Tax Disputes Settlement Scheme (TDSS) 2025

The Mauritius Revenue Authority (MRA) informs the public that Finance Act 2025 has introduced the Tax Disputes Settlement Scheme (TDSS) relating to cases under appeal before the Assessment Review Committee, Supreme Court or the Judicial Committee of the Privy Council.

Application to join the scheme shall be made online on or before 31 December 2025.

• Communiqué (03 November 2025)

• Tax Disputes Settlement Scheme (TDSS) Leaflet

 Click here to submit your TDSS application for Taxes

 Click here to submit your TDSS application for Customs

Duration of the scheme

Application to join the scheme shall be made on or before 31 December 2025 and any outstanding tax should be paid on or before 31 March 2026.

Eligible taxpayers

The scheme is applicable to all assessments issued in respect of which proceedings before the Assessment Review Committee, the Supreme Court or the Judicial Committee of the Privy Council were pending as at 5 June 2025.

Persons not eligible for the scheme (section 28(24)(b) of the MRA Act)

The scheme is not applicable to any person –

• who has been convicted of an offence on or after 01 July 2012;

• against whom there are any pending criminal proceedings into an act of; or

• who is the subject matter of an enquiry relating to;

drug trafficking under the Dangerous Drugs Act, arms trafficking, an offence related to terrorism under the Prevention of Terrorism Act, money laundering under the Financial Intelligence and Anti-Money Laundering Act, a corruption offence under the Prevention of Corruption Act or an offence under the Financial Crimes Commission Act 2023.

General information for TDSS application

On successful submission of the application, an acknowledgement message will be displayed on your screen. If the acknowledgement message is not displayed, the submission is unsuccessful. Please re submit the application or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it..