Assuming income is required, and at is required, the following results were found.

  • CPS Online

    CPS Online Notes to CPS Click Here for e-Filing of CPS Statement General Information for Electronic Filing of CPS statement and Payment of Tax : Ensure that you have all the required information...

    https://mra.mu/index.php/eservices1/individual/cps

  • Corporate Taxation

    Corporate Taxation Persons subject to Corporate Income Tax Tax Rates Partial Exemption Calculation of Chargeable Income / (loss) Losses Doubt on Interpretation Return / Amended Return Due dates for...

    https://mra.mu/index.php/taxes-duties/corporate-taxation

  • Communique 2024

    Communiqué / Press Release for the year 2024 Communiqué Press Release Click on the links to view the documents: Communiqué Financial Support to Enterprises : Payment of Special Allowance 2024...

    https://mra.mu/index.php/media1/communique-2024

  • International Aspects of Taxation

    International aspects of Taxation Commitments taken by Mauritius to implement tax good governance principles Abolition of the Deemed Foreign Tax Credit (DFTC) regime Abolition of the Category 2...

    https://mra.mu/index.php/taxes-duties/international-taxation/international-aspect

  • Company & Trust Return

    Company Return (IT Form 3 & IT Form 4) Electronic Filing of Annual Return of Income All companies including non-resident société and trust are required to submit an annual return of income, unless...

    https://mra.mu/index.php/eservices1/corporate/company-trust-return

  • SME Corner

    Small and Medium Enterprises (SMEs) - Introduction Information Pack for Newly Registered Taxpayer SME Guides Guide on Tax Deduction at Source (TDS) Presumptive Tax Starting Business Guide Guide on...

    https://mra.mu/index.php/sme-corner

  • Double Taxation Avoidance Agreements

    Double Taxation Avoidance Agreements So far Mauritius has concluded 46 tax treaties and is party to a series of treaties under negotiation. The treaties currently in force are: Australia (Partial)...

    https://mra.mu/index.php/taxes-duties/international-taxation/double-taxation-agreements

  • CTASS 2024

    Contributions & Tax Arrears Settlement Scheme (CTASS) 2024 The Mauritius Revenue Authority (MRA) informs the public that the Tax Arrears Settlement Scheme has been renewed for the financial year...

    https://mra.mu/index.php/eservices1/ctass

  • Statement of Practice / Practice Note

    Statements of Practice Income Tax Title Date Issued Reference Remarks Trusts and Foundations 24-08-21 SP 24/21 Tax treatment arising from adoption of IFRS 15 - Revenue from contracts with customers...

    https://mra.mu/index.php/taxes-duties/statement-of-practice-practice-note

  • Financial Assistance to Employers: Payment of National Minimum Wage and Salary Compensation 2024

    Financial Assistance to Employers: Payment of National Minimum Wage and Salary Compensation 2024 Application for financial assistance for payment of Salary Compensation The public is hereby...

    https://mra.mu/index.php/eservices1/financial-assistance/financial-assistance-to-employers-payment-of-national-minimum-wage-and-salary-compensation-2024

  • Tax Calendar

    JULY 2024 By Monday 15th July Electronic submission of Companies Return for accounting year ending in December 2024 with no tax liabilities or loss is declared. By Monday 15th July Payment of...

    https://mra.mu/index.php/important-dates

  • Legislations

    Revenue Laws and Regulations Finance Acts Disclaimer Revenue Laws and Regulations Revenue Laws (In alphabetical order) Regulations Advertisements Regulation Act 1930 insofar as it relates to...

    https://mra.mu/index.php/legislations1

  • Management Team

    Mr. M. Sudhamo Lal, G.O.S.K, C.S.K, Director-General of the MRA Mr. M. Sudhamo Lal is the Director-General of the Mauritius Revenue Authority (MRA) since 2005. He has several years of successful...

    https://mra.mu/index.php/about-us1/management-team

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

    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...

    https://mra.mu/index.php/eservices1/corporate/statement-of-financial-transactions-credit-and-prepaid-card-accounts-sfc

  • MRA Videos

    List of Videos MRA Playlist MRA Educational Tour 2025 Contributions & Tax Arrears Settlement Scheme (CTASS) 2024 - 24.03.25 Rs. 765M déboursés pour le paiement du 14ème mois par la MRA - 22.03.25...

    https://mra.mu/index.php/media1/videos

  • Communique 2025

    Communiqué / Press Release for the year 2025 Communiqué Press Release Click on the links to view the documents: Communiqué Deadline : Contributions & Tax Arrears Settlement Scheme (CTASS) 2024...

    https://mra.mu/index.php/media1/communique-2025

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