- Mauritius Revenue Authority

Assuming tax is required, the following results were found.

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 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...

https://www.mra.mu/index.php/media1/publications/incentive-schemes
Monthly PAYE / CSG / NSF Return

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...

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

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...

https://www.mra.mu/index.php/eservices1/financial-assistance/csg-child-allowance
e-EDF/ROE/Annual TDS

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...

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

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)...

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

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...

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)...

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

https://www.mra.mu/index.php/taxes-duties/corporate-taxation
Credit Card Privacy Policy

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...

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. *...

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

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...

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

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