Assuming tax is required, the following results were found.

  • Declaration of Company not in operation

    any income during an income year should submit a declaration for not in operation within 3 months from the end of the accounting year. Where a company submits a declaration for an income year, it shall not be required to submit an annual Corporate Tax return (IT Form 3) in respect of that year only. It is to be noted that if the company is still inoperative for the following subsequent years, such a declaration should be submitted for each and every income year the company does not start...

    https://www.mra.mu/index.php/eservices1/corporate/declaration-of-company-not-in-operation

  • VAT Sensitisation Campaign

    VAT Sensitisation Campaign The Mauritius Revenue Authority (MRA) is embarking into a VAT sensitising campaign as from December 10, 2020, in view of promoting VAT compliance. Value Added Tax (VAT) is a tax on goods and services. It is chargeable on all taxable supplies of goods and services made in Mauritius by a VAT registered person in the course or furtherance of any business carried on by him. The rate of VAT is 15% . Every VAT registered person who makes a sale transaction to any person...

    https://www.mra.mu/index.php/vat/vat-sensitisation-campaign

  • Independence Allowance

    here to submit an application for the Independence Allowance Eligibility for Independence Allowance An ‘ eligible youth ’ is an individual who - is a citizen of Mauritius; is resident in Mauritius in accordance with Section 73(1)(a) of the Income Tax Act; has attained the age of 18 years on or after 1 January 2023; and is registered on the Social Register of Mauritius. Method of application To enable the MRA to effect payment of the Independence Allowance, an applicant, is requested to submit...

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

  • Fair Share Contribution

    Fair Share Contribution Liability to Fair Share Contribution Every individual whose Fair Share Contribution Income Threshold exceeds 12 million rupees in an income year shall, in addition to his liability to income tax, pay to the Director-General a Fair Share Contribution. The Fair Share Contribution shall be calculated at the rate of 15% of the leviable Income in excess of Rs 12 million. The Fair Share Contribution shall be payable with respect to income derived by the individual for the...

    https://www.mra.mu/index.php/20-employers/341-fair-share-contribution

  • VAT Return

    VAT Return General Information for Electronic Filing of Quarterly/Monthly VAT Return and Payment of Tax: Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or Mozilla Firefox as browser to file their return. Taxpayers will be able to submit only one VAT return at a time. In case you wish to amend the figures in a return already submitted, please include the change as a VAT adjustment in the VAT Account section of your VAT return for the next...

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

  • Objections & Appeals

    in accordance with the provisions of law, with the Clerk, Assessment Review Committee. Objections & Appeals Guidelines for Objection & Appeal Electronic Filing of Objection Forms and Guidelines : Notice of Objection Expeditious Dispute Resolution Tax Scheme (EDRTS) Alternative Tax Dispute Resolution (ATDR)

    https://www.mra.mu/index.php/media1/publications/objections-appeals

  • Exempt Income

    Exempt Income Income which are exempted from income tax are as follows: Dividends Paid by a company resident in Mauritius; or Paid by a co-operative society registered under the Co-operative Societies Act. Interest payable on - a balance maintained in a bank holding a banking licence under the Banking Act 2004 by an individual who is not resident in Mauritius; The deletion of item 3(b), the exemption provided under that item shall continue to apply until 30 June 2021 where the interest is...

    https://www.mra.mu/index.php/individuals/exempt-income

  • Notice of Objection

    Notice of Objection Forms and Guidelines Expeditious Dispute Resolution Tax Scheme (EDRTS) Features of EDTRS Affidavit 1 (Individual) Affidavit 2 (Company) Alternative Tax Dispute Resolution (ATDR) Features of the ATDR Panel ATDR - Form Guidelines for Objection Income Tax - OADR / Form 1 Value Added Tax - OADR / Form 2 Environment Protection Fee - OADR / Form 3 Gambling Regulatory Athority - OADR / Form 4 Customs - OADR / Form 5 Bank Guarantee - OADR / BG Notes Your payment should be...

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

  • Communique 2018

    (21.11.18) Press Release : Border Protection : Heroin worth Rs 2.7 million seized (13.11.18) Sale of Abandoned / Unclaimed Goods by Public Tender (13.11.18) Press Release : Director-General MRA elected president of the Commonwealth Association of Tax Administrators (CATA) - (12.11.18) Sale of Abandoned / Unclaimed Goods by Public Tender (07.11.18) Indicative Procurement Plan for Financial Year 2018-2019 (01.11.18) List of winners of the MRA VAT Lucky Draw Scheme - Third Quarter of 2018...

    https://www.mra.mu/index.php/12-media-centre/247-communique-2018

  • Renewal of Licences

    Rum, Liquor and alcoholic products must ensure that they have furnished to the MRA a security by means of a bond, prior to availing themselves of the online renewal platform. To avail of this facility, licence holders are requested to use their Tax Account Number (TAN) as User ID and the password allocated by the MRA. Before you start, please ensure that you have your User ID (TAN), your password, and details of your licence to be renewed. Upon confirmation of the payment of the licence fee,...

