OurMandate


  • Our Vision

    To be a world class Revenue Authority respected for its professionalism, efficiency, fairness, integrity and its contribution to our economic and social development.

  • Our Mission

    To continually reform and modernise Revenue Administration in order to manage and operate an effective and efficient Revenue organisation comprising of highly motivated and skilled staff.

  • Our Core Values

    Core Values

  • Our Role

    The Mauritius Revenue Authority (MRA) is a body corporate, 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 and, as such, the Ministry of Finance and Economic Development continues to have overall responsibility for the organisation and monitors its performance.

    The MRA is responsible for collecting approximately 90% of all tax revenues and for enforcing tax laws in Mauritius.

    The MRA collects:

    Direct Taxes

    • Corporate Tax
    • Personal Income Tax
    • Tax Deduction at Source (TDS)

    Indirect Taxes

    • Value Added Tax (VAT)
    • Customs Duties
    • Excise Duties
    • Gambling Taxes

    Fees & Levies

    • Passenger Fees
    • Passenger Solidarity Fees
    • Environment Protection Fees
    • Advertising Structure Fee
    • Special Levy on Banks
    • Special Levy on Telecommunications Companies
    • Fees payable in respect of several licences & for the issue of Tax Residence Certificates (TRCs)

    The MRA has additional responsibility for collecting:

    • National Pension Fund (NPF) / National Savings Fund (NSF) contributions
    • HRDC Training Levy
    • Workfare Program Fund
    • Contributions payable under the Mauritius Cane Industry Authority Act
    • Net proceeds for the Lotto Fund
    • Corporate Social Responsibility levies
    • Levy payable by gambling operators to the Responsible Gambling & Capacity Building Fund

    The MRA also administers and pays:

    • Negative Income Tax
    • Special Allowance