On 13th October 2021, the Mauritius Revenue Authority (MRA) published a notice for self-employed individuals on the Contribution Sociale Genéralisée (CSG) return.
Filing of Returns
The MRA stated that irrespective of the quantum of income a self-employed individual derived, the self-employed individual was required to submit either an income tax return or a simplified income tax return.
Payment of CSG: July & August
For the month of July and August 2021, self-employed individuals are required to submit a CSG return to the MRA and at the same time, pay an amount of Rs 150 per month.
Payment of CSG: September
As of the month of September 2021, the provisions of the Social Contribution and Social Benefits Act 2021 will be applicable and:
- If the self-employed derives a net income not exceeding Rs.10,000, the amount of social contribution payable will be Rs 150.
- If the self-employed derives a net income exceeding Rs.10,000 but not exceeding Rs.50,000, the amount of social contribution payable will be 5% of 90% of the net income for the month Minimum payable – Rs 150.
- If the self-employed derives a net income exceeding Rs.50,000, the amount of social contribution payable will be 3% of 90% of the net income for the month.
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