Assuming self-employed is required, the following results were found.

  • 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 (CSG) has been introduced and is applicable as from the month of September 2020. “ Self-employed ” means an individual, working on his own account, including a non-citizen, who is a professional such as an accountant, an architect, an attorney, a solicitor, a barrister, an engineer, a land surveyor,...

    https://mra.mu/index.php/eservices1/individual/csg-return-self-employed-individuals

  • MRA Videos

    and Communication Dept. at MRA Role of the Internal Affairs Division at MRA CATA2024: MRA welcomes you to Mauritius! MRA: Positioned to meet challenges Starting Business Series - Ep 2: Ki bann return ou pou bizin soumet MRA kouma enn self-employed? Starting Business Series - Ep 1: Ou pe anvi koumans enn biznes? Educational Tour 2024 for secondary students Tout savoir sur le e-Invoicing Assistance financière aux employeurs pour le paiement de la compensation salariale 2024 Time Release Study -...

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

  • NPF / NSF Contributions

    not exceed Rs 3,000, is not required to pay the employee share of contribution which will be paid by the government. - 6% 3% Every other employee other than a public officer or an employee entitled to pension under pension law 3% 6% - Every self-employed or non-employed or prescribed person approved by Minister may contribute in multiples of Rs 5 not below Rs 200 and not exceeding Rs 1,135 for a month - - - NSF Contribution Employee & Employer share of contributions are 1 % and 2.5%...

    https://mra.mu/index.php/employers/npf-nsf-contributions

  • Individual - eServices

    Income Tax e-Filing : Season 2025 Click here to log into Individual Portal File and Pay Retrieve your TAN Retrieve your Password Application for TAN e-Appointment Individual Registration and Submission of CSG / Social Contribution return for Self-Employed Monthly PAYE / CSG / NSF Return VAT - Application for Refund of VAT on Residential Building / Apartment or House PLACH Direct Debit Mandate Form Tax Calculator CPS Negative Income Tax Employee: Employee Declaration Form (EDF) Employer:...

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

  • Contribution Sociale Généralisée (CSG)

    Contribution Sociale Généralisée (CSG) What is it all about? The Contributions How to file? Deadline Circular Letter to Employers Contribution Sociale Généralisée (CSG) : Self-Employed (16.08.21) What is it all about? With the changes brought by the Finance (Miscellaneous Provisions) Act 2020 and Contribution Sociale Généralisée (Amendment) Regulations 2021, the Contribution Sociale Généralisée (CSG), has been introduced and is applicable as from the month of September 2020. This new system...

    https://mra.mu/index.php/business/csg

  • Monthly PAYE / CSG / NSF Return

    to submit, electronically , a monthly contribution return on a monthly basis giving the details of each employee, the CSG, NSF and Training Levy applicable and at the same time electronically pay the contributions payable to the MRA. A self-employed is required to pay CSG at an amount of 150 rupees per month. This new system of social contributions replaces the National Pensions Fund (NPF) and the last month in respect of which contributions to the National Pensions Fund was applicable is...

    https://mra.mu/index.php/eservices1/individual/monthly-paye-csg-nsf-return

  • Business

    Form (EDF) Circular Letter to Employers Emoluments Company New Organisations Tax Deduction at Source (TDS) List of Companies not submitting returns Corporate Taxation Advance Payment System (APS) International Taxation Large Taxpayer Self-Employed Self Employed / Current Payment System (CPS)

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

  • CSG Income Allowance

    Social Contribution (CSG) Income Allowance : July 2025 to June 2027 Following the Budget 2025-2026, the monthly Social Contribution (CSG) Income Allowance (the “CSG Income Allowance”) payable to eligible employees and self-employed individuals has been extended for the months of July 2025 to June 2027 where the eligible individual is not registered on the Social Register of Mauritius. For eligible individuals who are registered on the Social Register of Mauritius, they will continue to...

    https://mra.mu/index.php/eservices1/financial-assistance/social-contribution-csg-income-allowance

  • Communique 2023

    Filing of Returns/ Statements and Payments of Tax (16.06.23) Measures announced in Budget Speech 2023 - 2024 : Personal Income Tax (08.06.23) Value Added Tax (VAT) : Implementation of Measures announced in Budget Speech 2023-24 (03.06.23) Self-Employed Individuals Social Contribution (GSG) (30.05.23) Visit of MRA staff on business premises (12.05.23) Invitation for Bids (14.04.23) Sale of Abandoned / Unclaimed Goods by Public Tender Qu. 15 of 2023 (11.12.23) Qu. 13 of 2023 (07.11.23) Qu. 12 of...

    https://mra.mu/index.php/media1/communique-2023

  • Communique 2022

    Goods by Public Tender - Qu. 13 of 2022 (10.08.22) Electronic Employee Declaration Form (e-EDF) 2022/23 (09.08.22) Sale of Abandoned / Unclaimed Goods by Public Tender - Qu. 12 of 2022 (02.08.22) Social Contribution (CSG) Annual Return Self-Employed Individuals (29.07.22) Social Contribution (CSG) Return Self-Employed Individuals (28.07.22) Sale of Abandoned / Unclaimed Goods by Public Tender - Qu. 11 of 2022 (19.07.22) Scam Alert : The Mauritius Revenue Authority cautions the public against a...

