MABCO

𝗗𝗲𝗮𝗱𝗹𝗶𝗻𝗲 𝗳𝗼𝗿 𝗲-𝗙𝗶𝗹𝗶𝗻𝗴 & 𝗲-𝗣𝗮𝘆𝗺𝗲𝗻𝘁: 𝟭𝟱 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟮𝟬𝟮𝟱 ⏰
The Mauritius Revenue Authority (MRA) reminds individual taxpayers who have not yet submitted their Income Tax Return that the deadline for submission of the return and payment of tax, if any, is 𝗪𝗲𝗱𝗻𝗲𝘀𝗱𝗮𝘆 𝟭𝟱 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟮𝟬𝟮𝟱 at midnight.

𝗔𝘀𝘀𝗶𝘀𝘁𝗮𝗻𝗰𝗲 𝗳𝗼𝗿 𝗳𝗶𝗹𝗶𝗻𝗴 𝗮𝗻𝗱 𝘀𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗼𝗳 𝗜𝗻𝗱𝗶𝘃𝗶𝗱𝘂𝗮𝗹 𝗜𝗻𝗰𝗼𝗺𝗲 𝗧𝗮𝘅 𝗥𝗲𝘁𝘂𝗿𝗻𝘀 💻
📌 𝗖𝘂𝘀𝘁𝗼𝗺𝗲𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗖𝗲𝗻𝘁𝗿𝗲
Individuals are informed that the Customer Service Centre and Cash Office at Ehram Court, Cnr Mgr Gonin & Sir Virgil Naz Streets, Port Louis, will remain open on the following dates and time:
▪ 𝗦𝗮𝘁𝘂𝗿𝗱𝗮𝘆 𝟭𝟭 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟮𝟬𝟮𝟱, 𝗳𝗿𝗼𝗺 𝟵.𝟬𝟬 𝗮𝗺 𝘁𝗼 𝟰 𝗽𝗺
▪ 𝗦𝘂𝗻𝗱𝗮𝘆 𝟭𝟮 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟮𝟬𝟮𝟱, 𝗳𝗿𝗼𝗺 𝟵.𝟬𝟬 𝗮𝗺 𝘁𝗼 𝟰 𝗽𝗺, 𝗮𝗻𝗱
▪ 𝗪𝗲𝗱𝗻𝗲𝘀𝗱𝗮𝘆 𝟭𝟱 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟮𝟬𝟮𝟱, 𝗳𝗿𝗼𝗺 𝟴.𝟰𝟱 𝗮𝗺 𝘁𝗼 𝟴 𝗽𝗺.

📌 𝗲-𝗔𝗽𝗽𝗼𝗶𝗻𝘁𝗺𝗲𝗻𝘁 𝗮𝗻𝗱 𝗧𝗲𝗹𝗲𝗽𝗵𝗼𝗻𝗲 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 (𝟮𝟬𝟳 𝟲𝟬𝟬𝟬)
The e-Appointment facility and telephone service will also be available on the above dates and time.

The 𝗲-𝗔𝗽𝗽𝗼𝗶𝗻𝘁𝗺𝗲𝗻𝘁 facility is a service that allows a taxpayer to reserve a time slot on a particular day, at his convenience, for assistance to electronically submit his income tax return. Thereafter, a MRA officer will provide the service through a WhatsApp Video Call on the day and time of the appointment.

𝗖𝗹𝗶𝗰𝗸 𝗼𝗻 𝘁𝗵𝗲 𝗹𝗶𝗻𝗸 𝗯𝗲𝗹𝗼𝘄 𝘁𝗼 𝗿𝗲𝘀𝗲𝗿𝘃𝗲 𝗮 𝘁𝗶𝗺𝗲 𝘀𝗹𝗼𝘁:
https://eservices15.mra.mu/e-appointment/index.html

Alternatively, a taxpayer can also benefit from assistance through telephone by calling on 207 6000.

📌 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗮𝗻𝗱 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁
Every person who is required to submit a return and pay tax, if any, and who fails to do so within the deadline, shall be liable to pay penalty and interest as applicable.

MRA also wishes to thank all individual taxpayers who have already submitted their income tax returns and effected their payment of tax, if any.

