Employee Declaration Form (EDF)

1. What is an EDF?
2. Why and when to submit an EDF?
3. Use made by employers on receipt of EDF
4. EDF 2024 / 25

What is an EDF?

An EDF is a Declaration Form claiming the Reliefs, Deductions & Allowances to which an individual is entitled in an income year. An individual is entitled to Reliefs, Deductions & Allowances as follows:-

1. Only an individual who is resident in Mauritius during the income year ending 30 June 2025 is entitled to claim personal reliefs, deductions and allowances.

2. Where for the income year ending 30 June 2025, a person claims deduction for dependents,the spouse of that person is not entitled to claim any deduction for dependents.

3. An individual is not entitled to claim for the income year ending 30 June 2025 deduction for dependents -

   1. If the net income and exempt income of his dependent exceeds 110,000 rupees;

   2. If the net income and exempt income of his second dependent exceeds 80,000 rupees;

   3. If the net income and exempt income of his third dependent exceeds 85,000 rupees;

   4. If the net income and exempt income of his fourth dependent exceeds 80,000 rupees.

   For the purpose of 3 above, in case the dependent in respect of whom a deduction has been claimed includes a bedridden next of kin, the net income and exempt income of that dependent shall exclude the benefits derived by the bedridden next of kin under the National Pensions Act.

   The exemption of Rs 325,000 granted to a taxpayer in respect of self has been replaced by a tax rate of 0 per cent applicable on the first Rs 390,000 of chargeable income.

   “Dependent” means either a spouse, a bedridden next of kin under his care, a child under the age of 18 or a child over the age of 18 and who is pursuing full-time education or training or who cannot earn a living because of a physical or mental disability.

   “Bedridden next of kin”, in respect of a person, means the bedridden spouse, father, mother, grandfather, grandmother, brother or sister of that person or of his spouse, provided the bedridden next of kin is -

   1. eligible to the carer’s allowance payable under the National Pensions Act; and

   2. under the care of that person.

4. “Child” means

   1. an unmarried child, stepchild or adopted child of a person;

   2. an unmarried child whose guardianship or custody is entrusted to the person by virtue of any other enactment or of an order of a court of competent jurisdiction;

   3. an unmarried child placed in foster care of the person by virtue of an order of a court of competent jurisdiction.

5. “Retired person” means a person who attains the age of 60 at any time prior to 1 July 2024 and who, during the income year ending 30 June 2025, is not in receipt of any business income or emoluments exceeding Rs 50,000 other than retirement pension.

6. “Disabled person” means a person suffering from permanent disablement.

7. Additional exemption in respect of dependent child pursuing undergraduate or postgraduate course

   1. Where a person has claimed an additional deduction and the dependent is a child pursuing a non-sponsored full-time undergraduate or postgraduate course at an institution recognised by the tertiary Education Commission established under the Tertiary Education Commission Act or at a recognized tertiary educational institution, outside Mauritius, the person may claim an additional deduction in respect of that child pursuing tertiary education of Rs 500,000.

   2. The additional exemption is not allowable :-

      1. in respect of the same dependent for more than 6 years;

      2. where the tuition fees, excluding administration and student union fees, are less than Rs 34,800 for a child following an undergraduate course in Mauritius;

8. Interest Relief on secured housing loan

   1. A person who has contracted a housing loan, which is secured by a mortgage or fixed charge on immoveable property and which is used exclusively for the purchase or construction of his house, may claim a relief in respect of the interest paid or profit charge paid on the loan (under the Islamic financing arrangement).

   2. The relief to be claimed in the EDF is the amount of interest payable or profit charge payable in the income year ending 30 June 2025. In the case of a couple where neither spouse is a dependent spouse, the relief may be claimed by either spouse or at their option, divide the claim equally between them.

   3. The loan must have been contracted from :-

      1. a bank, a non-bank deposit taking institution, an insurance company, or the Sugar Industry Pension Fund;

      2. the Development Bank of Mauritius by its employees; or

      3. the Statutory Bodies Family Protection Fund by its members.

      4. an Islamic Financing Arrangement.

   4. The relief is not allowable where the person or his spouse :-

      1. is, at the time the loan is contracted, already the owner of a residential building;

      2. derives in the income year ending 30 June 2025, total income (net income plus interest and dividends received) exceeding Rs 4 million;

      3. has benefited from any new housing scheme set up on or after 1 January 2011 by a prescribed competent authority.

