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INTERNATIONAL TAXATION V02A

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 disabilities in employment. Under the scheme, Government will provide a monthly "Prime à L’Emploi" of up to Rs. 15,000 for full time employees and up to Rs 7,500 for part time employees for the first two years of employment. Qualifying employees should take employment between 01 July 2024 and 30 June 2025.

The MRA has been entrusted with the responsibility to pay the Prime à L’Emploi.

ArrowRight2Blue Click Here - Application to join the new “Prime a L’Emploi Scheme : 2024 - 2025"

The following conditions prevail for a qualifying employee:

  1. Employee should be a female person; or

  2. A person with disabilities registered under the Training and Employment of Disabled Persons Act.

The above qualifying employee should also be –

  1. a citizen of Mauritius and is resident in Mauritius;

  2. employed on a full-time basis by an eligible employer;

  3. employed on a part-time basis by an eligible employer and works for a minimum of 20 hours in a week;

  4. above the age of 18 years and under the age of 62 years on the date of being employed by the eligible employer;

  5. not in employment for a period of at least three months prior to the date of being employed by the eligible employer;

  6. deriving a basic wage or salary that does not exceed 50,000 rupees in a month; and

  7. an individual who is not undergoing training or a household employee.

The following employers are eligible for the scheme:

An employer established in Mauritius and includes a company, a societe, an association, a trust, a foundation, a co-operative, a charitable institution approved by the Director-General or registered under the Registration of Associations Act, charitable trust or charitable foundation, a religious body and an individual who is an employer.

The following employers are not eligible for the scheme:

  • A Ministry, a Government department, a local authority, a statutory body or the Rodrigues Regional Assembly; a public enterprise; a person employing only household employees; and such category of employer as may be prescribed;

NB: Public Enterprise refers to an institution which is either Government-owned or Government-controlled, and which is entirely or majority-owned or otherwise controlled by the Government or by any other public institution.

Employers are required to maintain the employment of a qualifying employee for a period of at least three years.

Application to join the scheme:

  1. An eligible employer should apply electronically to the Director-General for an approval with respect to its qualifying employee within 15 days from the date the employee takes up employment.

  2. Where the applicable conditions are met, approval is given by the MRA instantly on the website.

  3. On successful submission of the application to join the scheme, an acknowledgement message will be displayed on the screen together with the NIDs of approved qualifying employees.

  4. The application to join the scheme, in respect of an employee, is made only once.

  5. Where an employee’s employment is terminated by the employer, new application made by the employer is allowed after 3 months following the month in which the employment of an employee is terminated.

Monthly application for payment of the “Prime à L’Emploi”:

  1. Employers are required to submit, with respect to a month, a monthly application electronically to the Director-General and provide the details of the approved qualifying employees who were employed under the scheme during that month.

  2. Monthly application for payment, with respect to a month, is required to be made within 3 months from the end of that month.

  3. Employers are required to be compliant with their obligations under the Social Contribution and Social Benefits Act 2021, the National Savings Fund Act, the Human Resource Development Act and Part VIII of the Workers’ Rights Act 2019.

Method of application:

To submit an application, employers are required to use their Employer Registration Number (ERN) as user ID and the password allocated by the MRA.

Application for monthly payment of the “Prime à L’Emploi”

ArrowRight2Blue Click Here - Application for monthly payment of the “Prime à L’Emploi”

Refund of Allowance by Employer

  1. Where an employer has benefited from an allowance for a particular month and fails to pay the basic wage or salary of the qualifying employee for that month, the employer shall not be entitled to any allowance for any subsequent month and shall be liable to refund the allowance for that month to the Director-General.

  2. Where an employer has benefited from an allowance in excess of the amount to which he is entitled or has provided false, incorrect, incomplete or inaccurate information, 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.

  3. Where the Director-General determines that a qualifying employee in respect of whom an allowance has been paid has not worked for the employer to whom the allowance has been paid, the employer shall be liable to refund the total allowance that has been paid in respect of that qualifying employee.

  4. Where the employer terminates the employment of a qualifying employee before the end of the period of 3 years, he shall be liable to refund the total allowance that has been paid to him, in respect of that qualifying employee.

General information before making an application:

  • Employers are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

  • Kindly note that it is the employer's responsibility to make a correct and complete application.

  • Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.

Support services

Eligible employers who are not able to submit an application are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to16 30 on working days to assist employers.

Pregnancy Care Allowance : one-off payment Rs 3,000

As announced in the Budget 2024/2025, a one-off Pregnancy Care Allowance of Rs 3,000 will be paid by the Government of the Republic of Mauritius to encourage expecting mothers to systematically follow the required medical checkups during their pregnancy. The allowance is payable after the completion of the 6th medical checkup by the expecting mothers.

