Social Contribution (CSG) Income Allowance : July 2024 to June 2025

The monthly Social Contribution (CSG) Income Allowance (the “Allowance”) payable to eligible employees and self-employed individuals has been extended for the months from July 2024 to June 2025. Furthermore, one additional month as bonus will be payable in December 2024. The Allowance is payable to both eligible Mauritian and non-citizen individuals.

As from July 2024, the Allowance will be payable as follows:

Additionally, to provide a guaranteed minimum income of 20,000 rupees, a Revenue Minimum Garantie Allowance of a maximum of 500 rupees will also be paid by the Government of the Republic of Mauritius for the months July 2024 to June 2025 to an individual in full-time employment and earning an income below 20,000 rupees.

The MRA has been entrusted with the responsibility to pay both the Allowances.

  Click here to submit your bank details

Or

Use the MRA mobile app which can be downloaded from Google Play Store or App Store

Note

• Individuals who had already submitted their bank details are not required to resubmit their bank details to benefit from the Allowances as from July 2024.

• No application is required for the Revenue Minimum Garantie Allowance. The allowance will be credited directly in the bank account that has been provided for the CSG Social Contribution Income Allowance.

Eligibility for Social Contribution (CSG) Income Allowance

The Allowance is payable to:

1. Employees who derive emoluments (excluding exempt emoluments and statutory end-of-year bonus), and basic retirement or widows pensions, not exceeding Rs 50,000 in aggregate in a month, and who are not self-employed.

2. Self-employed individuals who -

   1. were registered with the MRA, as at 12 July 2024, as a self-employed for the payment of CSG / Social Contribution;

   2. are compliant with the payment of CSG / Social Contributions;

   3. derive net income as a self-employed, and any basic retirement or widows pensions, not exceeding Rs 50,000 in aggregate in a month, and

   4. are not an employee.

3. Individuals who are both a self-employed and an employee deriving –

   • emoluments (excluding exempt emoluments and statutory end-of-year bonus); and

   • net income from business; and

   • any basic retirement or widows pensions;

not exceeding Rs 50,000 in aggregate, in a month.

Emoluments means all salaries and wages. It includes overtime pay, leave pay and other allowances in money or money’s worth and it also includes any annuity. It excludes exempt emoluments and statutory end-of-year bonus.

The following individuals are not eligible for the Allowance:

1. An individual who is below the age of 16 years or above the age of 65 years as at the last day of the month for which the Allowance is payable.

2. An individual who is undergoing training.

3. An employee whose employer is not compliant with his obligations under the Social Contribution and Social Benefits Act.

4. A self-employed who was not registered with the MRA for payment of CSG/Social Contribution as at 12 July 2024.

5. A self-employed who is not compliant with the payment of CSG/Social Contributions.

6. A non-executive director of a company.

Eligibility for Revenue Minimum Garantie Allowance

1. An ‘eligible employee’ means an employee -

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

   2. who is in full-time employment;

   3. who has been included in the return submitted by his employer under section 7 or 8 of the Social Contribution and Social Benefits Act; and

   4. whose income in a month does not exceed 20,000 rupees.

2. For the purpose of Revenue Minimum Garantie Allowance, ‘Income’ means the aggregate amount of:

   1. emoluments;

   2. net income from business, trade or profession;

   3. monetary social aid or benefit;

   4. allowance payable under section 30B of the Social Contribution and Social Benefits Act.

Method of Application

1. An eligible individual is required to submit a one-time application by providing his/her bank account details in order to benefit from the Allowance by using the facility available on the MRA website.

2. 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.

3. An eligible individual will login with his/her NIC/NCID and mobile number.

4. 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 / she should open a bank account and thereafter provide his / her bank details.

5. The MRA bears no responsibility in case an individual does not provide his own bank account details.

6. 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 submission of the bank account details.

Late submission of the bank details may delay the payment of the Allowance and the Allowance will be paid for the last 12 months where an application has been made for first time.

Additional Information

1. The payment for the month of July 2024 will be based as follows:

   1. For a self-employed individual, on the Social Contribution return that he has submitted for the month of May 2024;

   2. For an employee, on his emoluments (excluding exempt emoluments and statutory end-of-year bonus) for May 2024; and

   3. any basic retirement or widows pension derived for the month as applicable.

