- Mauritius Revenue Authority

Assuming tax is required, the following results were found.

Fair Share Contribution (FSC) Statement

Revenue Authority (MRA) informs companies, that following changes brought to the Value Added Tax Act, companies having supplies exceeding MUR 24 million or that are required to be registered under...

https://mra.mu/index.php/eservices1/corporate/fair-share-contribution
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

a statement required to be submitted by companies under section 123(1)(a) 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 Employer

calculate PAYE on arrears of salary? What if an employer does not withhold the correct amount of tax? What if an employee insists for no tax to be withheld from his salary? Can an employer refund...

https://mra.mu/index.php/12-media-centre/96-paye-employer
Fringe Benefits

Fringe Benefits What are fringe benefits? Are fringe benefits taxable? Types and valuation of fringe benefits subject to PAYE? Value of fringe benefits effective as from 1st January 2014 What are...

https://mra.mu/index.php/employers/fringe-benefits
Allowances - Household & Personal Effects

stove, heater, perambulator and similar articles for domestic use. What is the rate of duty and taxes payable? Household and personal effects are not liable to any duty or tax when cleared by...

https://mra.mu/index.php/13-customs/156-allowances-household-personal-effects
International Taxation

General Information International Aspect Double Taxation Avoidance Agreements EOIR Mauritius Peer Review Foreign Accounts Tax Compliance Act (FATCA) Registration Reporting Guidelines Common...

https://mra.mu/index.php/taxes-duties/international-taxation
Small and Medium Enterprises (SMEs) - Introduction

Act (SME Act) Compliance with revenue laws Keeping of records Obligations under revenue laws Tax Incentives and Exemptions Small and Medium Enterprises Act (SME Act) The SME Act came into operation...

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

a citizen of Mauritius; a resident in Mauritius in accordance with section 73(1)(a) of the Income Tax Act; and has completed the 6 th medical checkup on or after 7 June 2024 and is registered on the...

https://mra.mu/index.php/eservices1/financial-assistance/pregnancy-allowance
Amendment of Return

– Company and Trust (IT Form 3 & IT Form 3F) A return is considered to be an amended one when a taxpayer is submitting his return after having submitted a return for the same Year of Assessment. The...

https://mra.mu/index.php/eservices1/corporate/amendment-of-return
FAQs Travellers

a temporary period? Can I bring prescription medicine when I come on holiday? Can I claim back taxes I have paid overseas? Can I get refund of duty and VAT on purchases which I take overseas with...

https://mra.mu/index.php/13-customs/159-faqs-travellers
Contribution Sociale Généralisée (CSG)

of a company; a non-citizen employee who is not a resident under section 73(1)(a) of the Income Tax Act; such other person, or category of person, as may be prescribed “ Public Sector employee ”...

https://mra.mu/index.php/business/csg
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
Prime à L’Emploi Scheme 2024 - 2025

the Director-General may recover the excess amount or allowance, in the same manner as income tax is recoverable under Part IVC of the Mauritius Revenue Authority Act. Where the Director-General...

https://mra.mu/index.php/eservices1/financial-assistance/prime-a-l-emploi-scheme-2024-2025
Voluntary Disclosure Settlement Scheme (VDSS) 2025

Click here to submit your VDSS application under Objection/Appeal Click here to log into Taxpayer Portal Duration of the scheme Application to join the scheme and pay the tax disclosed shall be made...

https://mra.mu/index.php/eservices1/voluntary-disclosure-settlement-scheme-vdss-2025
e-Filing Service Centre

Revenue Authority (MRA) has made available facilities for approved service centres to file tax returns electronically on behalf of taxpayers. Statement of Procedure (link-annex1) Application Form...

https://mra.mu/index.php/10-taxes/16-e-filing-service-centre
FAQs - Large Taxpayer

FAQs - Large Taxpayer Who is a large taxpayer? Is a taxpayer required to inform the MRA when its gross annual income has exceeded the threshold of Rs 100 million? Does an entity cease to be a large...

https://mra.mu/index.php/faqs/large-taxpayer
Employee Declaration Form (EDF)

or the child under the National Pensions Act or the Social Contribution and Benefits Act 2021. A tax rate of 0 per cent will be applicable on the first Rs 500,00 of chargeable income. “ Dependent ”...

https://mra.mu/index.php/employers/edf
Private Importers

yourself at MRA, Customs. For registration purposes,you will need to provide Customs with: Tax Account Number (TAN) Certificate of Incorporation, in case of a company Business Registration Number...

https://mra.mu/index.php/customs1/import/private-importers

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