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e-Filing Season
Individual Income Tax Returns e-Filing Season 2024 In the context of the Individual Income Tax Returns e-Filing Season 2024, taxpayers are required to submit their income tax returns and effect...
https://mra.mu/index.php/eservices1/individual/individual-e-filing-season -
CSG Child Allowance
a citizen of Mauritius; a resident in Mauritius in accordance with section 73(1)(a) of the Income Tax Act; and under the age of 3 years on the first day of the month in respect of which the...
https://mra.mu/index.php/eservices1/financial-assistance/csg-child-allowance -
VAT Return
Return General Information for Electronic Filing of Quarterly/Monthly VAT Return and Payment of Tax: Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above)...
https://mra.mu/index.php/eservices1/vat-eservices/vat-return -
Statement of Information for VAT exempt body or person
order to access this e-filing platform, the exempt person should use his existing credentials i.e Tax Account Number (TAN) and password. Deadline for filing a Statement of Information by a VAT...
https://mra.mu/index.php/eservices1/vat-eservices/statement-of-information-for-vat-exempt-body-or-person -
Reliefs, Deductions & Allowances
bedridden next of kin under the National Pensions Act. The exemption of Rs 325,000 granted to a taxpayer in respect of self has been replaced by a tax rate of 0 percent applicable on the first Rs...
https://mra.mu/index.php/individuals/reliefs-deductions-allowances -
Customs Forms
to be eligible for Duty Exemption/Concession MRA/CUS/DR/EMU/Form 1 Application for duty - tax exemption or concession MRA/CUS/DR/EMU/Form 4 Application for Advance Valuation Ruling...
https://mra.mu/index.php/downloadable-forms/customs-forms -
Taxes & Duties
Overview of Taxes Individual Taxation Corporate Taxation Statement of Practice / Practice Note International Taxation Société & Sucession Gambling Taxes Recovery of Tax Letter of No Objection
https://mra.mu/index.php/taxes-duties -
Archived Incentive Schemes
Incentive Schemes 2023 Tax Arrears Settlement Scheme (TASS) 2023 Leaflet Communique : - Tax Arrears Settlement Scheme (TASS) : Deadline (20.03.24) - Tax Arrears Settlement Scheme (25.07.23)...
https://mra.mu/index.php/media1/publications/incentive-schemes -
Monthly PAYE / CSG / NSF Return
in that month, under the cumulative PAYE system by aggregating the special allowance paid to the taxable emoluments for that month. Where a portion of the special allowance is paid in the month of...
https://mra.mu/index.php/eservices1/individual/monthly-paye-csg-nsf-return -
Independence Allowance
citizen of Mauritius; is resident in Mauritius in accordance with Section 73(1)(a) of the Income Tax Act; and has attained the age of 18 years on or after 1 January 2023. Method of application To...
https://mra.mu/index.php/eservices1/financial-assistance/independence-allowance -
Corporate Taxation
Corporate Taxation Persons subject to Corporate Income Tax Tax Rates Partial Exemption Calculation of Chargeable Income / (loss) Losses Doubt on Interpretation Return / Amended Return Due dates for...
https://mra.mu/index.php/taxes-duties/corporate-taxation -
Credit Card Privacy Policy
collect and use information obtained from credit card transactions only for payment of Income Tax. Protecting Your Credit Card Information The credit card information provided by you to The...
https://mra.mu/index.php/11-e-services/58-credit-card-privacy-policy -
Objections & Appeals
Filing of Objection Forms and Guidelines : Notice of Objection Expeditious Dispute Resolution Tax Scheme (EDRTS) Alternative Tax Dispute Resolution (ATDR)
https://mra.mu/index.php/media1/publications/objections-appeals -
Exempt Income
Exempt Income Income which are exempted from income tax are as follows : Dividends Paid by a company resident in Mauritius; or Paid by a co-operative society registered under the Co-operative...
https://mra.mu/index.php/individuals/exempt-income -
Notice of Objection
Notice of Objection Forms and Guidelines Expeditious Dispute Resolution Tax Scheme (EDRTS) Features of EDTRS Affidavit 1 (Individual) Affidavit 2 (Company) Alternative Tax Dispute Resolution (ATDR)...
https://mra.mu/index.php/downloadable-forms/objection-form -
Downloadable Forms
Income Tax EDF 2024 / 25 Individual Returns Company & Others Pay As You Earn APS Form Housing Estate Registration VAT VAT Forms VAT Circulars Others Training Levy Personal Data Change Application...
https://mra.mu/index.php/downloadable-forms -
VAT Sensitisation Campaign
sensitising campaign as from December 10, 2020, in view of promoting VAT compliance. Value Added Tax (VAT) is a tax on goods and services. It is chargeable on all taxable supplies of goods and...
https://mra.mu/index.php/vat/vat-sensitisation-campaign -
Prime a L'emploi - July 2023 to June 2024
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-july-2023-to-june-2024 -
Societe & Succession
Société & Succession Société (Partnership) A resident société is not liable to tax. Instead, every associate of the société is liable to tax on his share of income, whether distributed or not....
https://mra.mu/index.php/taxes-duties/societe-succession -
Succession
Return (IT Form 9) Click Here for e-Filing General Information for Electronic Filing of Tax Return of Succession Taxpayers are recommended to use a recent version of Google Chrome, Internet Explorer...
https://mra.mu/index.php/eservices1/succession