e-Services - Mauritius Revenue Authority

Simplified VAT Registration

Application for Simplified VAT Registration

Click Here to Register

Click Here to Register on Portal

Compulsory VAT Registration

Finance Act 2025 has brought amendments to the Value Added Tax Act where –

Value Added Tax (VAT) registration threshold reduced from Rs 6 million to Rs 3 million;

Every person whose turnover of taxable supplies exceeds or is likely to exceed Rs 3 million is required to apply to the Director -General for compulsory VAT registration.
Holders of Pleasure Craft Licence

Holders of Pleasure Craft Licence issued by the Tourism Authority in respect of a pleasure Craft of more than 12 metres are also required to apply to the Director-General for compulsory VAT registration.

Simplified VAT Registration

To facilitate the VAT registration process, the MRA has developed the facility for a simplified VAT Registration.

To access the system, applicants will have to use either their National Identity Card (NID), Business Registration Number (BRN) or Tax Account Number (TAN) and password to access the system.

Where password is not available for individuals or companies, the applicant will be able to retrieve the password through the password management system by providing the NID or NCID or TAN and follow the steps thereof.

Processing of the simplified VAT registration

Once the application has been submitted, MRA will register the person in business by allocating a VAT Registration Number which is same as his Tax Account Number. A Certificate of Registration and a distinctive mark will also be issued to him.

The VAT registered person shall display the aforementioned documents at each of his business premises in a conspicuous place.

Obligation of a VAT registration person

A VAT registered person should -

compulsorily charge VAT on all taxable supplies made by him and issue VAT invoices on sales made on or after his effective date of registration.
Thereafter VAT registered person should remit the VAT charged and effect necessary payment accordingly by submitting a VAT return to MRA.
keep proper written records (either on paper or electronically) in English or French for all business transactions and should be kept for a period of at least 5 years after the completion of the transaction to which it relates.

Submission of VAT return

VAT registered person should submit a quarterly return or monthly return and declare all taxable supplies made by him and claim input tax allowable to him. A VAT registered person making an annual turnover of taxable supplies not exceeding Rs. 10 million are normally required to submit VAT return on a quarterly basis. However, he may opt to submit monthly VAT returns instead of a quarterly VAT return.

Below are the taxable periods that cover each quarter for a VAT return:

Quarter ended 31 March: From 1 January to 31 March
Quarter ended 30 June: From 1 April to 30 June
Quarter ended 30 September: From 1 July to 30 September
Quarter ended 31 December: From 1 October to 31 December

Due date to submit VAT return

A return has to be submitted within 20 days from the end of the month or quarter to which it relates. Where the last day for the submission of a VAT return falls on a Saturday, Sunday or public holiday, the VAT return may be submitted on the following working day.

However, where a registered person submits both his VAT return and make payment electronically, the time for submission of the return and payment of tax on or before the end of the following month.

Offences pertaining to non-registration for VAT

Failure to register for VAT is an offence under the VAT Act and on conviction, the person may be liable to a fine not exceeding three times the amount of tax involved and to imprisonment for a term not exceeding 8 years.

Offences pertaining to return submission for VAT

A VAT registered person is liable to the following penalties and interest:

Penalty for non-submission of return
Rs. 2,000 for every month or part of the month up to a maximum of Rs. 20,000 until the return is submitted.

Where the registered person is a small enterprise (turnover does not exceed Rs. 10 million), the maximum penalty shall not exceed Rs. 5,000.
Penalty for late payment of tax
A penalty of 10% on the amount of tax payable is applicable if payment is effected after the due date. Where the registered person is a small enterprise, the penalty for late payment is 2%.
Interest
Interest of 1% per month on the unpaid tax from the date the tax remained unpaid to the date of payment.

General Information

Persons in business are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.
Kindly note that it is the persons in business’s responsibility to file a correct and complete return.
Please ensure that correct email address and telephone number has been provided as they will be used by MRA for any further communication.
On successful submission an application, an acknowledgement ID will be displayed on the screen followed by an email confirming same. If no acknowledgement ID is received, the submission is incomplete. Please take necessary actions to correctly submit the application.

Support services

A dedicated SME Help Desk has also been provided at the seat of MRA’s head office for persons in business regarding their registration process or any other related assistance. They may also send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. or contact MRA on 207 6000 during regular working days from 08:45 to 16:30. Persons in business may also seek assistance from MRA by using the e-appointment facility available on MRA website.

Furthermore, the MRA encourages persons in business and VAT registered persons to consult our website for resources which are made available to them such VAT rulings, Guides etc.

Registration of Tourist Accomodation and Payment of Tourist Fee

Application for Registration of Tourist Accommodation

Click Here to Register

Click Here to Register on Portal

The Mauritius Revenue Authority (MRA) informs managers of tourist accommodation that following changes brought to the Tourism Authority Act, a Tourist Fee of 3 Euro per tourist per night is applicable as from 1 October 2025.

