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INTERNATIONAL TAXATION V02A

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

ArrowRight2Blue  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 –

  1. reaches the age of 60 years or above in that month but is below the pension age; and

  2. derives an income in that month not exceeding 10,000 rupees in the case of an individual who is single; or

  3. 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 18th birthday.

Eligible non-citizen individual refers to an individual who has resided in Mauritius for more than 15 years since his 40th 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 –

  1. exempt income;

  2. basic retirement pension and invalid’s basic pension under the National Pensions Act;

  3. disability allowance under the Social Contribution and Social Benefits Act 2021;

  4. other social benefits paid by the Ministry responsible for the subject of social security;

  5. income support paid;

  6. 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;

  7. lump sum under the National Pensions Act of the National Savings Fund Act;

  8. retiring allowance;

  9. severance allowance determined in accordance with the Workers’ Rights Act 2019; and

  10. compensation negotiated in accordance with the Workers’ Rights Act 2019;

Persons not eligible for the Income Support

  1. An individual who benefits in that month from a basic retirement pension, a widow’s basic pension or an invalid’s basic pension.

  2. 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.

  3. An individual who is an inmate of a charitable institution in accordance with section 10 of the National Pensions Act;

  4. An individual who is serving a term of imprisonment or detained in legal custody;

  5. An individual who is hospitalised at the cost of Government for a period exceeding 3 months;

  6. 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

  1. 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.

  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 should open a bank account and thereafter provide his bank details.

  5. 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.

  6. 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

ArrowRight2Blue 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.

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

  • Section 29J - Betting and gaming software

  • Section 109 - Central Electronic Monitoring System

MRA Secure Hub Portal

For Software Developers & Betting Operators

 

ArrowRight2Blue Click here to access the Portal

 

 

  • Contact Us

    • Phone : 207 5939

    • eMail : This email address is being protected from spambots. You need JavaScript enabled to view it.

 

Statement of Financial Transactions - Credit and Prepaid Card Accounts (SFC)

 Income Year Ended 30 June 2025

Subject to Section 123D(1)(aa) of the Income Tax Act, every bank or non-bank deposit taking institution under the Banking Act shall furnish to the Director- General, on or before 15 August in every year, a statement of financial transactions with respect to credit card accounts or prepaid card accounts held by:

  • an individual in his own name or jointly with any other person, a société or a succession where a deposit exceeding 100,000 rupees or deposits exceeding one million rupees in the aggregate in the preceding year have been made; or

  • a person, other than an individual, a société or succession, where a deposit exceeding 250,000 rupees or deposits exceeding 2 million rupees in the aggregate in the preceding year have been made.

A Statement of Financial Transactions for credit and prepaid card accounts (SFC) shall be submitted electronically in such form and manner as determined by the Director-General and shall include the following details:

  1. Full name of the cardholder

  2. NIC number or, in the case of a non-citizen, the identification number issued by the immigration officer, passport number, Business Registration Number (BRN), or ID issued by DG, as applicable

  3. Card Type (Credit or Prepaid)

  4. Shadow Account Number (or Account Number linked to the cards)

  5. Number of Cards Attached

  6. Masked card number (first 6 digits and last 4 digits, separated by an asterisk (*))

  7. The Card Currency

  8. Total Deposits in Card currency and MUR

  9. Balance as at 30 June in Card currency and MUR

Remarks

  1. Scheduled credit card repayments should be excluded.

  2. Proprietary cards (Fuel/Fleet cards) are excluded from the reporting requirement.

  3. All active cards held by a reportable person at the start of the reporting period should be reported, regardless of whether they were blocked during the period.

  4. The reporting obligation does not apply to:

    1. Entities holding a Global Business Licence issued by the Financial Services Commission

    2. A public listed company, its subsidiaries, and associates

    3. A Ministry, Government department, local authority or statutory body, the Rodrigues Regional Assembly

The statement must be submitted electronically through the MRA e-filing platform as per the prescribed specifications.

Prerequisites

ArrowRight2Blue Click here to file your SFC

Click on the links below to obtain the specifications, templates and step-by-step guide.

Deadline for e-filing of SFC

The deadline for submission is 15 August 2025.

