Rental parameters

Monthly gross rent (MUR)

Tenant type

Your company turnover / yr (MUR) — as tenant

If your company's turnover < Rs 6M, you are not required to deduct TDS on this rent (§2.6.ii). Leave 0 if unknown or if you're an individual tenant.

Owner residency

Owner fiscal profile

Other annual income (MUR)

Salary, business — excluding this rental

Tax category

Cat. A = single · Cat. B = with dependents

Results

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 extra charge

About this calculator

Rental TDS only — covers MRA TDS Guide §5 (Rent)
Out of scope: interest, royalties, contractors, consultants
15% flat rate · +5% solidarity levy above Rs 3M
Cat. A: Rs 390k exemption · Cat. B: Rs 500k (estimate)
TDS exempt if company turnover < Rs 6M (exc. construction) or TDS < Rs 500

Source: MRA TDS Guide 2025