TDS Simulator
Mauritius Rental Tax · MRA 2025
MRA Guide
Simulator
Monthly gross rent (MUR)
Tenant type
Owner residency

Other annual income (MUR)
Salary, business — excluding this rental
Tax category
Cat. A = single · Cat. B = with dependents (estimate)
Results
Company lease — TDS 7.5%
Tenant — monthly
Gross rent
TDS withheld 7.5%
→ Remitted to MRA before 20th
Net to owner
Owner — annual
Rental / yr
Other income / yr
Total income

Tax on total MRA approx.
Marginal on rental
TDS credit
Net tax to settle
Effective rate

Net cash-in / yr
Company vs Individual
Company lease
Monthly to owner
TDS → MRA / yr
Net tax / yr
Cash-in / yr
Individual lease
Monthly to owner
TDS → MRA / yr
Net tax / yr
Cash-in / yr
Differential
Annual cash-in advantageTDS = tax advance · recoverable if TDS > tax due
Tenant gross cost Identical — TDS is tax routing, not an extra charge

Model: Rs 390k exemption (Cat. A) · Rs 500k (Cat. B, estimate) · 15% flat · +5% solidarity above Rs 3M. TDS not applicable if tenant turnover < Rs 6M or tax < Rs 500. Source: MRA TDS Guide 2025.