TDS Calculator — Tax Deduction at Source
Calculate the TDS amount to withhold on your payments in 3 steps according to MRA legislation — rent, services, commissions, contractors and more.
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Indicative estimate. The rates shown match the MRA Tax Deduction at Source Guide 2025. Double taxation treaties may reduce rates for non-residents. Consult the MRA or a chartered accountant for your specific situation.
TDS does not apply when the amount to be deducted is below Rs 500, but the payment must still be reported in the annual TDS return (due by 15 August).
Frequently asked questions
What is TDS in Mauritius?
Tax Deduction at Source (TDS) is a system where the payer withholds part of the payment and remits it directly to the Mauritius Revenue Authority (MRA). It is an advance on the payee's income tax, which can be offset against the tax payable for that year.
Who must apply TDS?
Generally, any company, société or succession making the relevant payments. Individuals are exempt from this obligation for most payments. Companies whose annual turnover does not exceed Rs 6 million are also exempt — except when awarding construction contracts.
When must TDS be remitted to the MRA?
TDS must be remitted by the 20th of the following month. For May and November the deadline is brought forward to 2 working days before the end of June and December respectively.
What are the penalties for non-payment?
A penalty of 10% of the unpaid amount applies, plus 1% interest per month (or part of a month) for as long as the amount remains unpaid. If the payer fails to deduct TDS, they become personally liable for the amount due.
Does TDS always apply to small payments?
No. If the calculated TDS is below Rs 500, you do not have to withhold it. However, you must still include the payment in your annual TDS return (due by 15 August).
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