The MRA has been entrusted with the responsibility to pay the allowance.

In order to benefit from the allowance, the expecting mothers should submit an application electronically to the MRA.

ArrowRight2Blue Click here to submit an application for for the one-off Pregnancy Care Allowance

Eligibility

To benefit from the allowance, an eligible woman should be:

  1. a citizen of Mauritius;

  2. a resident in Mauritius in accordance with section 73(1)(a) of the Income Tax Act; and

  3. has completed the 6th medical checkup during the period 07 June 2024 to 30 June 2025

Method of application

To enable the MRA to effect payment of the Pregnancy Care Allowance, an eligible woman is requested to submit a one-time application and provide the bank account held by her in her name or held jointly with her spouse, mother, father, legal guardian or any other person.

On providing the required information, a one-time password (OTP) will be sent on the mobile phone number provided and the OTP will have to be entered in order to proceed with the application.

The eligible woman is also required to insert the date of the 6th medical checkup completed and the expected date of delivery.

No application will be entertained after 31 December 2025.

Pre-requisite (please read this section carefully before submitting your application)

An eligible woman must ensure that she has the following at hand:

  1. Her National Identification Card (NIC);

  2. Her mobile phone; and

  3. Bank account details held by her in her name or held jointly with her spouse, mother, father, legal guardian or any other person.

Additional Information

  1. After verifications by the MRA, the Pregnancy Care Allowance will be paid to an eligible woman directly in a bank account held by her in her name or held jointly with her spouse, mother, father or legal guardian.

  2. An eligible woman is required to keep for a period of 1 year, medical certificates or public health institutions’ appointment cards attesting the dates on which each of the 6 medical checkups with respect to the pregnancy have been carried out.

  3. Where an eligible woman makes a false declaration to unduly benefit from the one-off allowance, she shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for a term not exceeding 2 years.

General information before making an application:

  • Eligible woman is recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

  • Kindly note that it is the responsibility of the eligible woman to make a correct and complete application.

  • Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.

Support services

Eligible woman who are not able to submit an application are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist applicants.

CSG School Allowance – Rs 2,000 Monthly: July 2024 to June 2025

As announced in the Budget 2024/2025, a monthly School Allowance of Rs 2,000 will be paid by the Government of the Republic of Mauritius, to children who have reached the age of three years up to the month in which they reach the age of ten years.

The Mauritius Revenue Authority (MRA) has been entrusted with the responsibility to pay the allowance.

In order to benefit from the allowance, an eligible parent should apply electronically to the MRA in respect of an eligible child.

ArrowRight2Blue Click here to submit an application for the School Allowance

Eligible Child

To benefit from the allowance, the child should be:

  1. a citizen of Mauritius;

  2. a resident in Mauritius in accordance with section 73(1)(a) of the Income Tax Act; and

  3. have reached the age of 3 years and have not reached the age of 10 years as at 1 July 2024.

Eligible Parent

Eligible parents refer to:

  1. the mother;

  2. the father; or

  3. the person to whom a Court of competent jurisdiction has entrusted the guardianship of the eligible child.

Method of application

To enable the MRA to effect payment of the School Allowance, an eligible parent is requested to submit a one-time application and provide the bank account details of the eligible child or the bank account details held jointly by the eligible child and his eligible parent.

If an eligible parent has more than one eligible child, separate applications should be made for each eligible child.

On providing the required information, a one-time password (OTP) will be sent on the mobile phone number provided and the OTP will have to be entered in order to proceed with the application.

No application will be entertained after 31 December 2025.

Pre-requisite (please read this section carefully before submitting your application)

An eligible parent must ensure that he has the following at hand:

  1. His National Identification Card (NIC);

  2. His mobile phone;

  3. The National Identification Number of the eligible child, and

  4. Bank account details of the child held in his name or held jointly by him and his eligible parent.

Additional Information

  1. After verifications by the MRA, the School Allowance will be paid:

  2. to an eligible child, every month, directly in a bank account held by him in his name or held jointly by him and his eligible parent;

  3. for the twelve (12) consecutive months immediately preceding that month, provided that the School Allowance is not paid for any month prior to the month of July 2024.

  4. Where the eligible parent makes a false declaration to unduly benefit from the school allowance, he shall commit an offense and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for a term not exceeding 2 years.

General information before making an application:

  1. Eligible parent is recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

  2. Kindly note that it is the responsibility of the eligible parent to make a correct and complete application.

  3. Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by the MRA to communicate with you.

Support services

Eligible parents who are not able to submit an application are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

MRA Help Desk service on 207 6000 is also available during office hours from 08:45 to 16:30 on working days to assist applicants.

