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Self Employed
Self Employed / Current Payment System (CPS) Who is a self-employed? A self-employed person is one who does not have a contract of employment and who derives income from any trade, business or...
https://mra.mu/index.php/individuals/self-employed -
e-Assistance
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...
https://mra.mu/index.php/eservices1/e-assistance-income-tax-csg-returns -
Communique 2021
Communiqué / Press Release for the year 2021 Communiqué Press Release Click on the links to view the documents: Communiqué Portable Retirement Gratuity Fund (PRGF) (31.12.21) Filing of Corporate...
https://mra.mu/index.php/media1/communique-2021 -
Gambling Taxes
Gambling Taxes The term gambling taxes encompass gaming taxes, betting taxes and betting duties which are imposed under Sections 60 (1) (d) and114 of the Gambling Regulatory Authority (GRA)...
https://mra.mu/index.php/taxes-duties/gambling-taxes -
Fiscal Investigations
Fiscal Investigations One of the functions of the Mauritius Revenue Authority is to combat fraud and other forms of tax evasion. To achieve this objective, the Fiscal Investigations Department...
https://mra.mu/index.php/about-us1/fiscal-investigations -
Monthly PAYE/NPF/NSF Return
Monthly PAYE / NPF / NSF Return (Prior September 2020) Following amendments brought under the Business Facilitation Act 2017, the MRA has been entrusted the function of collection of...
https://mra.mu/index.php/eservices1/corporate/monthly-paye-npf-nsf-return -
Small and Medium Enterprises (SMEs) - Introduction
Small and Medium Enterprises (SMEs) - Introduction Small and Medium Enterprises Act (SME Act) Compliance with revenue laws Keeping of records Obligations under revenue laws Tax Incentives and...
https://mra.mu/index.php/28-sme-corner/252-small-and-medium-enterprises-smes-introduction -
Communique 2022
Communiqué / Press Release for the year 2022 Communiqué Press Release Click on the links to view the documents: Communiqué Filing of Returns & Statements & Payment of Income Tax and VAT (24.12.22)...
https://mra.mu/index.php/media1/communique-2022 -
Monthly / Annual CSG return for Self-Employed Individual
Registration and Submission of CSG / Social Contribution return for Self-Employed Following changes brought by the Finance (Miscellaneous Provisions) Act 2020, the Contribution Sociale Généralisée...
https://mra.mu/index.php/eservices1/individual/csg-return-self-employed-individuals -
Special Allowance - Employees
Special Allowance - Employees Click here to submit your bank details The National minimum wage payable to a full time employee for the calendar year ending 31 December 2023 is as follows: For an...
https://mra.mu/index.php/eservices1/individual/special-allowance-employees -
Societe & Succession
Société & Succession Société (Partnership) A resident société is not liable to tax. Instead, every associate of the société is liable to tax on his share of income, whether distributed or not....
https://mra.mu/index.php/taxes-duties/societe-succession -
Advance Payment System (APS)
at the option of the company, at the rate of 15% on the chargeable income or 3% on chargeable income attributable to export arrived at under either Method A or Method B . The amount of TDS to which...
https://mra.mu/index.php/faqs/aps -
Annual Contribution - Household
Annual Contribution Return for Private Household (Domestic service) Employers Following amendments brought under the Business Facilitation Act 2017, the MRA has been entrusted with the function of...
https://mra.mu/index.php/eservices1/individual/annual-contribution-household -
Application for Refund of VAT - Residential
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...
https://mra.mu/index.php/eservices1/vat-eservices/application-for-refund-of-vat-residential -
Communique 2023
Communiqué / Press Release for the year 2023 Communiqué Press Release Click on the links to view the documents: Communiqué Advertising Structure Fee for the year 2024 (21.12.23) Renewal of Licences...
https://mra.mu/index.php/media1/communique-2023 -
Prime a L'emploi - July 2023 to June 2024
Prime à L’Emploi: July 2023 to June 2024 Communiqué Application to join the new “ Prime a L’Emploi Scheme ” Click Here - Application to join the new “Prime a L’Emploi Scheme" Application for...
https://mra.mu/index.php/eservices1/financial-assistance/prime-a-l-emploi-july-2023-to-june-2024 -
PAYE Employee
FAQs for PAYE Employee What is PAYE? Who is an employee? Are all employees subject to PAYE? What are emoluments? What are fringe benefits? Are all emoluments taxable? How does PAYE operate? What...
https://mra.mu/index.php/12-media-centre/95-paye-employee -
PAYE Employer
of income tax can only be made by the MRA on submission by the employee of his return of income at the end of the income year. In no circumstances can an employer refund part or whole of the amount...
https://mra.mu/index.php/12-media-centre/96-paye-employer -
Mandate & Vision
Our Vision To be a world class Revenue Authority respected for its professionalism, efficiency, fairness, integrity and its contribution to our economic and social development. Our Mission To...
https://mra.mu/index.php/about-us1/mandate-vision -
Annual TDS Return
Annual Tax Deduction at Source (TDS) Return Income year ended 30 June 2024 Who should file Annual TDS Return? Every Payer who, in respect of any month of the above income year: has submitted a...
https://mra.mu/index.php/eservices1/corporate/annual-tds-return