    https://www.mra.mu/index.php/eservices1/individual/renewal-of-licences

  • Prime a L'emploi - July 2023 to June 2024

    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-july-2023-to-june-2024

  • MRA Board

    inhim to guide the Authority through its next phase of growth and reform. Known for his strategic foresight, integrity, and commitment to excellence, Mr. Gujadhur is well positioned to contribute significantly to Mauritius’s fiscal stability and tax administration modernisation. Message from Chairperson Appointed as Chairperson of the Mauritius Revenue Authority (MRA) in April 2025, I have spent the past few months engaging closely with the institution and gaining a deeper appreciation of its...

    https://www.mra.mu/index.php/9-about-mra/342-mra-board

  • Corporate Taxation

    Corporate Taxation Persons subject to Corporate Income Tax Tax Rates Partial Exemption Calculation of Chargeable Income / (loss) Losses Doubt on Interpretation Return / Amended Return Due dates for submission of Annual Return & APS Statement and Payment of tax Penalties and Interest Persons subject to Corporate Income Tax Companies, Trusts, Trustees of Unit Trust Schemes, Collective Investment Schemes, Foundations and Non-resident Sociétés (Partnerships) are all subject to income tax. Tax...

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

  • Credit Card Privacy Policy

    to the collection, protection and disclosure of such information resulting from credit card transactions only. Collection of Information The MRA will collect and use information obtained from credit card transactions only for payment of Income Tax. Protecting Your Credit Card Information The credit card information provided by you to The Mauritius Revenue Authority will be stored in a confidential manner. Our employees may access such information only when there is an appropriate business...

    https://www.mra.mu/index.php/11-e-services/58-credit-card-privacy-policy

  • Due Dates

    E-Filing of Individual Tax Return Due Date: 30 September* Extended Delay: 15 October for taxpayers filing their returns electronically and effecting payment, if any, using ATM or mobile payment. * Next working day if 30 September is a Sunday or Public Holiday Current Payment System(CPS) In respect of CPS quarter Due date for submission of CPS Statement and payment of tax 1 Jul to 30 Sept 2 days excluding Saturdays and public holidays before the end of December 1 Oct to 31 Dec 31 March 1 Jan...

    https://www.mra.mu/index.php/individuals/due-dates

  • Customs Charges

    Customs Charges Calculation of Custom Charges Where applicable, Customs duty is levied on the transaction value of the goods (the price actually paid for them). Value Added Tax (VAT) of 15 percent is then calculated on the duty inclusive value. If the goods are not imported as accompanied baggage and there are freight and/or insurance charges, these costs will also form part of the value of the goods. Example Transaction Value of goods: Rs. 1000 Customs duty: 10% VAT: 15% Customs duty:...

    https://www.mra.mu/index.php/13-customs/147-customs-charges

  • Latest News

    Supply, Installation, Configuration, Commissioning and Support of Nutanix AOS Software and Related Services (29.09.25) Central Electronic Monitoring System (CEMS) Betting Press Release at MRA MRA seizes heroin worth Rs 19 million (29.09.25) MRA Tax Club Contest 2025: Belle Rose Crowned Champion (26.09.25) Customs Officers seize 457 counterfeit garments at Goodlands (26.09.25) Communiqué Invitation for Bids Procurement of Consultancy Services for the Construction of an Integrated Customs...

    https://www.mra.mu/index.php/latest-news

  • Communique 2017

    alchoholic products (18.12.17) Press Release : Seizure of Cannabis and Heroin at SSR Airport (14.12.17) Sale of Abandoned / Unclaimed Goods by Public Tender (12.12.17) Sale of Abandoned / Unclaimed Goods by Public Tender (05.12.17) Negative Income Tax : More than 18,300 Beneficiaries (01.12.17) Cannabis worth Rs 300, 000 concealed in shoes (01.12.17) Press Release : Seizure of Synthetic Drug worth Rs 4.5 M (01.12.17) Press Release : Seizure of Synthetic Drug worth Rs 4.5M (20.11.17) Invitation...

    https://www.mra.mu/index.php/12-media-centre/248-communique-2017

  • Communique 2021

    Communiqué / Press Release for the year 2021 Communiqué Press Release Click on the links to view the documents: Communiqué Portable Retirement Gratuity Fund (PRGF) (31.12.21) Filing of Corporate Tax Return & Payment of Income Tax (23.12.21) Filing and Payment of CPS Statement of Income by Self-Employed Individuals (22.12.21) Sale of Jewellery and Watches for the Asset Recovery Unit - Quotation No ARID/2/2021 (22.12.21) Filing and Payment of CPS Statement of Income by Self-Employed Individuals...

    https://www.mra.mu/index.php/media1/communique-2021

  • Privacy Policy

    ID card number, marital status, education level, job title and salary Contact details including postal and email address and proof of address Your financial details/financial circumstances Your financial associations Other information relevant to taxpayer surveys What we do with the information we gather We require this information to understand your needs and provide you with a better service, and in particular for the following reasons: Maintain accurate and up-to-date information of our...

    https://www.mra.mu/index.php/privacy-policy

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