9. Relief for Medical insurance premium or contribution

   A person may claim relief for premium or contribution payable for himself or his dependents in respect of whom deduction for dependents has been claimed at section 3.1:-

   1. on a medical or health insurance policy; or

   2. to an approved provident fund which has its main object the provision for medical expenses. The relief is limited to the amount of premium or contribution payable for the income year up to a maximum of :-

      • Rs 25,000 for self

      • Rs 25,000 for first dependent

      • Rs 20,000 for second dependent

      • Rs 20,000 for third dependent

      • Rs 20,000 for fourth dependent

   No relief should be claimed where the premium or contribution is payable by the employer or under a combined medical and life insurance scheme.

10. Deduction for Solar Energy Investment Allowance

    A person will be allowed to deduct the total amount invested in a solar energy unit during the income year. In the case of a couple where neither spouse is a dependent spouse, the relief may be claimed by either spouse or at their option, divide the claim equally between them.

11. Deduction for Household Employees

    Where a person employs one or more household employees, he may claim a deduction of the wages paid to the household employees up to a maximum of 30,000 rupees, from his net income, provided he has duly paid the contributions payable under The Social Contribution and Social Benefits Act and the National Savings Fund Act. In case of a couple, the deduction shall not, in the aggregate, exceed 30,000 rupees.

12. Rainwater Harvesting Investment Allowance

    A person who has invested in a rainwater harvesting system during the income year ending 30 June 2025 may deduct the amount invested from his net income. In the case of a couple where neither spouse is a dependent spouse, the relief may be claimed by either spouse or at their option, divide the claim equally between them.

13. Deduction for fast charger investment allowance in respect of electric car

    A person will be allowed to deduct the total investment in the acquisition of a fast charger for an electric car during the income year ending 30 June 2025.

14. Deduction for donation to charitable institutions

    A person will be allowed to deduct from his net income the amount donated electronically to charitable institutions up to an amount of Rs 100,000 in the income year commencing on 1 July 2024.

15. Deduction for contribution made to approved personal pension schemes

    A person will be allowed to deduct from his net income the amount contributed in respect of an individual pension scheme, an amount of up to Rs 50,000, in the income year commencing on 1 July 2024.

16. Angel Investor Allowance

    Where an angel investor has, in an income year, invested a minimum of Rs 100,000 to the seed capital of a qualifying start-up SME by way of acquisition of shares, he shall be entitled to a relief, by way of a deduction from his net income, of 50 per cent of the amount invested in that income year.

    • The total deduction shall not exceed Rs 500,000 in an income year.

    • Any unrelieved amount in an income year may be carried forward and deducted against the net income of the 2 succeeding years.

    Angel investor means an individual who is aged 18 years or above and who is:-

    1. a citizen of Mauritius; or

    2. the holder of a permanent residence permit or residence permit.

17. Deduction for the adoption of animals

    Where during the income year ending 30 June 2025, an individual has adopted an animal from the Mauritius Society for Animal Welfare or an NGO approved by the Director-General, he shall be entitled to a relief by way of a deduction from his net income of an amount of Rs 10,000 per animal adopted. The total deduction shall not exceed Rs 30,000 in an income year.

18. Deduction for fee paying private schools

    All parents having children in full-time education in fee-paying private schools will be eligible to an income tax deduction of up to Rs 60,000 per child per annum during the income year ending 30 June 2025.

19. Deduction for the employment of a carer

    Where during the income year ending 30 June 2025, an individual has employed a carer to cater for his parents or grandparents, he shall be allowed a deduction of Rs 30,000.

Where during the income year ending 30 June 2025, an employee becomes entitled to new reliefs, deductions and allowances, he may submit to his employer a fresh EDF claiming therein the new reliefs, deductions and allowances to which he is entitled.

Why and when to submit an EDF?

At the beginning of an income year an employee who, in respect of an income year, is entitled to :

• Reliefs, Deductions & Allowances,

wishes to have the Reliefs, Deductions & Allowances 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 electronically to his employer through the MRA website (www.mra.mu).

Use made by employers on receipt of EDF

Employers may retrieve EDF submitted on MRA’s website (www.mra.mu). An EDF without any claim for Reliefs, Deductions & Allowances is not valid and the employee concerned should be treated as if he had not furnished an EDF. The law makes it an offence for an employer to divulge or communicate to any person other than the Director-General any information contained in the EDF furnished by an employee or any matter relating to PAYE concerning that employee. However, the employer may disclose to the employee or, with his written consent, to any other person any information or matter relating to PAYE concerning that employee.

