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Employment
of the occurrence of the change, notify the Director-General in writing of the change. Withhold tax as required from emoluments. Submit PAYE return and remit the amount withheld to the MRA by the...
https://mra.mu/index.php/employers/employment -
Commercial Importers
available, determine the value of those goods and the importer shall pay duty, excise duty and taxes, if any, on the value so determined. Exchange Rates The Customs value is required in Mauritian...
https://mra.mu/index.php/customs1/import/commercial-importers -
Statement of Financial Transactions
Transactions (SFT) Income year ended 30 June 2024 Subject to section 123D(1) of the Income Tax Act, every bank or non-bank deposit taking institution under the Banking Act shall furnish to the...
https://mra.mu/index.php/eservices1/corporate/statement-for-financial-transactions -
VAT - eServices
Value Added Tax (VAT) VAT Return Statement of Information for VAT exempt body or person VAT - Special Levy on Banks VAT - Application for Refund of VAT on Residential Building / Apartment or House
https://mra.mu/index.php/eservices1/vat-eservices -
CSG Income Allowance
means an employee - who is a resident in Mauritius accordance with Section 73(1)(a) of the Income Tax Act; and who is in full-time employment; who hasbeen included in the return submitted by his...
https://mra.mu/index.php/eservices1/financial-assistance/social-contribution-csg-income-allowance -
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 -
Company & Trust Return
of income, unless a declaration of not in operation has been submitted, and effect payment of tax, if any, electronically. As from the year of assessment 2022-2023, the company return ‘IT Form 3F’...
https://mra.mu/index.php/eservices1/corporate/company-trust-return -
Monthly Contribution
of household employees are required to use the password as allocated for submission of Income Tax returns. Employers who do not have a password may contact the MRA on 2076086 to obtain their...
https://mra.mu/index.php/11-e-services/68-monthly-contribution -
Legislations
Advertisements Regulation (Amendment of Schedule) Regulations 2012 The Attachment (Rates and Taxes) Act 1901 The Civil Aviation Act 1974 insofar as it relates to sections 8A, 8B and 8C - Added by...
https://mra.mu/index.php/legislations1 -
Common Reporting Standard (CRS)
List of Participating Jurisdiction for CRS List of Reportable Jurisdictions for CRS Income Tax (Common Reporting Standard) (Amendment No. 2) Regulations 2023 Communique Extension of CRS reporting...
https://mra.mu/index.php/business/crs -
Budget 2023/24
2023-24 presented by the Ministry of Finance, Economic Planning and Development on 02 June 2023. Tax Calculator Communique Measures Announced in Budget Speech 2023 - 2024 : Personal Income Tax...
https://mra.mu/index.php/media1/budget-2023-24 -
Statement of Foreign Currency Transactions
year ended 30 June 2024: Kindly read the instructions below before starting to file your SFX Taxpayers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox...
https://mra.mu/index.php/eservices1/corporate/statement-of-foreign-currency-transactions -
Scam Alerts
2023 Fake Correspondence 22 December 2022 Fake Correspondence 21 October 2022 e-Filing of Income Tax Return 2022 : Fake e-Mail 12 July 2022 The Mauritius Revenue Authority cautions the public...
https://mra.mu/index.php/scam-alerts -
Statement of Donation
of Donation CSV Template for Statement of Donation Guide to file Statement of Donation return Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or...
https://mra.mu/index.php/eservices1/corporate/statement-of-donation -
Special Allowance 2024
year 2024; and the financial support payable to the employer under section 150EB of the Income Tax Act 1995, which would be added to that accounting profit. An allowance equivalent to50% of the...
https://mra.mu/index.php/eservices1/financial-assistance/special-allowance-2024 -
Return of Employees
Service Centre E-Filing Service Centres – Click here to file Return of Employees on behalf of a taxpayer General information for Electronic Filing of ROE for income year ended 30 June 2024: Kindly...
https://mra.mu/index.php/eservices1/individual/return-of-employees -
Return of Dividends
XML Template for Return of Dividends Specifications for the XML Template Notes to the Return Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or...
https://mra.mu/index.php/eservices1/corporate/return-of-dividends -
Individual Taxation
New Employees Income Support Negative Income Tax (NIT) Special Allowance - Employees Fringe Benefits Solidarity Levy Reliefs, Deductions & Allowances Exempt Income Employment Penalty & Interest...
https://mra.mu/index.php/individual1 -
Country by Country Reporting
(CbC) Reporting (16.07.19) Guidance on the Implementation of Country-by-Country Reporting Income Tax (Country-by-Country Reporting) (Amendment) Regulations 2019 Guidelines on appropriate use of CbCR...
https://mra.mu/index.php/business/cbcr -
Registration of Custom's Stakeholders
EO 07 Bonded Warehouse / bonded showroom EO 08 Operator of a shop under Deferred Duty And Tax Scheme or a Duty-Free Shop EO 09 Customs Approved Storeroom (CAS) EO 10 Haulier EO 11 Application for...
https://mra.mu/index.php/customs1/more-topics/registrations