2. For every subsequent months, as from August 2024, payment of the Allowance will be based on the emoluments and / or income of self-employed for second month preceding the month for which the Allowance is payable. For example the Allowance for August 2024 will be based on emoluments and / or income of self-employed for the month of June 2024.

3. Where a beneficiary is found to be not eligible for the Allowance in a month in respect of which he has already been paid, the MRA may issue a claim to the individual to recover the amount paid. The individual will be required to pay the amount to the MRA within 28 days of the claim.

4. In case of non-payment, the MRA shall recover the amount due using the powers for recovery of taxes as provided in the Mauritius Revenue Act.

5. The MRA may also recoup the Allowance paid to a non-eligible individual from any future Allowance payable to him should he be eligible.

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.

Contribution Social Generalisée (CSG) / Social Contributions

The ‘Contribution Sociale Généralisée’ (CSG) was introduced by the Finance (Miscellaneous Provisions) Act 2020. This new system of social contributions replaced the National Pensions Fund (NPF) and was applicable as from the month of September 2020.

However, the  Social  Contribution  and  Social  Benefits  Act,  enacted in 2021, brought some changes to the social contributions, and the provisions are  applicable  as  from  the month of September 2021.

Click on the links below for more information.

• Registration and Submission of CSG / Social Contribution return for Self-Employed

• CSG / Social Contributions for Employer / Employee

Value Added Tax - Application for Refund of VAT on Residential Building / Apartment or House

Any person who satisfies the conditions set below may make an application for a refund of VAT on the construction of a residential building or the purchase of a residential apartment or house from a property developer.

1. Conditions Applicable
2. Particulars of claim for refund
3. Documents
4. General information for Electronic Filing (e-Filing) of your application for refund of VAT on residential building
5. Communique
6. Frequently Asked Questions (FAQs)
7. Template to upload invoice details - VAT 7C (CSV format)

Click Here to file your application for refund of VAT on residential building / apartment or house

Conditions Applicable

1. The applicant or the spouse of the applicant shall be a citizen of Mauritius of 18 years of age or over;

2. The construction of a residential building, house or residential apartment shall be started and completed in the years 2014 to 2024 and in the period of 6 months ending 30 June 2025;

3. The floor area of the residential building, or house or appartment in accordance with the approved building and Land Use Permit issued under the Local Government Act shall not exceed 1,800 square feet.

4. The cost of the construction of a residential building or house or the purchase price of a residential apartment shall not exceed 3 million rupees;

5. The annual net income for income tax purposes of the applicant and that of his spouse shall not, in the aggregate, exceed 1 million rupees;

6. The applicant or his spouse shall be the owner or co-owners of the residential building, house or residential apartment;

7. Any refund of VAT to the applicant and his spouse shall not, in the aggregate, exceed 300,000 rupees;

8. The refund is applicable on the construction or acquisition of a first residence only; and

9. No refund shall be made in relation to an immovable property :

   1. situated on Pas Geometriques;

   2. acquired under –

      1. the Investment Promotion (Real Estate Development Scheme) Regulations 2007;

      2. the Investment Promotion (Property Development Scheme) Regulations 2015; or

      3. the Investment Promotion (Invest Hotel Scheme) Regulations 2015; or

   3. situated in a Smart City under the Investment Promotion (Smart City Scheme) Regulations 2015.

Particulars of claim for refund

1. Claims for refund must be made within 30 days from the end of every quarter during which the VAT has been paid.

2. A claim for refund can be made only if the amount refundable in a quarter exceeds Rs 25,000, except where:

   1. the claim is in respect of a final application, or

   2. the amount of VAT paid during a quarter and the three preceding quarters does not exceed Rs 25,000.

3. Where the amount refundable does not exceed Rs 25,000, it may be claimed in respect of the subsequent quarter, provided that in respect of each subsequent quarter, the total amount exceeds 25,000 rupees.

4. In the case of the purchase of a residential apartment or house from a property developer, the amount of VAT refundable shall not exceed the purchase price multiplied by the factor 0.104.

5. Every application under 65C (Refund of VAT to persons on residential building, house or apartment), should be accompanied, in the case of:

   1. the construction of a residential building, by VAT invoices issued under Section 20;

   2. the purchase of a residential apartment or house from a property developer, by receipts issued under Section 19(2)(c).

