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

  • Overview of Taxes

    Overview of Taxes The taxes administered by MRA are all on a self-assessment system. Under that system, persons liable to pay the relevant tax or duty have to submit declarations at the end of...

    https://mra.mu/index.php/taxes-duties/overview-of-taxes

  • Obligation to file a return

    Obligation to file a return Income Tax Returns for individuals An individual who is in receipt of emoluments, pension or deriving income from trade, business, profession, agriculture, rents and...

    https://mra.mu/index.php/individuals/obligation-to-file-a-return

  • Reliefs, Deductions & Allowances

    Reliefs, Deductions & Allowances Only an individual who is resident in Mauritius during the income year ending 30 June 2025 is entitled to claim personal reliefs, deductions and allowances. Where...

    https://mra.mu/index.php/individuals/reliefs-deductions-allowances

  • Negative Income Tax (NIT)

    Negative Income Tax (NIT) Leaflet What is NIT? Who is eligible? How do I apply for NIT? What is the allowance payable? What should an individual do to start benefiting from NIT? When will payment...

    https://mra.mu/index.php/individuals/negative-income-tax

  • FAQs - Income Tax

    FAQs - Income Tax FAQs for PAYE Employer FAQs for PAYE Employee Advertising Structure Fee Tax Deduction at Source (TDS) Advance Payment System (APS)

    https://mra.mu/index.php/faqs/income-tax

  • CSG Income Allowance

    Social Contribution (CSG) Income Allowance : July 2024 to June 2025 The monthly Social Contribution (CSG) Income Allowance (the “Allowance”) payable to eligible employees and self-employed...

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

  • Income Tax Guides

    Income Tax Guide Guide on Pay As You Earn (PAYE) Frequently Asked Questions (FAQs) : Social Contribution (CSG) Income Allowance Guide on Corporate Social Responsibility (CSR) Starting Business...

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

  • Solidarity Levy

    Solidarity Levy (SL) - Abolished as from 01 July 2023 An individual whose leviable income exceeds Rs 3 million is liable to a solidarity levy which is calculated at the rate of 25% of the leviable...

    https://mra.mu/index.php/individuals/solidarity-levy

  • FAQs - Tax Deduction at Source (TDS)

    Frequently Asked Questions on Tax Deduction at Source (TDS) GENERAL QUESTIONS INTEREST PAYMENTS TO CONTRACTORS AND SUB-CONTRACTORS ROYALTIES PAYMENTS FOR SPECIFIED SERVICES RENT PAYMENTS TO OWNER...

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

  • Pay As You Earn (PAYE)

    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...

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

  • Monthly PAYE / CSG / NSF Return

    Monthly PAYE / CSG/ NSF Return Communique : CSG monthly Return - Payment of Wage Relativity Adjustment (18.09.24) Financial Support to Enterprises : Payment of Special Allowance 2024 (24.12.24)...

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

  • e-Objection

    Electronic Filing of Objection MRA is providing a facility to submit a Notice of Objection electronically. You may also refer to Guidelines for Objection . General Information for Electronic Filing...

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

  • Monthly Contribution

    Monthly Contribution for pay period prior December 2017 Circular Letter to Employers (NPF and NSF contributions) For pay period prior December 2017, employers will have to submit, on a monthly...

    https://mra.mu/index.php/11-e-services/68-monthly-contribution

  • Communique 2019

    Communiqué / Press Release at MRA for the Year 2019 Click on the links below to view the documents: Press Release : Seizure of heroin worth Rs. 17 million (24.12.19) Renewal of licences for sale of...

    https://mra.mu/index.php/media1/communique-2019

  • Communique 2018

    Communiqué / Press Release at MRA for the Year 2018 Click on the links below to view the documents: Press Release : Border Protection - Seizure of heroin worth Rs. 60 million (20.12.18) Invitation...

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

  • Communique 2017

    Communiqué / Press Release at MRA for the Year 2017 Click on the links below to view the documents: The Common Reporting Standard (CRS) - Publication of the list of Reportable Jurisdictions...

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

  • Communique 2016

    Communiqué / Press Release at MRA for the Year 2016 Click on the links below to view the documents: Renewal of Licences for Sale of Beer, Rum, Liquor & Alcoholic Products - Mauritius (27.12.16)...

    https://mra.mu/index.php/12-media-centre/249-communique-2016

  • Tax Deduction at Source (TDS)

    Tax Deduction at Source (TDS) Circular - Annual TDS Return for the year ended 30 June 2016 Template of Annual TDS Return E-File Specifications for Annual TDS Return Specimen format of Statement of...

    https://mra.mu/index.php/downloadable-forms/tax-deduction-at-source

  • Penalty & Interest

    Penalty & Interest Penalty for late submission of annual return of income Every person who is required to submit a return and who fails to do so, shall be liable to pay a penalty of Rs 2,000 per...

    https://mra.mu/index.php/individuals/penalty-interest

  • Communique 2020

    Communiqué / Press Release at MRA for the Year 2020 Click on the links below to view the documents: Renewal of Licences for Sale of Beer, Rum, Liquor & Alcoholic Products (22.12.20) Invitation for...

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

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