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

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

• Communique (14.08.25)

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

• Video :  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 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 –

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:

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

 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.

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

 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.