𝗜𝗡𝗗𝗜𝗩𝗜𝗗𝗨𝗔𝗟 𝗜𝗡𝗖𝗢𝗠𝗘 𝗧𝗔𝗫 𝗥𝗘𝗧𝗨𝗥𝗡𝗦 🚨
𝗲-𝗙𝗶𝗹𝗶𝗻𝗴 𝗦𝗲𝗮𝘀𝗼𝗻 𝟮𝟬𝟮𝟱 - 𝗟𝘂𝗰𝗸𝘆 𝗗𝗿𝗮𝘄 🍀
The Mauritius Revenue Authority (MRA) wishes to inform individual taxpayers that the 𝗱𝗲𝗮𝗱𝗹𝗶𝗻𝗲 for the submission of income tax returns and payment of tax, if any, is 𝗪𝗲𝗱𝗻𝗲𝘀𝗱𝗮𝘆, 𝟭𝟱 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟮𝟬𝟮𝟱 at midnight.

⏰️ To encourage early submission and avoid last-minute inconvenience, MRA is pleased to announce that 𝗶𝗻𝗱𝗶𝘃𝗶𝗱𝘂𝗮𝗹 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿𝘀 𝘄𝗵𝗼 𝘀𝘂𝗯𝗺𝗶𝘁 𝘁𝗵𝗲𝗶𝗿 𝗶𝗻𝗰𝗼𝗺𝗲 𝘁𝗮𝘅 𝗿𝗲𝘁𝘂𝗿𝗻𝘀 𝗮𝗻𝗱 𝗲𝗳𝗳𝗲𝗰𝘁 𝗽𝗮𝘆𝗺𝗲𝗻𝘁, 𝗶𝗳 𝗮𝗻𝘆, 𝗲𝗹𝗲𝗰𝘁𝗿𝗼𝗻𝗶𝗰𝗮𝗹𝗹𝘆 𝗯𝘆 𝗧𝘂𝗲𝘀𝗱𝗮𝘆, 𝟬𝟳 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟮𝟬𝟮𝟱, will automatically qualify to participate in a 𝗟𝘂𝗰𝗸𝘆 𝗗𝗿𝗮𝘄.

🎁 𝗙𝗶𝘃𝗲 𝗹𝘂𝗰𝗸𝘆 𝘄𝗶𝗻𝗻𝗲𝗿𝘀 𝘄𝗶𝗹𝗹 𝗲𝗮𝗰𝗵 𝗿𝗲𝗰𝗲𝗶𝘃𝗲 𝗮 𝗰𝗮𝘀𝗵 𝗽𝗿𝗶𝘇𝗲 𝗼𝗳 𝗥𝘀. 𝟮𝟱,𝟬𝟬𝟬.

The draw will be conducted on Wednesday, 29 October 2025, under the supervision of the Gambling Regulatory Authority (GRA).

𝗜𝗻𝗱𝗶𝘃𝗶𝗱𝘂𝗮𝗹 𝗧𝗮𝘅𝗽𝗮𝘆𝗲𝗿𝘀 𝗮𝗿𝗲, 𝘁𝗵𝗲𝗿𝗲𝗳𝗼𝗿𝗲, 𝗲𝗻𝗰𝗼𝘂𝗿𝗮𝗴𝗲𝗱 𝘁𝗼 𝗳𝗶𝗹𝗲 𝘁𝗵𝗲𝗶𝗿 𝗶𝗻𝗰𝗼𝗺𝗲 𝘁𝗮𝘅 𝗿𝗲𝘁𝘂𝗿𝗻𝘀 𝗯𝘆 𝗧𝘂𝗲𝘀𝗱𝗮𝘆 𝟬𝟳 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟮𝟬𝟮𝟱.

For further details, kindly visit MRA website: https://www.mra.mu/index.php/eservices1/individual/individual-e-filing-season or phone the MRA Helpdesk on 207 6000 during working hours.

