Mauritius · MRA 2025
Understand your TDS obligations
in Mauritius
Free calculators based on the MRA TDS Guide 2025. Whether you pay rent or manage multiple payment categories — find your numbers in minutes.
What is TDS?
Tax Deduction at Source is an advance payment of income tax. The company making a qualifying payment retains a percentage and remits it directly to the MRA on behalf of the recipient.
Who must deduct?
Any company or société with annual turnover above Rs 6 million that makes payments for rent, contractors, consultants, management fees or commissions must apply TDS.
When to remit?
Monthly TDS returns are due by the 20th of the following month. An annual statement must be sent to the payee and filed with the MRA before 15 August each year.
Choose your calculator
Rental income · MRA §5
Rental TDS Calculator
You own or rent a property. Calculate TDS on rental income — company vs individual tenant, owner fiscal impact, exemptions (§2.6.ii).
7.5% resident
10% non-resident
Annex 1 PDF
Who? A company paying rent to a landlord — or a landlord wanting to understand their net income after TDS.
Open calculator
All obligations · MRA §3–10
Full TDS Assessment
You are a company making payments across multiple categories. Identify which payments trigger TDS, calculate amounts to remit, and generate official Annex 1 & 2 documents.
Rent
Contractors
Consultants
Mgmt fees
+6 more
Who? Any company (CA ≥ Rs 6M) that pays rent, hires contractors, consultants, security or cleaning services, or pays management fees.
Start questionnaire
Frequently asked questions
Is TDS an extra tax I have to pay 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 therefore has no obligation to deduct TDS. You pay the full rent to the landlord. The only exception is if you award construction contracts — TDS then applies regardless of turnover.
Who is responsible for deducting TDS — the tenant or the landlord?
The tenant (payer) is legally responsible for deducting TDS and remitting it to the MRA. The landlord receives the net amount. The MRA's own FAQ states: "All persons other than individuals should deduct tax at source" — meaning any company or société making the payment must withhold.
What rate of TDS applies to rent?
Per the MRA Third Schedule:
• 7.5% if the landlord (payee) is resident in Mauritius
• 10% if the landlord is non-resident
The rate applies to the gross monthly rent before any deductions.
• 7.5% if the landlord (payee) 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 to the MRA and what documents are required?
• Monthly TDS return — file electronically by the 20th of the following month (or end of month if filing and payment are both electronic).
• Statement to payee (Annex 1) — issued to the landlord by 15 August each year, showing total paid and TDS deducted.
• 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).
• Statement to payee (Annex 1) — issued to the landlord by 15 August each year, showing total paid and TDS deducted.
• 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 be exempt from TDS?
Yes — under §2.6.i, a landlord (payee) who can prove to the Director-General of the MRA that they are not chargeable to income tax for a given year may obtain a written directive instructing the tenant not to deduct TDS. This is a formal application process, separate from the tenant's own exemption.
Is there a minimum TDS amount below which I don't deduct?
Yes. If the calculated TDS for a payment is less than Rs 500, no deduction is required. This threshold applies per payment, not annually.
Does TDS apply if I pay rent to an individual landlord?
The MRA guide defines rent as subject to TDS when payable by "any person, other than an individual". So if the tenant is an individual (not a company or société), no TDS applies regardless of the landlord's status. TDS on rent is only triggered when a company or société is the one paying the rent.