Maternity Allowance - Rs 2,000 Monthly: July 2024 to June 2025

As announced in the Budget 2024/2025, a monthly Maternity Allowance of Rs 2,000 will be paid by the Government of the Republic of Mauritius to mothers for nine consecutive months, upon reaching their third trimester of pregnancy.

The MRA has been entrusted with the responsibility to pay the allowance to assist future mothers to cater for the cost of medical care, nutrients and supplements for the mothers, prior to birth and after birth of their child.

In order to benefit from the allowance, an eligible woman should submit an application electronically to the MRA.

ArrowRight2Blue Click here to submit an application for the Maternity Allowance

Eligibility for Maternity Allowance

An ‘eligible woman’ is a woman who is pregnant and who is -

  1. a citizen of Mauritius;

  2. resident in Mauritius in accordance with Section 73(1)(a) of the Income Tax Act; and

  3. has reached her third trimester of pregnancy on or after 07 June 2024 but on or before 30 June 2025.

Method of application

To enable the MRA to effect payment of the Maternity Allowance, an eligible woman is requested to submit a one-time application and provide the bank account held by her in her name or held jointly with her spouse, mother, father, legal guardian or any other person.

On providing the required information, a one-time password (OTP) will be sent on the mobile phone number provided and the OTP will have to be entered in order to proceed with the application.

The eligible woman is also required to insert her expected date of delivery.

No application will be entertained after 31 December 2025.

Pre-requisite (please read this section carefully before submitting your application)

An eligible woman must ensure that she has the following at hand:

  1. Her National Identification Card (NIC);

  2. Her mobile phone; and

  3. Bank account details held by her in her name or held jointly with her spouse, mother, father, legal guardian or any other person.

Additional Information

  1. After verifications by the MRA, the Maternity Allowance will be paid:

    • to an eligible woman, every month, directly in a bank account held by her in her name or held jointly with her spouse, mother, father or legal guardian;

    • in respect of the month when she has reached the third trimester of her pregnancy and in the next 8 consecutive months.

  2. An eligible woman is required to keep, for a period of 1 year, the medical certificate attesting her expected date of delivery.

  3. Where an eligible woman makes a false declaration to unduly benefit from the Maternity Allowance, she shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for a term not exceeding 2 years.

General information before making an application:

  • Eligible woman is recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

  • Kindly note that it is the responsibility of the eligible woman to make a correct and complete application.

  • Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.

Support services

Eligible women who are not able to submit an application are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist applicants.

Financial Assistance to Households : Power Cuts for 12 Consecutive Hours During the Passage of Cyclone Belal

 

ArrowRight2Blue Click here to submit your bank details

 

The Mauritius Revenue Authority (MRA) informs subscribers of the Central Electricity Board (CEB) that the Government of the Republic of Mauritius has decided to provide for the payment of a one-off financial assistance of Rs 2,000 to each household that has faced power cuts for 12 consecutive hours during the passage of the cyclone Belal.

The MRA has been entrusted the responsibility to make the payment to eligible subscribers in accordance with a list provided by the CEB.

Eligible Households

Households are eligible for the financial assistance where the power cut of 12 consecutive hours occurred between Monday 15 January 2024 at 10:10 hrs (Class II cyclone warning) and Saturday 20 January 2024 at 18:00 hrs (completion of reinstatement works by CEB)

Submission of Bank Details

  1. Eligible subscribers, whose bank details are already available at the MRA, do not have to submit their bank details. The payment of the one-off financial assistance of Rs 2,000 has been credited directly to their bank accounts.

  1. Other eligible subscribers, whose bank details are NOT already available at the MRA, are required to submit their bank details electronically to the MRA.

ArrowRight2Blue Click here to submit your bank details

 

Subscribers are required to insert their National Identity Card Number.

On providing the required information in the login page, a one-time password (OTP) will be sent on the mobile phone number provided and the OTP will have to be entered in order to proceed with the application.

Pre-requisite

The applicant must ensure that he has the following at hand:

  1. His National Identification Card (NIC);

  2. His mobile phone; and

  3. The details of a valid bank account details in this name in which the allowance will be credited.

General information before making an application:

  • The applicant is recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

  • Kindly note that it is the responsibility of the applicant to make a correct and complete application.

  • Please ensure that the applicant provides an email address and a telephone number as they will be used by MRA to communicate with you.

Support services

The list of eligible subscribers has been provided by CEB. Subscribers who may be eligible for the financial assistance but are unable to provide their bank details on the MRA website are required to contact the CEB or phone on the CEB Hotline "8912" for clarifications and further information.

  1. Financial Assistance - Diesel Monthly Statement
  2. Financial Assistance - Diesel Registration
  3. Prime a L'emploi - July 2023 to June 2024
  4. e-ATDR
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