A few details to apply the correct TDS rules and exemptions.
Your role
Payer = you deduct TDS before paying. Payee = TDS is deducted from your income.
Entity type
Individuals are generally not required to deduct TDS (exception: construction contracts).
Annual turnover (MUR)
TDS exempt if turnover < Rs 6M — except construction contracts (MRA §2.6.ii)
Tax residency
Affects TDS rate on rent, royalties, management fees and non-resident services.
Step 2 of 4
Which payments apply?
Select all TDS categories that apply to your situation. Rates shown for resident.
Step 3 of 4
Payment amounts
Enter the monthly or annual gross amount for each selected category.
Period
Step 4 of 4
Your TDS summary
Based on your inputs.
Category
Rate
Base / yr
TDS / yr
Total TDS to remit / yr—
Remittance deadline: 20th of the month following payment (May & November: 2 business days before end of June & December). Late penalty: 10% of unpaid TDS + 1%/month interest.
Monthly breakdown
Step 5 of 5 — Official Documents
Annex 1 & Annex 2
Fill in the payer and payee details to generate the MRA-prescribed documents
(Eighth & Ninth Schedule, Income Tax Regulations).
Payer (you)
Full name / Company name
Tax Account Number (TAN)
Business Registration Number (BRN)
Signatory name (BLOCK LETTERS)
Capacity
Payee (recipient)
Surname
Other names
National Identity Card Number (NIC)
If NIC not available, enter residential address
Tax Account Number (TAN) — optional
BRN — optional
Income year
Income year ended 30 June
Generate
Document generated.
Print in duplicate (Annex 1). Sign and retain one copy, give one to the payee.
Submit Annex 2 via MRA e-Services by 15 August.