-filing-season

  • e-Invoicing

    the general public) Check if received invoices / receipts have been fiscalised by MRA Beginning of 2024 The benefits of the e-Invoicing system include: promotion of a level playing field; keeping up to date with the current worldwide evolution in taxation; fostering business transparency with external stakeholders; boosting technological readiness of economic operators to exchange invoices in real time and; promoting the image of Mauritius as a good place to do business as well as improving...

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

  • Statement of Virtual Assets Transactions

    Statement of Virtual Assets Transactions (SVT) Income Year Ended 30 June 2025 Subject to Section 123D(3A) of the Income Tax Act, every Virtual Asset Service Provider (VASP) and Issuer of Initial Token Offerings under the Virtual Asset and Initial Token Offering Services Act 2021 shall furnish to the Director-General, on or before 15 August in every year, a statement of virtual asset transactions effected by: an individual, société or succession that has made a transaction exceeding Rs 250,000...

    https://www.mra.mu/index.php/2-uncategorised/338-statement-of-virtual-assets-transactions

  • Monthly TDS Return

    password and your CSV or XML file ready as per MRA's specifications. Click here to file your Monthly TDS Return Click here for e-Payment E-Filing Service Centre EFiling Service Centres – Click here to file Monthly TDS Return on behalf of a taxpayer General information for Electronic Filing of Monthly TDS Return: Kindly read the instructions below before starting to file the return Payers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser...

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

  • Self Employed

    the Companies and Business Registration Department. The BRN should be indicated on all invoices issued by him. Obligations for Submission of CPS A CPS Statement of Income should be submitted quarterly to the Director General by every self-employed taxpayer deriving business income (Including Income from Profession, Vocation or Occupation) and rental Income where: the gross income falling under CPS for the preceding income year exceeded Rs 4 million; and the tax payable on the chargeable income...

    https://www.mra.mu/index.php/individuals/self-employed

  • Downloadable Forms

    Income Tax EDF 2025 / 26 Individual Returns Company & Others Pay As You Earn APS Form Housing Estate Registration VAT VAT Forms VAT Circulars Others Training Levy Personal Data Change Application for TAN Employer Registration Form Objection Form Large Taxpayer PLACH Direct Debit Mandate Form Customs Forms Environment Protection Fee (EPF) Tax Deduction at Source (TDS) CNP Application

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

  • Archived Incentive Schemes

    Incentive Schemes 2025 Tax Arrears Settlement Scheme (TASS) 2025 Communique (14.08.25) Tax Arrears Settlement Scheme (TASS) Leaflet Incentive Schemes 2023 Tax Arrears Settlement Scheme (TASS) 2023 Leaflet Communique : - Tax Arrears Settlement Scheme (TASS) : Deadline (20.03.24) - Tax Arrears Settlement Scheme (25.07.23) Alternative Tax Dispute Resolution (ATDR) VAT Refund Scheme on Residential Building or Apartment VAT Refund Scheme for agro-industrial, fisheries, bakery, event organisers and...

    https://www.mra.mu/index.php/media1/publications/incentive-schemes

  • Monthly PAYE / CSG / NSF Return

    are as follows – PAYE PAYE shall be applicable for the month of December 2024 on the special allowance or a portion of the special allowance paid in that month, under the cumulative PAYE system by aggregating the special allowance paid to the taxable emoluments for that month. Where a portion of the special allowance is paid in the month of January 2025 onwards, PAYE shall be calculated for that month, under the cumulative PAYE system, in the same manner. PAYE on the statutory end-of-year...

    https://www.mra.mu/index.php/eservices1/individual/monthly-paye-csg-nsf-return

  • CSG Child Allowance

    de Rs. 2,500 Click here to submit an application for the CSG Child Allowance Eligible Child To benefit from the allowance, the child should be: a citizen of Mauritius; a resident in Mauritius in accordance with section 73(1)(a) of the Income Tax Act; and under the age of 3 years on the first day of the month in respect of which the allowance is payable. Eligible Parent Eligible parents refer to: the mother; the father; or the person to whom a Court of competent jurisdiction has entrusted the...

    https://www.mra.mu/index.php/eservices1/financial-assistance/csg-child-allowance

  • e-EDF/ROE/Annual TDS

    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. e-EDF - Employer To download the excel file showing the deductions claimed by his employees in their...

    https://www.mra.mu/index.php/eservices1/e-edf-roe-annual-tds

  • Mandate & Vision

    organisation comprising of highly motivated and skilled staff. Our Core Values Our Role The Mauritius Revenue Authority (MRA) is a body corporate, set up to manage an effective and efficient revenue-raising system. It administers and collects taxes due in Mauritius within an integrated organisational structure. The MRA is an agent of State and, as such, the Ministry of Finance and Economic Development continues to have overall responsibility for the organisation and monitors its performance....

    https://www.mra.mu/index.php/about-us1/mandate-vision

  • Monthly PAYE/NPF/NSF Return

    HRDC Training Levy and Recycling Fee. As from 1st January 2018, employers are required to submit all returns and effect payments in respect of NPF/NSF contributions to the Director-General of the MRA. Subsequent to changes brought to the Income Tax Act 1995 through the Finance Act 2020 employers should henceforth calculate cumulative PAYE for Solidarity Levy (SL) where, in a month, the cumulative chargeable of the employee, excluding any lump sum payable by way of commutation of pension or of...

    https://www.mra.mu/index.php/eservices1/corporate/monthly-paye-npf-nsf-return

  • Statement of Information for VAT exempt body or person

    file containing the required information can be submitted on the e-filing facilities put in place by the MRA manually or by uploading a CSV file. In order to access this e-filing platform, the exempt person should use his existing credentials i.e Tax Account Number (TAN) and password. Deadline for filing a Statement of Information by a VAT exempt body or person The deadline for the submission of the Statement of Information for a particular month/quarter is on or before the end of the...

    https://www.mra.mu/index.php/eservices1/vat-eservices/statement-of-information-for-vat-exempt-body-or-person

  • Reliefs, Deductions & Allowances

    next of kin or a child, the net income and exempt income of that dependent shall exclude the benefits derived by the bedridden next of kin or the child under the National Pensions Act or the Social Contribution and Social Benefits Act 2021. A tax rate of 0 percent will be applicable on the first Rs500,000 of chargeable income. “Dependent” means either a spouse, a bedridden next of kin under his care, a child under the age of 18 or a child over the age of 18 and who is pursuing full-time...

    https://www.mra.mu/index.php/individuals/reliefs-deductions-allowances

  • Customs Forms

    10 Application Form for Customs Registration of Exporters of Scrap Metal MRA/CUS/DR/BG/Form 11 Application Form for the Registration of Manufacturers to be eligible for Duty Exemption/Concession MRA/CUS/DR/EMU/Form 1 Application for duty - tax exemption or concession MRA/CUS/DR/EMU/Form 4 Application for Advance Valuation Ruling MRA/CUS/ASS/VALUATION/Form3 Monthly Return for Customs Approved Storeroom (CAS) MRA/CUS/DR/DDF/Form 13 Request for temporary transfer of goods between shopsoperating...

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

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