Support services

MRA Tax Risk Management Unit on 207 6049 is available during office hours from 08 45 to 16 30 on working days to assist taxpayers to file their Financial Statements or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. for additional information, clarification or assistance you may require

Financial Support to Export Oriented Enterprises: Increase in National Minimum Wage and Salary Compensation 2024

ArrowRight2Blue Click here to apply for financial support for payment of National Minimum Wage and Salary Compensation 2024

The Government of the Republic of Mauritius had decided to provide financial support to some categories of employers, including Export Oriented Enterprises (EoEs), for the months of January 2024 to December 2024, for the payment of increased national minimum wage and salary compensation applicable as from January 2024.

The government has decided to extend the financial support to EoEs for the months of January 2025 to December 2026.

The Mauritius Revenue Authority (MRA) had been entrusted with the responsibility to provide the financial support.

Amount of Monthly Financial Assistance

  1. For the period January 2025 to December 2025

    The monthly financial assistance for each full-time employee for the above-mentioned periods are as follows:

    1. Rs 2,333 in respect of an employee earning the national minimum wage; and

    2. An amount equivalent to two-third of the salary compensation payable for the year 2024 and included in basic salary for the year 2025 up to a maximum of Rs 1,333 in respect of an employee earning basic salary above the national minimum wage but not exceeding Rs 50,000 monthly.

  2. For the period January 2026 to December 2026

    The monthly financial assistance for each full-time employee for the above-mentioned periods are as follows:

    1. Rs 1,167 in respect of an employee earning the national minimum wage; and

    2. An amount equivalent to two-third of the salary compensation payable for the year 2024 and included in basic salary for the year 2025 up to a maximum of Rs 667 in respect of an employee earning basic salary above the national minimum wage but not exceeding Rs 50,000 monthly.

Eligibility Criteria to benefit from the assistance

  1. The entity should be registered as an employer and operating as an Export Oriented Enterprise.

  2. The entity has to pay the statutory salary compensation for the year 2024 to each employee in the month it is due.

  3. The entity should pay at least the National Minimum Wage to all its full-time employees.

  4. The entity has to submit the Social Contribution returns in respect of all its employees and pay the amount declared on the return by the due date.

Mode of Application

No application is required to be submitted where an EoE has already submitted an application to benefit from this financial support in year 2024. The MRA will provide the financial support to the EoE for the months of January 2025 to December 2026 by crediting the bank account provided by the employer in his application.

Where no application has been submitted in year 2024, the EoE is required to submit an application for financial assistance only ONCE and same will be considered for the payment of the financial support for the month in which the application is made, the preceding three months and the remaining months up to December 2026.

To submit the application, EoEs are required to use their Employer Registration Number (ERN) as user ID and the password allocated by the MRA.

Refund by MRA

After appropriate verifications of the application, the MRA will carry out the necessary internal checks. Thereafter, MRA will credit the approved amount to the employer’s bank account.

General information before making an application:

  • EoEs 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 EoE’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

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 to 16 30 on working days to assist employers.

Financial Assistance to Employers: Payment of Salary Compensation 2025

The public is hereby informed that Government of Republic of Mauritius has, as from January 2025, determined the salary compensation as follows –

  1. Rs 610 per month for a full-time worker who earns a monthly basic wage or salary of up to 50,000 rupees; and

  2. 3.7 per cent of the monthly basic wage or salary, rounded up to the next rupee but not exceeding 610 rupees per month for a part-time worker, who earns a monthly basic wage or salary of up to 50,000 rupees.

The Government of the Republic of Mauritius has also decided to provide financial assistance, for the months of January 2025 to June 2025, to different categories of employers in regards to its full-time employees deriving a monthly basic wage or salary not exceeding Rs 50,000.

The Mauritius Revenue Authority (MRA) had been entrusted with the responsibility to provide the financial assistance. Eligible employers are required to submit a one-time application so as to benefit from the financial assistance.

Eligible Employers

The financial assistance is applicable to the following categories of employers, in respect of their full-time employees deriving a monthly basic wage or salary not exceeding Rs 50,000:

  1. Export Oriented Enterprises (EOEs);

  2. Small and Medium Enterprises (SMEs) whose turnover for the year of assessment 2023/2024 did not exceed Rs. 100 million;

  3. Charitable Institutions;

  4. Non-Government Organizations (NGOs) registered with the National Social Inclusion Foundation;

  5. Registered Religious bodies;

  6. Trade Unions; and

  7. Enterprises, whose turnover for the year of assessment 2023/2024 did not exceed Rs 750 million and operating in the following sectors:

    • Business Processing Outsourcing (BPO);

    • Security or Cleaning Services, and

    • Construction Industry.