Fringe Benefits

1. What are fringe benefits?
2. Are fringe benefits taxable?
3. Types and valuation of fringe benefits subject to PAYE?
4. Value of fringe benefits effective as from 1st January 2014

1. What are fringe benefits?

   A ' fringe benefit ' is any advantage in money’s worth provided to an employee in respect of or in relation to his employment.

2. Are fringe benefits taxable?

   Any fringe benefit an employer provides to his employee is taxable and must be included in the employee’s pay. However a payment by an employer:

   1. to provide a pension or retiring allowance for the employee or his dependents;

   2. to a scheme approved by the Director-General to provide against medical expenses for the employee or his dependents; does not constitute a taxable benefit 

3. Types and valuation of fringe benefits subject to PAYE?

   Fringe benefits are treated as emoluments for PAYE purposes and include housing benefit, car benefit, tax benefit, full board and lodging to expatriates or locals, personal expenses of the employee which are borne by the employer and any other advantage in money’s worth.

4. Value of fringe benefits

Emoluments

1. What are emoluments?
2. Are all emoluments subject to tax?
3. Queries as to whether an amount is emoluments?

What are emoluments?

"Emoluments" means any advantage in money or in money’s worth and include:

1. salary, wages, leave pay, fee, overtime pay, perquisite, allowance, bonus, gratuity, commission or other reward or remuneration in respect of or in relation to the office or employment of an individual AND any fringe benefits;

2. superannuation, compensation for loss of office, pension (including any pension in respect of which a deduction is allowed under section 23 or 62, as the case may be), retiring allowance, annuity or other reward in respect of or in relation to past employment or loss or reduction of future income of that individual, whether receivable by that individual or by any person who is or has been the spouse or dependent of that individual.

Emoluments also include :

1. a remuneration to the holder of any office and fees payable to the director of a company,

2. an allowance under the National Assembly Allowances Act or a pension under the National Assembly (Retiring Allowances) Act,

3. a remuneration payable to a Mayor, Chairman of a District Council or Chairman of a Village Council under the Local Government Act 1989,

4. an allowance under the Rodrigues Regional Assembly (Allowances & Privileges) Act, and

5. an allowance payable to an apprentice. 

Are all emoluments subject to tax?

All emoluments are subject to tax, except those specified in the second schedule of the Income tax Act. 

Queries as to whether an amount is emoluments?

If there is any question or doubt as to whether an amount is or is not emoluments, the matter should be sent through email on This email address is being protected from spambots. You need JavaScript enabled to view it. to the Director-General setting out all the facts and providing all necessary particulars and documents. On receipt of the letter, the Director-General will endeavour to give a decision in writing as soon as possible. The employer or the employee concerned may make written representations to the Assessment Review Committee if he is not satisfied with the decision. If, pending the determination of the representations, the amount in question is paid to the employee, the employer will have to give effect to the decision of the Director-General.

Explanatory notes on Recycling fees

1. Recycling fees - applicable under the Employment Rigts Act (Repealed)

   Recycling fee was applicable where an employer terminated the employee’s contract of employment under certain conditions.

   The Employment Rights Act was repealed and replaced by the Workers Rights Act on 24 October 2019. Under the new legislation, the Portable Retirement Gratuity Fund has been introduced and recycling fee is not applicable.

2. Employers liable to recycling fees

   All employers, including a job contractor and a person who shares the profit or gross earnings of a shareworker, are liable to pay recycling fees.

   However, the following employers are not required to pay recycling fees:

   1. Employer in the sugar industry in respect of employees who voluntarily retires.

   2. Government in respect of public officers

   3. Local authority/Statutory in respect of  employees who are entitled to a pension or a compassionate allowance under a pension law

   4. Other employers in respect of part-time workers, migrant worker or a non-citizen and employees having less than 180 days continuous employment.

3. Rates

   The rates at which recycling fees are paid are as follows:

   No. of months of continuous employment	Rate paid for every 12 month of continuous employment
   Between 12 months and up to 120 months	6 days’ basic wage or salary
   Above 120 months up to 240 months	10 days’ basic wage or salary
   More than 240 months	15 days’ basic wage or salary

4. Base

   Recycling fee were payable on the basic wage or salary of the employee and were not subject to a maximum.

5. Due date

   The payment of recycling fees were ought to be made within 30 days from the date the employee’s contract has been terminated or 30 days from the date of expiry of the determinate agreement.

6. Claim and recovery of recycling fee due

   The Director-General may issue claim to employers in respect of any unpaid recycling fee and recover the amount due.