𝗜𝗡𝗗𝗜𝗩𝗜𝗗𝗨𝗔𝗟 𝗜𝗡𝗖𝗢𝗠𝗘 𝗧𝗔𝗫 𝗥𝗘𝗧𝗨𝗥𝗡𝗦 ✅
𝗲-𝗙𝗶𝗹𝗶𝗻𝗴 𝗦𝗲𝗮𝘀𝗼𝗻 𝟮𝟬𝟮𝟱 ⌛
The Mauritius Revenue Authority (MRA) informs individual taxpayers that the facilities for the submission of Income Tax Returns and for payment of tax, if any, are available on MRA Website: www.mra.mu

𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗼𝗳 𝗜𝗻𝗱𝗶𝘃𝗶𝗱𝘂𝗮𝗹 𝗜𝗻𝗰𝗼𝗺𝗲 𝗧𝗮𝘅 𝗥𝗲𝘁𝘂𝗿𝗻𝘀
Individual taxpayers will have to use their 𝗨𝘀𝗲𝗿 𝗜𝗗 (𝗡𝗜𝗗 𝗼𝗿 𝗡𝗖𝗜𝗗 𝗼𝗿 𝗧𝗔𝗡) and 𝗣𝗮𝘀𝘀𝘄𝗼𝗿𝗱 to file their Income Tax Returns.

𝗮. 𝗔 𝗦𝘁𝗮𝗻𝗱𝗮𝗿𝗱 𝗧𝗮𝘅 𝗥𝗲𝘁𝘂𝗿𝗻
A standard tax return is required to be submitted by every individual who during the income year ended 30 June 2025:
1. derived net income which exceeds Rs. 390,000; or
2. derived gross income from business exceeding Rs. 2 million; or
3. derived emoluments in respect of which PAYE has been withheld; or
4. derived income which has been subject to Tax Deduction at Source (TDS); or
5. had a chargeable income.

𝗯. 𝗔 𝗦𝗶𝗺𝗽𝗹𝗶𝗳𝗶𝗲𝗱 𝗧𝗮𝘅 𝗥𝗲𝘁𝘂𝗿𝗻
All self-employed individuals are required to submit an Income Tax Return and pay the tax, if any, in accordance with the return.
Self-employed individuals who are not required to submit a Standard Tax Return should submit a Simplified Tax Return.

𝗔𝘀𝘀𝗶𝘀𝘁𝗮𝗻𝗰𝗲 𝗳𝗼𝗿 𝗳𝗶𝗹𝗶𝗻𝗴 𝗮𝗻𝗱 𝘀𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗼𝗳 𝗜𝗻𝗱𝗶𝘃𝗶𝗱𝘂𝗮𝗹 𝗜𝗻𝗰𝗼𝗺𝗲 𝗧𝗮𝘅 𝗥𝗲𝘁𝘂𝗿𝗻𝘀 🆘
▪ 𝗲-𝗔𝗽𝗽𝗼𝗶𝗻𝘁𝗺𝗲𝗻𝘁
This facility is available on MRA website and allows taxpayers to reserve a time slot on a particular day, at their convenience. Assistance to file their Income Tax Returns will be provided through a WhatsApp Video Call on the day and time of the appointment.

▪ 𝗠𝘆𝗥𝗔
MRA has implemented a chatbot facility (MyRA) which is a virtual assistant configured to assist individual taxpayers on a 24/7 basis, on its website. The aim of this facility is to provide information to individuals on income tax in view of filing their income tax returns.

𝗧𝗮𝘅𝗽𝗮𝘆𝗲𝗿 𝗦𝗮𝘁𝗶𝘀𝗳𝗮𝗰𝘁𝗶𝗼𝗻 𝗦𝘂𝗿𝘃𝗲𝘆 (𝗧𝗦𝗦) 📈
MRA appeals to all taxpayers to participate in a Taxpayer Satisfaction Survey (TSS) after filling their Individual Income Tax Returns. The survey aims at receiving feedback from the public on the way they interact with MRA.