For the purpose of the financial assistance, SME is an enterprise whose turnover for the year of assessment 2023-2024 did not exceed Rs 100 million.

Eligible employees

Eligible employees are:

  • Employees employed on a full-time basis by an eligible employer and whose monthly basic wage or salary does not exceed Rs 50,000.

  • No allowance is payable in respect of an eligible employee employed by a Charitable Institutions, Religious Bodies, Trade Unions and Non-Government Organizations (NGOs) registered with the National Social Inclusion Foundation where funding has been received for that employee by the National Social Inclusion Foundation.

Amount of Monthly Financial Assistance

The monthly financial assistance for each full-time employee earning a basic salary not exceeding Rs 50,000 are as follows :

  1. Rs 610 where the eligible employee is employed by:

    • Trade Union

    • Registered Charitable Institutions and Religious Bodies;

    • Trade Union; and

    • Non-Governmental Organisations (NGOs) registered with the National Social Inclusion Foundation

    • provided no funding has been received in respect of that employee from the National Social Inclusion Foundation.

  2. For SME, EOE and enterprises having a turnover not above Rs 750 million and operating in Business Process Outsourcing, Security, Cleaning Services or Construction Sectors –

    1. Rs 610 monthly where the employer has incurred losses or whose profits for the year of assessment 2023-2024 would be reduced by more than 50 per cent after factoring in increased National Minimum Wage of January 2024, Salary Compensation 2024, Special Allowance 2024 and Salary Compensation 2025 (net of financial assistance) on the profits of the employer.

    2. Rs 305 per employee where the employer profits for the year of assessment 2023-2024 would be reduced by more than 10 per cent but not exceeding 50 per after factoring in increased National Minimum Wage of January 2024, Salary Compensation 2024, Special Allowance 2024 and Salary Compensation 2025 (net of financial assistance) on the profits of the employer.

Eligibility Criteria to benefit from the assistance:

  1. The entity should be registered as an employer.

  2. The entity has to pay the statutory salary compensation for the year 2025 to each eligible employee in the month it is due;

  3. The entity has to submit the Social Contribution and Monthly Portable Retirement Gratuity Fund (PRGF) returns in respect of all its employees and pay the amount declared on the return by the due date;

  4. The entity should have submitted its Income Tax return for the year of assessment 2023-2024 where the entity is an EOE, SME or an enterprise having a turnover not above Rs 750 million and operating in Business Process Outsourcing, Security, Cleaning Services or Construction Sectors.

An enterprise having started operations on or after 01 July 2023

  1. Where an enterprise has started operations on or after 01 July 2023 and up to 31 December 2023,and where the income tax return for the year of assessment 2023-2024 is not applicable, the enterprise is required to provide the following information –

    1. Turnover during the period of operation;

    2. Accounting profit during the period of operations;

    3. Additional cost incurred for the month of January 2024 following the increase in the National Minimum Wage for employees that were in employment for the month of December 2023;

    4. Additional cost incurred for the month of January 2024 following the increase in the Salary Compensation for employees that were in employment for the month of December 2023; and

    5. Additional cost to be incurred following the payment for Special Allowance payable for the year 2024

    6. Additional cost to be incurred following the payment for salary compensation 2025

  2. Where an enterprise has started operations after 31 December 2023,and where the income tax return for the year of assessment 2023-2024 is not applicable, the enterprise is required to provide the following information –

    1. Turnover during the period of operation;

    2. Accounting profit during the period of operations;

    3. Additional cost to be incurred following the payment for Special Allowance payable for the year 2024; and

    4. Additional cost to be incurred following the payment for salary compensation 2025

  3. Where an enterprise has started operation after 01 July 2023 and has already submitted an application for Special Allowance 2024, the enterprise is required to provide information in regards to additional cost to be incurred following the payment for salary compensation 2025

Mode of Application

The employers are required to submit the application for financial assistance only ONCE and same will be considered to cover the three months preceding the month in which application has been made up to the month of June 2025.

To submit the application, employers are required to use their Employer Registration Number (ERN) as user ID and the password allocated by the MRA.

Refund by MRA

After appropriate verifications of the application, the MRA will carry out the necessary internal checks. Thereafter, MRA will credit the approved amount to the employer’s bank account.

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.

  • 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

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 to 16 30 on working days to assist employers.

  1. Special Allowance 2024
  2. Equal Chance Allowance
  3. Financial Assistance
  4. TASS 2025
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