MRA has been entrusted the responsibility for the collection of tourist fees.

Eligible Tourist Accommodation

The tourist fee should be charged by the following tourist accommodation registered or required to be registered under the Tourism Authority Act:

“Domaine”
Guesthouse
Hotel
Tourist residence

The tourist fee of 3 Euro is applicable per tourist, aged 12 years or above, for each night stayed in a tourist accommodation.

Managers of all existing tourist accommodations are required to register the tourist accommodation with the Director-General, by 25 September 2025, at the latest.

Where a tourist accommodation starts operation after 25 September 2025, the manager of the tourist accommodation is required to register the tourist accommodation with the Director-General within 14 days of its start of operation.

Individuals on whom tourist fee is not applicable

The Tourist Fee should not be charged on the following persons:

Tourists under the age of 12 years
Tourists who stay free of charge
Residents of Mauritius;
Mauritian living abroad and holding a Mauritian Passport; and
Holders of a valid Premium Visa
Holders of a valid Residence Permit

Method of Registration

Every manager of a tourist accommodation is required to register the tourist accommodation with MRA. To access the facility, managers of tourist accommodation are required to use the Tax Account Number of the tourist accommodation as the Username and use the same password for the filing of Corporate or Income Tax returns.

Submission of monthly return

Upon registration, managers are required to submit a monthly return electronically to the Director-General and pay tourist fee in Euro on or before the end of the following month, giving the following details for each night of the month:

the number of tourists in respect of whom a tourist fee is payable;
the number of tourists under the age of 12 years in respect of whom a tourist fee is not payable;
the number of other residents;
the amount of tourist fee payable and collected; and
any such particulars as may be required by him.

General Information:

Managers of tourist accommodations are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.
Kindly note that it is the manager’s responsibility to file a correct and complete return.
Please ensure that you provide your email address and telephone number as they will be used by MRA to communicate with you.
On successful submission of your return, an acknowledgement ID will be displayed on your screen followed by an email confirming same. If you have not received an acknowledgement ID, the submission is incomplete. Please take necessary actions to correctly submit your return.

Support Services

Managers of tourist accommodation who are not able to register or submit a monthly return are requested to send an email to 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 managers of tourist accommodation.

Income Support to persons attaining 60 years as from 01 September 2025

Application for Income Support to persons attaining 60 years as from 01 September 2025

Income Support to persons attaining 60 years as from 01 September 2025

The Government of the Republic of Mauritius has decided to provide a monthly Income Support of Rs 10,000 including an end-of-year bonus for the month of December to persons reaching the age of 60 years as from 1 September 2025, and who would become ineligible for the Basic Retirement Pension (BRP) following the gradual transition of the eligible age to 65 years.

The Mauritius Revenue Authority has been entrusted with the responsibility to put in place a system for the payment of the Income support to eligible persons.

Eligible Persons

The income support will be provided to an eligible citizen or a non-citizen individual who –

reaches the age of 60 years or above in that month but is below the pension age; and
derives an income in that month not exceeding 10,000 rupees in the case of an individual who is single; or
derives together with his spouse an aggregate income in that month not exceeding 20,000 rupees.

Eligible citizen refers to a Mauritian Citizen who has resided in Mauritius for at least 12 years in aggregate since his 18^th birthday.

Eligible non-citizen individual refers to an individual who has resided in Mauritius for more than 15 years since his 40^th birthday including 3 years immediately preceding the month for which the Income Support is applied for.

Monthly Income

For the purpose of this income support, monthly income includes emoluments (net of exempt emoluments), income from business or profession and other income but excludes the aggregate amount received as listed below –

exempt income;
basic retirement pension and invalid’s basic pension under the National Pensions Act;
disability allowance under the Social Contribution and Social Benefits Act 2021;
other social benefits paid by the Ministry responsible for the subject of social security;
income support paid;
lump sum payment by way of commutation of pension or by way of death gratuity or as consolidated compensation for death or injury and paid –
- by virtue of any enactment;
- from a superannuation fund; and
- under a personal pension scheme approved by the Director-General;
lump sum under the National Pensions Act of the National Savings Fund Act;
retiring allowance;
severance allowance determined in accordance with the Workers’ Rights Act 2019; and
compensation negotiated in accordance with the Workers’ Rights Act 2019;

Persons not eligible for the Income Support

An individual who benefits in that month from a basic retirement pension, a widow’s basic pension or an invalid’s basic pension.
Individuals who do not meet the appropriate residence qualifications as per below:
- a citizen who have resided in Mauritius for at least 12 years in aggregate since his 18th birthday;
- a non-citizen who has resided in Mauritius for at least 15 years in aggregate since his 40th birthday, including 3 years immediately preceding the month for which the Income Support is applied for.
An individual who is an inmate of a charitable institution in accordance with section 10 of the National Pensions Act;
An individual who is serving a term of imprisonment or detained in legal custody;
An individual who is hospitalised at the cost of Government for a period exceeding 3 months;
An individual who is absent from Mauritius for more than 6 months in any 12-month period, except for medical treatment as authorised by the Ministry responsible for the subject of health but where a citizen is temporarily absent from Mauritius for a continuous period not exceeding 6 months, such absence shall be disregarded.