Taxpayers participating in the TSS will automatically qualify themselves for a draw which will be effected at the end of October 2025. 𝗧𝗵𝗿𝗲𝗲 𝗰𝗮𝘀𝗵 𝗽𝗿𝗶𝘇𝗲𝘀 𝗼𝗳 𝗥𝘀. 𝟮𝟱,𝟬𝟬𝟬, 𝗥𝘀. 𝟭𝟱,𝟬𝟬𝟬 𝗮𝗻𝗱 𝗥𝘀. 𝟭𝟬,𝟬𝟬𝟬 𝗿𝗲𝘀𝗽𝗲𝗰𝘁𝗶𝘃𝗲𝗹𝘆 𝘄𝗶𝗹𝗹 𝗯𝗲 𝗮𝘄𝗮𝗿𝗱𝗲𝗱 𝘁𝗼 𝘁𝗵𝗲 𝗳𝗶𝗿𝘀𝘁 𝘁𝗵𝗿𝗲𝗲 𝘄𝗶𝗻𝗻𝗲𝗿𝘀.

𝗗𝘂𝗲 𝗗𝗮𝘁𝗲 📅
Individual Taxpayers are informed that they should file their Individual Income Tax Returns and effect payment, if any, by 𝗪𝗲𝗱𝗻𝗲𝘀𝗱𝗮𝘆 𝟭𝟱 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟮𝟬𝟮𝟱. To this end, MRA encourages taxpayers not to wait until the last day to meet their fiscal obligations.

𝗚𝘂𝗶𝗱𝗲 𝗼𝗻 ''𝗛𝗼𝘄 𝘁𝗼 𝗳𝗶𝗹𝗲 𝘆𝗼𝘂𝗿 𝗶𝗻𝗰𝗼𝗺𝗲 𝗧𝗮𝘅 𝗥𝗲𝘁𝘂𝗿𝗻'' 👇https://www.mra.mu/download/IndividualeFilingGuide.pdf

𝗪𝗵𝗮𝘁 𝘁𝗼 𝗱𝗼 𝗶𝗳 𝘆𝗼𝘂 𝗵𝗮𝘃𝗲 𝗳𝗼𝗿𝗴𝗼𝘁𝘁𝗲𝗻 𝘆𝗼𝘂𝗿 𝗣𝗔𝗦𝗦𝗪𝗢𝗥𝗗? 🔐
https://www.youtube.com/watch?v=K1eKLbA-cTo&list=PLQjZhQtEkMckGvOqoaIELbx61joqbFqek&index=4&ab_channel=MauritiusRevenueAuthority

𝗣𝗥𝗚𝗙: 𝗦𝗮𝘃𝗲𝘇-𝘃𝗼𝘂𝘀 𝗰𝗲 𝗾𝘂’𝗶𝗹 𝘃𝗼𝘂𝘀 𝗿𝗲𝘃𝗶𝗲𝗻𝘁 𝗮̀ 𝗹𝗮 𝗿𝗲𝘁𝗿𝗮𝗶𝘁𝗲 𝗼𝘂 𝗲𝗻 𝗰𝗮𝘀 𝗱𝗲 𝗰𝗲𝘀𝘀𝗮𝘁𝗶𝗼𝗻 𝗱’𝗲𝗺𝗽𝗹𝗼𝗶? ⚖️ Un employé du secteur privé a légalement droit à une gratuité — ou un 𝗹𝘂𝗺𝗽 𝘀𝘂𝗺 𝗲́𝗾𝘂𝗶𝘃𝗮𝗹𝗮𝗻𝘁 𝗮̀ 𝟭𝟱 𝗷𝗼𝘂𝗿𝘀 𝗱𝗲 𝘀𝗮𝗹𝗮𝗶𝗿𝗲 𝗽𝗮𝗿 𝗮𝗻𝗻𝗲́𝗲 𝗱𝗲 𝘀𝗲𝗿𝘃𝗶𝗰𝗲. En cas de décès, ce montant doit être versé aux proches éligibles. 👉 Pourtant, chaque année, des centaines de plaintes sont enregistrées auprès du bureau du travail pour non-paiement ou paiement partiel de cette somme. 💡 Pour mieux protéger les travailleurs et éviter ces litiges, le 𝗣𝗼𝗿𝘁𝗮𝗯𝗹𝗲 𝗥𝗲𝘁𝗶𝗿𝗲𝗺𝗲𝗻𝘁 𝗚𝗿𝗮𝘁𝘂𝗶𝘁𝘆 𝗙𝘂𝗻𝗱 (𝗣𝗥𝗚𝗙) a été mis en place. Une mesure essentielle pour garantir vos droits. 📺 Regardez le reportage complet pour en savoir plus sur vos droits 👉 #MRA #PRGF

