Assuming income is required, and at is required, the following results were found.

  • Overview of Taxes

    Overview of Taxes The taxes administered by MRA are all on a self-assessment system. Under that system, persons liable to pay the relevant tax or duty have to submit declarations at the end of...

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

  • Obligation to file a return

    Obligation to file a return Income Tax Returns for individuals An individual who is in receipt of emoluments, pension or deriving income from trade, business, profession, agriculture, rents and...

    https://www.mra.mu/index.php/individuals/obligation-to-file-a-return

  • Reliefs, Deductions & Allowances

    Reliefs, Deductions & Allowances Only an individual who is resident in Mauritius during the income year ending 30 June 2026 is entitled to claim personal reliefs, deductions and allowances. Where...

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

  • Negative Income Tax (NIT)

    Negative Income Tax (NIT) Leaflet What is NIT? Who is eligible? How do I apply for NIT? What is the allowance payable? What should an individual do to start benefiting from NIT? When will payment...

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

  • FAQs - Income Tax

    FAQs - Income Tax FAQs for PAYE Employer FAQs for PAYE Employee Advertising Structure Fee Tax Deduction at Source (TDS) Advance Payment System (APS)

    https://www.mra.mu/index.php/faqs/income-tax

  • Income Tax Guides

    Income Tax Guide Guide on Pay As You Earn (PAYE) Frequently Asked Questions (FAQs) : Social Contribution (CSG) Income Allowance Guide on Corporate Social Responsibility (CSR) Starting Business...

    https://www.mra.mu/index.php/media1/publications/income-tax

  • Income Support - BRP

    Income Support to persons attaining 60 years as from 01 September 2025 Application for Income Support to persons attaining 60 years as from 01 September 2025 Income Support to persons attaining 60...

    https://www.mra.mu/index.php/eservices1/financial-assistance/income-support-brp

  • CSG Income Allowance

    Social Contribution (CSG) Income Allowance : July 2025 to June 2027 Following the Budget 2025-2026, the monthly Social Contribution (CSG) Income Allowance (the “CSG Allowance”) payable to eligible...

    https://www.mra.mu/index.php/eservices1/financial-assistance/social-contribution-csg-income-allowance

  • Solidarity Levy

    Solidarity Levy (SL) - Abolished as from 01 July 2023 An individual whose leviable income exceeds Rs 3 million is liable to a solidarity levy which is calculated at the rate of 25% of the leviable...

    https://www.mra.mu/index.php/individuals/solidarity-levy

  • FAQs - Tax Deduction at Source (TDS)

    Frequently Asked Questions on Tax Deduction at Source (TDS) GENERAL QUESTIONS INTEREST PAYMENTS TO CONTRACTORS AND SUB-CONTRACTORS ROYALTIES PAYMENTS FOR SPECIFIED SERVICES RENT PAYMENTS TO OWNER...

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

  • Monthly PAYE / CSG / NSF Return

    Monthly PAYE / CSG/ NSF Return Communique : CSG monthly Return - Payment of Wage Relativity Adjustment (18.09.24) Financial Support to Enterprises : Payment of Special Allowance 2024 (24.12.24)...

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

  • Pay As You Earn (PAYE)

    Pay As You Earn (PAYE) What is PAYE? Main Characteristics Personal Reliefs & Deductions Calculation and withholding of tax Cumulative PAYE System Remittance of PAYE withheld Fair Share Contribution...

    https://www.mra.mu/index.php/employers/paye

  • Monthly Contribution

    Monthly Contribution for pay period prior December 2017 Circular Letter to Employers (NPF and NSF contributions) For pay period prior December 2017, employers will have to submit, on a monthly...

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

  • Communique 2019

    Communiqué / Press Release at MRA for the Year 2019 Click on the links below to view the documents: Press Release : Seizure of heroin worth Rs. 17 million (24.12.19) Renewal of licences for sale of...

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

  • Communique 2018

    Communiqué / Press Release at MRA for the Year 2018 Click on the links below to view the documents: Press Release : Border Protection - Seizure of heroin worth Rs. 60 million (20.12.18) Invitation...

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

  • Communique 2017

    Communiqué / Press Release at MRA for the Year 2017 Click on the links below to view the documents: The Common Reporting Standard (CRS) - Publication of the list of Reportable Jurisdictions...

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

  • Communique 2016

    Communiqué / Press Release at MRA for the Year 2016 Click on the links below to view the documents: Renewal of Licences for Sale of Beer, Rum, Liquor & Alcoholic Products - Mauritius (27.12.16)...

    https://www.mra.mu/index.php/12-media-centre/249-communique-2016

  • Tax Deduction at Source (TDS)

    Tax Deduction at Source (TDS) Circular - Annual TDS Return for the year ended 30 June 2016 Template of Annual TDS Return E-File Specifications for Annual TDS Return Specimen format of Statement of...

    https://www.mra.mu/index.php/downloadable-forms/tax-deduction-at-source

  • Communique 2020

    Communiqué / Press Release at MRA for the Year 2020 Click on the links below to view the documents: Renewal of Licences for Sale of Beer, Rum, Liquor & Alcoholic Products (22.12.20) Invitation for...

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

  • Self Employed

    Self Employed / Current Payment System (CPS) Who is a self-employed? A self-employed person is one who does not have a contract of employment and who derives income from any trade, business or...

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

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