   Under the provisions of Section 20 of the Value Added Tax Act, every VAT registered person who makes a sale transaction to any person has the obligation to issue a VAT invoice in respect of that transaction. The main information that the VAT invoice should contain are:

   1. the words “VAT INVOICE”;

   2. the name, business address, VAT Registration Number and business registration number of the business;

   3. its serial number and date of issue;

   4. the quantity/description of the goods/services transacted;

   5. the value of the sale and the amount of VAT charged; and

   6. the purchaser’s full name.

   A claim for refund will not be entertained unless same is supported by a proper VAT invoice/receipt issued under the above provisions of Value Added Tax Act.

6. No refund of VAT shall be made to a person where the application is made more than 12 months from the date of the VAT invoice or receipt.

Documents

The First Application for refund must be accompanied by the following documents:

1. In case of purchase of house/ apartment from a property developer:

   Original Receipt of payment issued under Section 19(2) (c) & details of the Transcription volume of the property.

2. In case of construction with a building contractor / mason:

   1. Building and Land Use permit on the applicant’s name;

   2. construction plan;

   3. Original VAT invoices issued under Section 20 of the VAT Act by contractor

3. Evidence of income, e.g. payslip for employee or income statements for self employed;

4. Contract/agreement with building contractor/property developer (with the BRN or NID of contractor, builder, property developer);

For subsequent applications, only original VAT invoices must be submitted in hardcopy for verification.

All documents and VAT invoices can be forwarded by post or submitted to the MRA Head Office together with the Full Name of Applicant, NID and the acknowledgement ID, received upon application from our E-Services facilities. No documents and/or VAT invoices will be considered without submission of the Acknowledgement ID for each application.

Once the documents are verified, it will be forwarded back to the applicant.

NOTE: In case of incomplete and incorrect information, the application for refund will not be entertained unless the missing information is submitted at this Office.

General information for Electronic Filing (e-Filing) of your application for refund of VAT on residential building.

Kindly read the instructions below before starting to file your application

1. Applicants are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their declaration.

2. Ensure you have all the particulars of the documents and information for making the application handy.

3. Kindly note that it is the Applicant’s responsibility to make a correct and complete declaration.

4. Ensure that you provide your email address and telephone number as it will be used by MRA to communicate with you.

5. On successful submission of the application, an acknowledgement ID will be displayed on your screen, followed by an email and text message confirming same. If you have not received an acknowledgement ID, the submission is incomplete. Please take necessary actions to correctly submit your application.

e-Assistance: Income Tax / CSG returns

MRA e-Assistance is an electronic service for taxpayers to reserve a time slot on a particular day for assistance to file Income Tax / CSG returns.

The interactive session with the taxpayer will be done through WhatsApp video call.

You are kindly requested read the instructions below and agree with the terms and conditions while using this service.

Click here to take an appointment with an MRA officer

e-Assistance

1. The e-Assistance facility will be available only to taxpayers filing their Individual Income Tax / CSG returns.

2. The facility will be available during weekdays and taxpayers are advised to take advantage of this facility rather than calling at the MRA Customer Service Centre.

3. For the purpose of the e-Assistance, taxpayer will have to provide his mobile number, either his Tax Account Number, his National Identity card Number or his NCID.

4. The provided mobile number by the taxpayer will be used for communicating with the taxpayer.

5. A One Time Password (OTP) will be sent to the provided mobile number and the taxpayer will have to enter the OTP in order to confirm the selected time slot.

6. Once the time slot is confirmed, a confirmation SMS will be sent on the provided mobile number by the taxpayer with a an appointment ticket number.

On appointment day and time slot

1. An SMS with a WhatsApp link will be sent to the provided mobile number prior to the start of the interactive session with an MRA Tax Officer. Click on the link provided.

2. The taxpayer is required to start the WhatsApp video call within the next 3 minutes. The taxpayer will have to reserve another timeslot if he/she still needs assistance.

3. Taxpayer should have all documents and information ready prior to making the interactive session with the MRA officer.

Click here for Notes / Disclaimer for e-Assistance on Income Tax / CSG Returns