𝗙𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝗔𝘀𝘀𝗶𝘀𝘁𝗮𝗻𝗰𝗲 𝘁𝗼 𝗘𝗺𝗽𝗹𝗼𝘆𝗲𝗿𝘀: 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 𝗼𝗳 𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗔𝗹𝗹𝗼𝘄𝗮𝗻𝗰𝗲 𝟮𝟬𝟮𝟰 🚨
The Mauritius Revenue Authority (MRA) informs the public that the Government of the Republic of Mauritius has decided to extend the financial assistance for the payment of Special Allowance 2024 to the following categories of employers:
a) Charitable Institutions;
b) Non-Government Organizations (NGOs) registered with the National Social Inclusion Foundation;
c) Registered Religious bodies;
d) Trade Unions; and
e) Enterprises, whose turnover for the Year of Assessment 2023/2024 does not exceed Rs. 750 million and who are operating in the following sectors:
(i) Business Processing Outsourcing (BPO);
(ii) Security or Cleaning Services, and
(iii) Construction Industry.

The above enterprises are eligible to a financial assistance equivalent to the full amount of the Special Allowance paid to their employees where the enterprise has an accounting loss or whose accounting profit would be reduced by more than 50% if the National Minimum Wage increase and Salary Compensation 2024, (net of any financial assistance payable) and Special Allowance for the year 2024 are deducted therefrom.

𝗪𝗵𝗲𝗿𝗲 𝘁𝗵𝗲 𝗮𝗰𝗰𝗼𝘂𝗻𝘁𝗶𝗻𝗴 𝗽𝗿𝗼𝗳𝗶𝘁 𝗼𝗳 𝘁𝗵𝗲 𝗲𝗻𝘁𝗲𝗿𝗽𝗿𝗶𝘀𝗲 𝗶𝘀 𝗿𝗲𝗱𝘂𝗰𝗲𝗱 𝗯𝘆 𝗹𝗲𝘀𝘀 𝘁𝗵𝗮𝗻 𝟱𝟬% 𝗼𝗿 𝗯𝘂𝘁 𝗺𝗼𝗿𝗲 𝘁𝗵𝗮𝗻 𝟭𝟬%, 𝘁𝗵𝗲 𝗲𝗻𝘁𝗲𝗿𝗽𝗿𝗶𝘀𝗲 𝗶𝘀 𝗲𝗹𝗶𝗴𝗶𝗯𝗹𝗲 𝘁𝗼 𝗮 𝗳𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝗮𝘀𝘀𝗶𝘀𝘁𝗮𝗻𝗰𝗲 𝗲𝗾𝘂𝗶𝘃𝗮𝗹𝗲𝗻𝘁 𝘁𝗼 𝟱𝟬% 𝗼𝗳 𝘁𝗵𝗲 𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗔𝗹𝗹𝗼𝘄𝗮𝗻𝗰𝗲 𝗽𝗮𝗶𝗱 𝘁𝗼 𝗶𝘁𝘀 𝗲𝗺𝗽𝗹𝗼𝘆𝗲𝗲𝘀.

The financial assistance is available in respect of full-time employees. Further details with respect to the eligibility criteria and quantum of financial assistance applicable to different categories of employers are available on the MRA website: https://www.mra.mu/eservices1/financial-assistance/special-allowance-2024

Eligible employers are required to apply for the financial assistance using the facility available on the MRA website: https://eservices8.mra.mu/SpecialAllowance/login

Applicants are required to use their Employer Registration Number (ERN) and password to access the system.

Thereafter, eligible employers are required to submit, electronically, a Special Allowance 2024 return, in the month following that in which the Special Allowance is paid to their employees, giving the details of the employees including the amount paid. The facility for the submission of the return is available on the MRA website: https://eservices8.mra.mu/SpecialAllowance/login

After processing the application, the MRA will provide the financial assistance by crediting the bank account of the employer.