Duration of the Income Support

Based on when an individual is reaching 60 years old:

Reaching 60 years old between	Duration of Support
1 Sep 2025 to 31 Aug 2026	1 Year
1 Sep 2026 to 31 Aug 2027	2 Years
1 Sep 2027 to 31 Aug 2028	3 Years
1 Sep 2028 to 31 Aug 2029	4 Years
1 Sep 2029 onwards	5 Years

Method of application

An eligible individual is required to submit a one-time application by providing information on his/her monthly income after reaching the age of 60 years, to the best of his/her judgement and in good faith, marital status and his his/her bank account details in order to benefit from the income support by using the facility available on the MRA website.
An individual must ensure that he has the following at hand:
1. His National Identification Card (NIC) or Non-Citizen Identity Card (NCID);
2. His mobile phone; and
3. His Bank account details.
An eligible individual will login with his/her NIC/NCID and mobile number.
An individual should provide his own bank account details. Under no circumstance should a person provide the bank details of another person. Where a person is not holder of a bank account, he should open a bank account and thereafter provide his bank details.
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.
Late submission of the bank details may delay the payment of the Allowance and the Allowance will be paid for the last 3 months where an application has been made for the first time.

Amendment to application

Where there has been a change in the circumstances of a beneficiary of the income support which may result in the beneficiary to be no longer eligible for the income support, the beneficiary shall notify the Director-General of such change not later than 14 days from its occurrence.

Click here for submit an amendment to an application already submitted

Income Support to persons attaining 60 years as from 01 September 2025

General information before making an application:

Individuals 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 individual’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.
On successful submission of the application an acknowledgement message will be displayed on your screen followed by a confirmation email on the email address provided.

Support services

Individual who are not able to apply 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 eligible individuals.

Income year ending 30 June 2026

e-EDF - Employee

An employee who, in respect of an income year, is entitled to reliefs, deductions and allowances in respect of that income year and who wishes to have the reliefs, deductions and 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 platform.

e-EDF - Employer

To download the excel file showing the deductions claimed by his employees in their respective e-EDF for the income year 2025/2026, an employer is required to login using his EMPLOYER REGISTRATION NUMBER (ERN) and PASSWORD.

Specimen format of Statement of Emoluments

To download the Specimen format of Statement of Emoluments for the income year 2025/2026 :

Return of Employees (ROE)

Employers having at least one employee or who have paid emoluments during the above income year are required to submit a ROE electronically.

The deadline for the submission of the ROE is 15 August 2025.

Annual TDS Statement

Every Payer who, in respect of any month of the above income year:

has submitted a monthly TDS return; or
has made TDS payments to MRA; or
has not deducted TDS because the amount of TDS deductible is less than Rs 500; is required to submit an Annual TDS Statement electronically.

The deadline for the submission of Annual TDS Statement is Friday 15 August 2025.

Annual TDS Interest Statement

The deadline for the submission of Annual TDSI Statement is Friday 15 August 2025.

MRA Central Electronic Monitoring System (CEMS) - Betting

CEMS – GRABCS Upgrade

Introduction

The Mauritius Revenue Authority (MRA) is in the process of upgrading its Central Electronic Monitoring System (CEMS) to enable the continuous on-line recording, monitoring and control of betting transactions. With this system upgrade, betting operators

Will be required to fiscalise all betting transactions in real time on the CEMS platform;
Will be required to make the necessary changes to their system/software and conduct appropriate testing to ensure real-time data transmission on CEMS platform;
In cases where real-time transmission is not possible due to lack of connectivity, data must be transmitted in a delayed manner immediately upon re-establishment of the connection;
Will be required to report betting transactions to the MRA in a standardized format to ensure transparency, compliance and proper oversight of betting activities.

The various external stakeholders and their roles in this national e-Invoicing initiative are:-

Type	Description
STD	A bet has been placed successfully. The bet is active and is waiting for the result.
WIN	The outcome of the event was a win. The transaction is marked as a win in the operator system and is awaiting payout.
PAID	The winning bet has been paid out and the transaction is marked as paid in the operator system.
UNCLAIMED	The bet is a winning one, but the winnings haven’t been claimed.
CANCEL	The bet has been cancelled.
REFUND	Money was returned to the punter (could be due to void event).

Table 1: Betting transaction status

To facilitate real-time data transmission betting operators must ensure that:

They have a stable and adequate internet connection
Their betting software complies with the technical specifications provided
They are able to generate betting tickets/receipts in a structured JSON format, in accordance with the standard betting ticket template provided

Provisions of the Gambling Regulatory Authority Act 2007