TDS Calculator
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MRA Guide
Mauritius · MRA 2025 · Simulator

Your TDS obligations
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Free simulators based on the official MRA TDS Guide 2025. Not a filing tool — for estimation and understanding only.

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Rental income · MRA §5
Rental TDS Calculator
Calculate TDS on rental income — company vs individual tenant, owner fiscal impact, exemptions (§2.6.ii). Estimate Annex 1 output.
7.5% resident 10% non-resident §2.6.ii exempt Annex 1 PDF
Who? A company paying rent to a landlord, or a landlord wanting to understand their net income after TDS.
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All obligations · MRA §3–10
Full TDS Assessment
Identify which of your payments trigger TDS across all categories, calculate amounts to remit, and generate official Annex 1 & 2 documents.
Rent Contractors Consultants Mgmt fees +6 more
Who? Any company (CA ≥ Rs 6M) paying rent, hiring contractors, consultants, security/cleaning services, or paying management fees.
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Why does the MRA use TDS?

Understanding the purpose behind the system

Automatic tax tracing

By capturing tax at the moment of payment, the MRA creates an automatic paper trail for every qualifying transaction. Each TDS return filed by the payer acts as a declaration that the payment exists — making it much harder for income to go unrecorded.

Fraud prevention

Without TDS, a landlord or service provider could receive payment without ever declaring it as income. TDS closes this gap: the tax is collected upfront by the payer and remitted to the MRA — the payee cannot opt out. It is a structural anti-avoidance mechanism, not a penalty.

Not an extra tax

TDS is an advance payment of the recipient's own income tax liability. The payee recovers any excess via their annual return. The MRA ensures tax is paid when income is earned — not months later when a return is due — which improves cash flow for the government and reduces default risk.

Simulator only — not a filing platform, not legal advice. Verify with a tax adviser or the MRA.
How TDS works — step by step
1

Payment due

A company (payer) owes rent, contractor fees, or another qualifying amount to a recipient (payee).

2

TDS deducted

The payer withholds the applicable TDS rate (e.g. 7.5% on rent to a resident) before paying the balance to the payee.

3

Remitted to MRA

The withheld amount is remitted to the MRA electronically by the 20th of the following month, with a monthly TDS return.

4

Credited to payee

The payee receives a statement (Annex 1) by 15 August. The TDS paid is credited against their annual income tax — any excess is refunded.

Frequently asked questions
Is TDS an extra tax on top of my rent?
No. TDS is not an additional tax — it is an advance payment of the recipient's income tax. The landlord receives the rent net of TDS, but that deducted amount is credited against their annual income tax liability. If too much was deducted, the MRA refunds the difference.
My company turnover is under Rs 6 million — do I still need to deduct TDS on rent?
No. Under Section 111A of the Income Tax Act, a company with annual turnover not exceeding Rs 6 million is not defined as a "payer" and has no obligation to deduct TDS. You pay the full rent to the landlord. The only exception is construction contracts — TDS applies regardless of turnover.
Who is responsible for deducting TDS — the tenant or the landlord?
The tenant (payer) is legally responsible for deducting and remitting TDS to the MRA. The landlord receives the net amount. The MRA states: "All persons other than individuals should deduct tax at source" — meaning any company making a qualifying payment must withhold.
What rate of TDS applies to rent?
Per the MRA Third Schedule:

• 7.5% if the landlord is resident in Mauritius
• 10% if the landlord is non-resident

The rate applies to the gross monthly rent before any deductions.
When do I remit TDS and what documents are required?
• Monthly TDS return — file electronically by the 20th of the following month.
• Statement to payee (Annex 1) — issued to the landlord by 15 August each year.
• Annual TDS return (Annex 2) — filed with the MRA by 15 August each year.

Late payment carries a 10% penalty plus 1% interest per month on unpaid amounts (§2.8–2.10).
Can the landlord obtain an exemption from TDS?
Yes — under §2.6.i, a landlord who can prove to the MRA Director-General that they are not chargeable to income tax may obtain a written directive exempting the tenant from deducting TDS. This is a formal application and is separate from the tenant's own Rs 6M turnover exemption.
Is there a minimum threshold below which TDS is not deducted?
Yes. If the calculated TDS for a payment is less than Rs 500, no deduction is required. This threshold applies per payment.
Does TDS apply when an individual pays rent to a landlord?
No. TDS on rent only applies when the payer is a company or société. If an individual pays rent directly to a landlord, TDS does not apply regardless of the landlord's status.