𝗙𝗜𝗡𝗔𝗡𝗖𝗜𝗔𝗟 𝗦𝗨𝗣𝗣𝗢𝗥𝗧 𝗧𝗢 𝗘𝗡𝗧𝗘𝗥𝗣𝗥𝗜𝗦𝗘𝗦: 𝗣𝗔𝗬𝗠𝗘𝗡𝗧 𝗢𝗙 𝗦𝗣𝗘𝗖𝗜𝗔𝗟 𝗔𝗟𝗟𝗢𝗪𝗔𝗡𝗖𝗘 𝟮𝟬𝟮𝟰 🚨📢
Following the decision of the Government of the Republic of Mauritius for the payment of a Special Allowance for the year 2024 to workers, the Mauritius Revenue Authority (MRA) has been entrusted with the responsibility to put in place a system to provide financial support to eligible employers.

Eligible employers are required to apply for the financial support by using the facility available on MRA website: https://www.mra.mu/eservices1/financial-assistance/special-allowance-2024 and make use of their 𝗘𝗺𝗽𝗹𝗼𝘆𝗲𝗿 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗡𝘂𝗺𝗯𝗲𝗿 (𝗘𝗥𝗡) and 𝗣𝗮𝘀𝘀𝘄𝗼𝗿𝗱 to access the system.

𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗔𝗹𝗹𝗼𝘄𝗮𝗻𝗰𝗲 𝟮𝟬𝟮𝟰 𝗥𝗲𝘁𝘂𝗿𝗻
Employers are required –
(a) to pay the Special Allowance to their employees in accordance with the applicable legislative provisions; and
(b) submit a “𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗔𝗹𝗹𝗼𝘄𝗮𝗻𝗰𝗲 𝟮𝟬𝟮𝟰” 𝗿𝗲𝘁𝘂𝗿𝗻 to MRA by the end of the month following that in which the payment is made and giving the details of the Special Allowance paid to each employee.

𝗔𝗳𝘁𝗲𝗿 𝗽𝗿𝗼𝗰𝗲𝘀𝘀𝗶𝗻𝗴 𝘁𝗵𝗲 𝘀𝘂𝗯𝗺𝗶𝘁𝘁𝗲𝗱 𝗿𝗲𝘁𝘂𝗿𝗻, 𝗠𝗥𝗔 𝘄𝗶𝗹𝗹 𝗺𝗮𝗸𝗲 𝘁𝗵𝗲 𝗽𝗮𝘆𝗺𝗲𝗻𝘁𝘀 𝘁𝗼 𝘁𝗵𝗲 𝗲𝗺𝗽𝗹𝗼𝘆𝗲𝗿𝘀 𝗯𝘆 𝗰𝗿𝗲𝗱𝗶𝘁𝗶𝗻𝗴 𝘁𝗵𝗲 𝗯𝗮𝗻𝗸 𝗮𝗰𝗰𝗼𝘂𝗻𝘁𝘀 𝗽𝗿𝗼𝘃𝗶𝗱𝗲𝗱 𝗶𝗻 𝘁𝗵𝗲𝗶𝗿 𝗮𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻.

Where the payment of the Special Allowance is made in monthly instalments, employers are required to submit the Special Allowance 2024 return for each of the months in which the allowance is paid.

𝗘𝗹𝗶𝗴𝗶𝗯𝗹𝗲 𝗘𝗺𝗽𝗹𝗼𝘆𝗲𝗿𝘀
The financial support is available to –
1. Export Oriented Enterprises (EOEs); and
2. Small and Medium Enterprises (SMEs) with an annual turnover not exceeding Rs. 100 million, and shall be equivalent to the full amount or 50% of the Special Allowance paid to their full-time employees depending on the impact of the increased National Minimum Wage in January 2024, Salary Compensation 2024 and Special Allowance for the year 2024 on their accounting profit for the Year of assessment 2023/2024.

Other employers, as may be prescribed, will also be eligible for the financial support.

Employers are also informed that the Special Allowance paid in a month –
(a) shall be subject to income tax under the cumulative PAYE system and included in the taxable emoluments for that month; and
(b) shall 𝗻𝗼𝘁 be subject to CSG.

Further details with respect to the eligibility criteria and quantum of financial support are available on the MRA Website: https://www.mra.mu/eservices1/financial-assistance/special-allowance-2024