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CPS Online
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....
https://www.mra.mu/index.php/eservices1/individual/cps -
Self Employed
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...
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...
https://www.mra.mu/index.php/downloadable-forms -
Archived Incentive Schemes
Incentive Schemes 2025 Leaflet on Tax Disputes Settlement Scheme (TDSS) 2025 Guide on Voluntary Disclosure Settlement Scheme (VDSS) 2025 Leaflet on Tax Arrears Settlement Scheme (TASS) 2025...
https://www.mra.mu/index.php/media1/publications/incentive-schemes -
VAT Sensitisation Campaign
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...
https://www.mra.mu/index.php/vat/vat-sensitisation-campaign -
Independence Allowance
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...
https://www.mra.mu/index.php/eservices1/financial-assistance/independence-allowance -
Fair Share Contribution
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...
https://www.mra.mu/index.php/employers/paye/fair-share-contribution -
Monthly TDS Return
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...
https://www.mra.mu/index.php/eservices1/corporate/monthly-tds-return -
Statement of Information for VAT exempt body or person
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...
https://www.mra.mu/index.php/eservices1/vat-eservices/statement-of-information-for-vat-exempt-body-or-person -
Reliefs, Deductions & Allowances
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”...
https://www.mra.mu/index.php/individuals/reliefs-deductions-allowances -
Customs Forms
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...
https://www.mra.mu/index.php/downloadable-forms/customs-forms -
Declaration of Company not in operation
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...
https://www.mra.mu/index.php/eservices1/corporate/declaration-of-company-not-in-operation -
Communique 2018
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)...
https://www.mra.mu/index.php/12-media-centre/247-communique-2018 -
Renewal of Licences
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...
https://www.mra.mu/index.php/eservices1/individual/renewal-of-licences -
Prime a L'emploi - July 2023 to June 2024
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...
https://www.mra.mu/index.php/eservices1/financial-assistance/prime-a-l-emploi-july-2023-to-june-2024 -
MRA Board
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...
https://www.mra.mu/index.php/9-about-mra/342-mra-board -
Mandate & Vision
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...
https://www.mra.mu/index.php/about-us1/mandate-vision -
Monthly PAYE/NPF/NSF Return
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...
https://www.mra.mu/index.php/eservices1/corporate/monthly-paye-npf-nsf-return -
Objections & Appeals
of law, with the Secretary to the Revenue Tribunal. Objections & Appeals Revenue Tribunal Tax Disputes Settlement Scheme (TDSS) Guidelines for Objection & Appeal Electronic Filing of Objection Forms...
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...
https://www.mra.mu/index.php/individuals/exempt-income






