Assuming tax is required, the following results were found.

  • Due Dates

    E-Filing of Individual Tax Return Due Date: 30 September* Extended Delay: 15 October for taxpayers filing their returns electronically and effecting payment, if any, using ATM or mobile payment. *...

    https://mra.mu/index.php/individuals/due-dates

  • Customs Charges

    is levied on the transaction value of the goods (the price actually paid for them). Value Added Tax (VAT) of 15 percent is then calculated on the duty inclusive value. If the goods are not imported...

    https://mra.mu/index.php/13-customs/147-customs-charges

  • Declaration of Company not in operation

    submits a declaration for an income year, it shall not be required to submit an annual Corporate Tax return (IT Form 3) in respect of that year only. It is to be noted that if the company is still...

    https://mra.mu/index.php/eservices1/corporate/declaration-of-company-not-in-operation

  • Communique 2018

    Press Release : Director-General MRA elected president of the Commonwealth Association of Tax Administrators (CATA) - (12.11.18) Sale of Abandoned / Unclaimed Goods by Public Tender (07.11.18)...

    https://mra.mu/index.php/12-media-centre/247-communique-2018

  • Renewal of Licences

    online renewal platform. To avail of this facility, licence holders are requested to use their Tax Account Number (TAN) as User ID and the password allocated by the MRA. Before you start, please...

    https://mra.mu/index.php/eservices1/individual/renewal-of-licences

  • Privacy Policy

    details/financial circumstances Your financial associations Other information relevant to taxpayer surveys What we do with the information we gather We require this information to understand your...

    https://mra.mu/index.php/privacy-policy

  • 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

  • e-Objection

    of the Director-General MRA crossed'MRA A/c' or 'Account Payee Only' may be sent by post. The Tax Account Number (TAN), the name of the Entity and the Assessment No. should be written on the verso...

    https://mra.mu/index.php/eservices1/e-objection

  • Advance Payment System (APS)

    What is an APS Quarter? What is the due date for the submission of APS Statement and payment of tax? How to calculate the chargeable income of an APS Quarter? How is tax calculated for an APS...

    https://mra.mu/index.php/faqs/aps

  • New Employer

    have to use its ERN as user ID and the password issued to it by MRA for filing of contributions / tax returns. An individual who employs workers in domestic service will be issued an ERN on...

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

  • Allowances - Personal Effects

    tobacco, spirit, wine, ale or beer in the following quantities free of duty, excise duty and taxes and may choose ONLY ONE from the following options: A. The allowance as per the table below shall...

    https://mra.mu/index.php/customs1/travellers/allowances

  • Communique 2017

    Tender (12.12.17) Sale of Abandoned / Unclaimed Goods by Public Tender (05.12.17) Negative Income Tax : More than 18,300 Beneficiaries (01.12.17) Cannabis worth Rs 300, 000 concealed in shoes...

    https://mra.mu/index.php/12-media-centre/248-communique-2017

  • Communique 2021

    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...

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

  • Communique 2024

    Special Allowance 2024 (24.12.24) Deadline for Filing of Returns & Statements & Payment of Income Tax and VAT (17.12.24) Deadline for Renewal of Licences for Sale of Beer, Rum, Liquor & Alcoholic...

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

  • 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

  • Statement of Purchases

    to a statement required to be submitted by companies under section 123(1) or 123B of the Income Tax Act. It consists of a list of purchase invoices received by a company during an income year and in...

    https://mra.mu/index.php/eservices1/corporate/goods-and-services-statement

  • PAYE Employee

    all employees subject to PAYE? What are emoluments? What are fringe benefits? Are all emoluments taxable? How does PAYE operate? What happens if I receive payment of an arrears of salary? How does...

    https://mra.mu/index.php/12-media-centre/95-paye-employee

  • Pay As You Earn (PAYE)

    What is PAYE? Main Characteristics Personal Reliefs & Deductions Calculation and withholding of tax Cumulative PAYE System Remittance of PAYE withheld Letter to Employers Solidarity Levy What is...

    https://mra.mu/index.php/employers/paye

  • Refund of VAT on purchases made

    and VAT or collection of goods on purchases made in “VAT free supply shops and Deferred Duty and Tax Scheme shops” Prior to departure: A visitor may claim refund of duty and taxes at the Mauritius...

    https://mra.mu/index.php/13-customs/154-refund-of-vat-on-purchases-made

  • 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

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