-
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...
https://mra.mu/index.php/eservices1/individual/csg-return-self-employed-individuals -
MRA Videos
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...
https://mra.mu/index.php/media1/videos -
Tax Calendar
Tax on winnings** SEPTEMBER 2024 By Monday 02nd September Annual Contribution Return by self-employed (July 2024 to June 2025) Electronic submission of APS statement and Payment of Tax by companies...
https://mra.mu/index.php/important-dates -
Income Tax Guides
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...
https://mra.mu/index.php/media1/publications/income-tax -
Monthly PAYE / CSG / NSF Return
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...
https://mra.mu/index.php/eservices1/individual/monthly-paye-csg-nsf-return -
Monthly Portable Retirement Gratuity Fund (PRGF) Return
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...
https://mra.mu/index.php/eservices1/corporate/prgf -
Individual - eServices
PAYE / CSG / NSF Return Registration and Submission of CSG / Social Contribution return for Self-Employed VAT - Application for Refund of VAT on Residential Building / Apartment or House PLACH...
https://mra.mu/index.php/eservices1/individual -
CSG Income Allowance
Contribution (CSG) Income Allowance (the “Allowance”) payable to eligible employees and self-employed individuals has been extended for the months from July 2024 to June 2025. Furthermore, one...
https://mra.mu/index.php/eservices1/financial-assistance/social-contribution-csg-income-allowance -
Contribution Sociale Généralisée (CSG)
How to file? Deadline 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)...
https://mra.mu/index.php/business/csg -
Business
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 -
NPF / NSF Contributions
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...
https://mra.mu/index.php/employers/npf-nsf-contributions -
Communique 2023
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...
https://mra.mu/index.php/media1/communique-2023 -
Overview of Taxes
income related to employment. Business Income (CPS) Current Payment System (CPS) concerns self-employed persons with income derived from trade, business, profession and rent. Is also included share...
https://mra.mu/index.php/taxes-duties/overview-of-taxes -
Communique 2022
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)...
https://mra.mu/index.php/media1/communique-2022 -
Small and Medium Enterprises (SMEs) - Introduction
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...
https://mra.mu/index.php/28-sme-corner/252-small-and-medium-enterprises-smes-introduction -
Individual Return
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...
https://mra.mu/index.php/downloadable-forms/income-tax/individual-returns -
New Employer
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...
https://mra.mu/index.php/employers/new-employer -
Communique 2021
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...
https://mra.mu/index.php/media1/communique-2021 -
CSG / Social Contributions
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 -
Negative Income Tax (NIT)
is being claimed. Employees who are not eligible for NIT Allowance A non-Mauritian Citizen A self-employed An employee deriving a basic salary above Rs 9,900 or whose total earnings in that month...
https://mra.mu/index.php/individuals/negative-income-tax