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.

• Communiqué : CSG School Allowance (03.07.24)

• Video: CSG School Allowance de Rs. 2,000: Comment faire pour en bénéficier?

 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.

Electronic Filing of ATDR Application

MRA is providing a facility to submit ATDR application electronically.

You may also refer to Guidelines for ATDR

General Information for Electronic Filing of ATDR application:

To use the e-filing facility, you must have Adobe Reader version 8.0 (or above) or click here to download.

You are strongly recommended to use Internet Explorer 6.0 or above

In case of browser issue, click here

In case you have submitted an ATDR application electronically and wish to amend your application, please submit an ATDR application form downloadable from our website or available at MRA Service Counter, Ehram Court.

1. Filing of ATDR application

   1. Enter your TAN and Assessment Number, click on "OK".

   2. Your TAN and Name will automatically appear on the application form. In case there are changes in your personal data, kindly fill in a "Personal Data change Form" available here or MRA Service Counter and send it to MRA.

   3. Ensure that you have all the required information before you begin. While filling the ATDR application, please insert a valid e-mail address in order to obtain an acknowledgment confirming that your ATDR application has been received by MRA for further processing.

   4. The detailed grounds of dissatisfaction have to be specified in the ATDR application form. Alternatively a copy of the notice of objection / appeal may also be attached electronically to the ATDR application form.

   5. You may wish to print a copy before submitting the ATDR application online.

   6. After submission, you may print the acknowledgement confirmation for recording purposes.

        Click here for the Electronic Filing of ATDR Application

2. Support Services

   For further information, you may call at the Customer Service Desks, Ground Floor, MRA Headquarters, Ehram Court, Corner Mgr Gonin & Sir Virgil Naz Streets, Port Louis or call MRA Help Desk on 207 6000.

   You may also contact the ATDR Secretariat on the following:

   The Secretariat
   ATDR Panel
   Mauritius Revenue Authority
   Level 10, Ehram Court, Cnr. Mgr Gonin & Sir Virgil Naz Streets, Port Louis
   Phone No.: 207 6000 | Fax No.: 207 6041
   Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Prime à L’Emploi: July 2023 to June 2024

• Communiqué

• Application to join the new “Prime a L’Emploi Scheme”

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

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

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

Following measures announced in budget 2023-2024, 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 the first two years of employment. Qualified employee should take employment between the period 1 July 2023 to 30 June 2024.

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

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. above the age of 18 years on the date of being employed by the eligible employer;

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

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

6. 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.

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.

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.

Independence Allowance - Rs 20,000

• Video : Independence Allowance - Rs 20,000

• Communique (10.07.23)

Following the announcement made in the Budget Speech 2023/2024, a one-off allowance of Rs 20,000 will be paid by the Government of the Republic of Mauritius to eligible youths who have attained the age of 18 years on or after 01 January 2023.

The MRA has been entrusted with the responsibility to pay the Independence Allowance.

In order to benefit from the allowance, an application should be submitted electronically to the MRA and should include the National Identity Card number of the eligible youth.

  Click here to submit an application for the Independence Allowance

Eligibility for Independence Allowance

An ‘eligible youth’ is an individual who -

1. is a citizen of Mauritius;

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

3. has attained the age of 18 years on or after 1 January 2023.

Method of application

To enable the MRA to effect payment of the Independence Allowance, an applicant, is requested to submit a one-time application and provide the bank account details held solely in the name of the eligible youth or the bank account details held jointly by the eligible youth and his mother, father or the person to whom a Court of competent jurisdiction has entrusted the guardianship of the youth.

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.

Time frame to make an application

• For youths who have attained the age of 18 years between 01 January and 20 July 2023, the deadline to submit their application is 20 July 2024.

• For those who have attained the age of 18 years after 20 July 2023, they are required to submit their application within a period of 12 months from the date they attain the age of 18 years.

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

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

1. His National Identification Card (NIC);

2. His mobile phone;

3. The National Identification Card Number of the eligible youth; and

4. Bank account details of the eligible youth in his name or held jointly by him and his mother, father or his legal guardian.

Conditions for an individual to be resident in Mauritius

As per the Income Tax Act 1995, an individual is resident in Mauritius when he -

1. has his domicile in Mauritius unless his permanent place of abode is outside Mauritius;

2. has been present in Mauritius in that income year, for a period of, or an aggregate period of, 183 days or more; or

3. has been present in Mauritius in that income year and the 2 preceding income years, for an aggregate period of 270 days or more.

Eligible Youths with disabilities

Eligible Youths with disabilities, who are unable to open a bank account in their own name or jointly with another person, are requested to submit the one-time application by selecting Bank Account held jointly with Legal Guardian and providing the bank account details of the person who will act as guardian.

The applicant is requested at the same time to send an email to the MRA on This email address is being protected from spambots. You need JavaScript enabled to view it. and provide the NIC number of the eligible youth with disabilities.

General information before making an application:

• 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 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

Applicants 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.