    https://mra.mu/index.php/media1/communique-2022

  • CSG / Social Contributions

    2021, brought some changes to the social contributions, and the provisions are applicable as from the month of September 2021. Click on the links below for more information. Registration and Submission of CSG / Social Contribution return for Self-Employed CSG / Social Contributions for Employer / Employee

    https://mra.mu/index.php/eservices1/individual/csg-social-contributions

  • Communique 2021

    Press Release Click on the links to view the documents: Communiqué Portable Retirement Gratuity Fund (PRGF) (31.12.21) Filing of Corporate Tax Return & Payment of Income Tax (23.12.21) Filing and Payment of CPS Statement of Income by Self-Employed Individuals (22.12.21) Sale of Jewellery and Watches for the Asset Recovery Unit - Quotation No ARID/2/2021 (22.12.21) Filing and Payment of CPS Statement of Income by Self-Employed Individuals (21.12.21) Renewal of Licences for Sale of Beer, Liquor...

    https://mra.mu/index.php/media1/communique-2021

  • Monthly Portable Retirement Gratuity Fund (PRGF) Return

    Guidelines for e-Filing for monthly PRGF Return Step-by-step guide to e-Filing of Monthly PRGF Returns For an employer other than a Self Employed: Click here to file your Monthly PRGF Returns Click here for e-Payment For Self Employed: A self-employed may also contribute to the PRGF for himself. The minimum monthly contribution payable by the self-employed is Rs 500 and the maximum contribution payable is Rs 2500. In case of a self-employed, ensure that you have your NID to submit your PRGF...

    https://mra.mu/index.php/eservices1/corporate/prgf

  • Communique 2020

    Alcoholic Products (22.12.20) Invitation for Bids : Procurement of X-Ray Scanners and Secure Excise Stamps with Accompanying Trace System (21.12.20) Extension for the Month of December 2020 (16.12.20) Government Wage Assistance Scheme (GWAS) Self-Employed Assistance Scheme (SEAS) Sale of Abandoned / Unclaimed Goods by Public Tender (15.12.20) Quotation 36 of 2020 Quotation 35 of 2020 Seizure of Cannabis, undeclared Firearm and Live Ammunitions (11.12.20) Sale of Abandoned / Unclaimed Goods by...

    https://mra.mu/index.php/media1/communique-2020

  • Small and Medium Enterprises (SMEs) - Introduction

    to apply for loans. Help your business to file its income tax returns promptly. Obligationsunder the revenue laws Obligation under the Income Tax Act Self Employed Current Payment System A quarterly CPS Statement should be submitted by every self-employed deriving business income (Including Income from Profession, Vocation or Occupation) and rental Income where your gross income for preceding income year exceeds 4 million rupees and tax payable on chargeable income exceeds Rs 500. Note as from...

    https://mra.mu/index.php/28-sme-corner/252-small-and-medium-enterprises-smes-introduction

  • Tax Calendar

    Electronic submission of annual returns and Payment of Tax electronically for individuals for income year ended 30 June 2025. Annual Contribution Return Category Private Household (01 July 2024 to 30 June 2025). Annual Contribution Return by self-employed (July 2025 to June 2026) By Tuesday 21st October Payment of Environment Protection Fee for September 2025. Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, and payments to service providers, contractors &...

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

  • Individual Return

    Return 1A (for Employees only) Notes on Individual Return 1A Individual Return 01 Notes on Individual Return 01 Individual 2006 / 2007 Individual Return 1A (for Employees only) Notes on Individual Return 1A Individual Return 1B (for Self-employed only) Notes on Individual Return 1B Individual Return 01 (mixedincome) Notes on Individual Return 01 Individual 2005 / 2006 Individual Return 1A (for Employees only) Notes on Individual Return 1A Individual Return 1B (for Self-employed only) Notes on...

    https://mra.mu/index.php/downloadable-forms/income-tax/individual-returns

  • New Employer

    Who is an employer? An employer means a person who employs one or more employees who work under a contract of service or apprenticeship whether written or oral. An employer includes a person employing part-time employees but excludes a self-employed person providing services. For PAYE purposes, a person responsible for payment of emoluments is an employer and includes any person who acts as an agent of an employer and is responsible for the payment of emoluments to an employee or to a former...

    https://mra.mu/index.php/employers/new-employer

  • 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 profession in his own name or also from rental of property. Business Registration Number (BRN) Any individual conducting business in Mauritius should obtain his Business Registration Number (BRN) from the Companies and Business Registration Department. The BRN should be indicated on all invoices issued...

    https://mra.mu/index.php/individuals/self-employed

  • Income Tax Guides

    Tax Returns : e-Filing Application for Tax Account Number (TAN) Retrieval of Tax Account Number (TAN) Forgot Password Guide on e-Filing of Employee Declaration Form (e-EDF) Covid-19 Government Wage Assistance Scheme (GWAS) Guidelines FAQs on Self-Employed Assistance Scheme (SEAS) e-Filing Guide for Self-Employed Assistance Scheme (SEAS) (Other than Tourism Sector) Covid Levy Guide FAQs : Advertising Structure Guide to Employers on Pension Contributions (NPF / CSG / NSF and Training Levy) Tax...

    https://mra.mu/index.php/media1/publications/income-tax

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