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

  • International Aspects of Taxation

    International aspects of Taxation Commitments taken by Mauritius to implement tax good governance principles Abolition of the Deemed Foreign Tax Credit (DFTC) regime Abolition of the Category 2...

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

  • Company & Trust Return

    Company Return (IT Form 3 & 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...

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

  • SME Corner

    Small and Medium Enterprises (SMEs) - Introduction Information Pack for Newly Registered Taxpayer SME Guides Guide on Tax Deduction at Source (TDS) Presumptive Tax Starting Business Guide Guide on...

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

  • CTASS 2024

    Contributions & Tax Arrears Settlement Scheme (CTASS) 2024 The Mauritius Revenue Authority (MRA) informs the public that the Tax Arrears Settlement Scheme has been renewed for the financial year...

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

  • Statement of Practice / Practice Note

    Statements of Practice Income Tax Title Date Issued Reference Remarks Trusts and Foundations 24-08-21 SP 24/21 Tax treatment arising from adoption of IFRS 15 - Revenue from contracts with customers...

    https://www.mra.mu/index.php/taxes-duties/statement-of-practice-practice-note

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

    Financial Assistance to Employers: Payment of National Minimum Wage and Salary Compensation 2024 Application for financial assistance for payment of Salary Compensation The public is hereby...

    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...

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

  • Double Taxation Avoidance Agreements

    Double Taxation Avoidance Agreements So far Mauritius has concluded 46 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are: Australia (Partial)...

    https://www.mra.mu/index.php/taxes-duties/international-taxation/double-taxation-agreements

  • Tax Calendar

    JULY 2024 By Monday 15th July Electronic submission of Companies Return for accounting year ending in December 2024 with no tax liabilities or loss is declared. By Monday 15th July Payment of...

    https://www.mra.mu/index.php/important-dates

  • e-Objection

    Electronic Filing of Objection MRA is providing a facility to submit a Notice of Objection electronically. You may also refer to Guidelines for Objection . General Information for Electronic Filing...

    https://www.mra.mu/index.php/eservices1/e-objection

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

    Prime à L’Emploi: July 2023 to June 2024 Communiqué Application for monthly payment of the “ Prime à L’Emploi Scheme” Click Here - Application for monthly payment of the “Prime à L’Emploi”...

    https://www.mra.mu/index.php/eservices1/financial-assistance/prime-a-l-emploi-july-2023-to-june-2024

  • Prime à L’Emploi Scheme 2024 - 2025

    Prime à L’Emploi: July 2024 to June 2025 Following measures announced in budget 2024-2025, the " Prime à L’Emploi Scheme " has been extended with the objective to bring women and persons with...

    https://www.mra.mu/index.php/eservices1/financial-assistance/prime-a-l-emploi-scheme-2024-2025

  • Legislations

    Revenue Laws and Regulations Finance Acts Disclaimer Revenue Laws and Regulations Revenue Laws (In alphabetical order) Regulations Advertisements Regulation Act 1930 insofar as it relates to...

    https://www.mra.mu/index.php/legislations1

  • Communique 2025

    Communiqué / Press Release for the year 2025 Communiqué Press Release Click on the links to view the documents: Communiqué Invitation for bids : Procurement of Two X-Ray Scanners (19.06.25) Fake...

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

  • MRA Videos

    List of Videos MRA Playlist Nouvelles mesures douanières 2025/26: Tout ce qu'il faut savoir - 27.06.25 Budget 2025/26: What's new at MRA Customs [Bhojpuri] - 27.06.25 Statement by Ms. Nana Akua...

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

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