Payment of Subsidy on Scheduled breads to Bakeries

Application for monthly payment of Subsidy on Scheduled breads to Bakeries

 Click Here - Application for monthly payment of subsidy on Scheduled breads

As announced in the Budget Speech 2024/25, the Government of the Republic of Mauritius has decided to increase the subsidy to bakeries producing scheduled breads from 9 cents to 24 cents for each breads of 100 gms.

Mauritius Revenue Authority (MRA) has been entrusted the responsibility to effect payment of the subsidy on a monthly basis on scheduled breads.

The subsidy applicable for each type of scheduled breads is as follows:

To benefit from the subsidy, bakeries are required to submit electronically, a monthly return by the end of the following month for which an application is being made. The MRA will process the return and make payment directly in the bank account of the bakery.

Method of application

1. Bakeries having one place of business

   Bakeries having one place of business are required to log in in with same password as used for the filing of Corporate or Income Tax returns to access the system developed by the MRA and submit a monthly return on the MRA website (https://www.mra.mu).

   In case you do not have the required password, you may retrieve the password from MRA website on:

   • For Corporate - Click here to retrieve password

   • For Individual - Click here to retrieve password

2. Bakeries having more than one place of business

   Passwords have been issued by post to all bakeries having more than one place of business. Applicants are required to submit a monthly return for each of the business premises. After selecting the location in the electronic filing, applicants should insert the password pertaining to that location.

   All applicants are required to provide the following details in the monthly return:

   • The bank account details of the bakery in which the subsidy will be credited; and

   • Total number of each type of scheduled breads produced in the month.

3. No subsidy shall be payable in respect of a month where the application is made 3 months after the end of that month.

Bank Account Details

The bank account details provided by the bakery in the return for the month of October 2022 will be used to prefill subsequent returns and will not be editable. Where there is a change in the bank account, bakeries are required to contact the MRA on 207 6000 (Extension 2168) or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it..

Refund of subsidy

Applicants are requested to keep proper books and records in respect to all business transactions. You are also informed that bakeries may be subject to audit to ascertain the correctness of the information declared in the monthly return.

Applicants claiming subsidy in excess of their entitlement will be required to refund any excess payment.

General information before making an application:

• Applicants 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 responsibility of the bakery to make a correct and complete application.

• Please ensure that you provide the name, email address and telephone number of the declarant 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.

Statement of Donation

Every approved charitable institution is required to submit a statement of all donations received during the income year ending 30 June 2025 on or before Friday 15 August 2025 from companies, societé, individuals or any other organisation every year showing the following information:

1. NID/NCID/TAN of every donor
2. Passport Number
3. Name and Surname of every donor
4. Residency of the donor
5. Nationality
6. BRN
7. Amount contributed (Mauritian Rupees)
8. The method of donation (cash, cheque or electronic)

The file containing the required information can be uploaded on the e-filing facilities of the MRA as:

1. Screen Input or
2. CSV file 

General information for Electronic Filing of Statement of Donation

Click on the links below to obtain the following documents:

• Excel Template for Statement of Donation

• CSV Template for Statement of Donation

• Guide to file Statement of Donation return

Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or Mozilla Firefox as browser to file their return.

• Ensure that you have your login (Tax Account Number) and password and all the required information before you start

• When filing the return, please insert a valid email address and telephone number. MRA will communicate with you using these details.

Click here to file your Statement of Donation

Closing Date

The return should be filed electronically by Friday 15 August 2025.

Support Services

For further information, you may call MRA Help Desk on 207 6000.

Submission of Return & Statements and Payment by 16 August 2022

Kindly find below links of various Returns & Statements that need to be submitted by 16 August 2022:

• Submission of Return of Employees (ROE) to MRA for income year ended 30 June 2022

  Click here to file your ROE

• Annual TDS Return for income year ended 30 June 2022

  Click here to file your Annual TDS Return

• Return of Dividends for income year ended 30 June 2022

  Click here to file your Return of Dividends

• Statement of Donations for income year ended 30 June 2022 (by approved Charitable Institutions)

  Click here to file your Statement of Donation

Social Contribution (CSG) Income Allowance : July 2025 to June 2027

Following the Budget 2025-2026, the monthly Social Contribution (CSG) Income Allowance (the “CSG Income Allowance”) payable to eligible employees and self-employed individuals has been extended for the months of July 2025 to June 2027 where the eligible individual is not registered on the Social Register of Mauritius. For eligible individuals who are registered on the Social Register of Mauritius, they will continue to benefit from CSG income allowances with the same rates applicable as at June 2025.

Furthermore, one additional month as bonus will be payable in December 2025 and 2026. The CSG Income Allowance is payable to both eligible Mauritian and non-citizen individuals.

As from July 2025, the CSG Income Allowance will be payable as follows:

Additionally, to ensure the guaranteed minimum income of Rs 20,000, a Revenue Minimum Garantie Allowance (the “Revenue Allowance”) will also be paid for the months of July 2025 to June 2027 to an individual in full-time employment and earning an income below Rs 20,000 as follows -

The MRA has been entrusted with the responsibility to pay both the CSG Income Allowance and the Revenue Allowance (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 2025.

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

Eligibility for Social Contribution (CSG) Income Allowance

The CSG Income Allowance is payable to:

1. Employees who derive emoluments (excluding exempt emoluments and statutory end-of-year bonus) and basic retirement pension, basic widows pensions or income support to persons attaining the age of 60 years as from 1 September 2025, 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 pension, basic widows pensions or income support to persons attaining the age of 60 years as from 1 September 2025, 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);

   • net income from business;

   • any basic retirement pension, basic widows pensions or income support to persons attaining the age of 60 years as from 1 September 2025; and

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 CSG Income 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 CSG Income Allowance is payable.

2. An individual who is undergoing training.

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

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

5. 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 2021; and

   4. whose Income in a month does not exceed Rs 20,000.

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 2021.

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.

Additional Information

1. The Allowances for the month of July 2025 are based as follows:

   1. For a self-employed individual (eligible for CSG Income Allowance only), on the Social Contribution return that he has submitted for the month of May 2025;

   2. For an employee, on his emoluments (excluding exempt emoluments and statutory end-of-year bonus) for May 2025; and

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

2. For every subsequent month, as from August 2025, the Allowances will be based on the emoluments and/or income of self-employed for second month preceding the month for which the Allowances are payable. For example, the Allowances for August 2025 will be based on emoluments and/or income of self-employed for the month of June 2025.

3. Where a beneficiary is found to be not eligible for the Allowances 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 Allowances paid to a non-eligible individual from any future Allowances 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 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 applicants.