Complete Guide to Submit Your EDF Form to the MRA

Understanding the Employee Declaration Form (EDF)

The Employee Declaration Form (EDF) is a crucial document that every employee in Mauritius must complete annually to declare their eligibility for tax reliefs, deductions, and allowances. This electronic form helps employers calculate the correct amount of Pay As You Earn (PAYE) tax to deduct from your monthly salary under the progressive income tax system.

Why is the EDF important? The EDF allows you to claim legitimate tax deductions and reliefs, potentially reducing the amount of tax withheld from your salary throughout the year. Without submitting an EDF, employees earning more than Rs 30,000 per month will have tax deducted at a flat rate of 15%.

Who Must Submit an EDF?

All employees in Mauritius, both in the private and public sectors, are required to submit the EDF 2025/2026 by latest 13 Aug 2025 if they:

• Earn monthly emoluments exceeding Rs 30,000
• Want to claim reliefs, deductions, and allowances
• Wish to have these benefits taken into account for PAYE calculations

Special cases:

• Multiple employers: If you work for more than one employer, submit the EDF to only one employer
• Non-citizens: Non-Mauritian residents must also submit an EDF if they meet the monthly income threshold
• Company directors: Even if earning less than Rs 30,000, company directors are subject to PAYE at 15%

Available Deductions and Allowances for 2025/26

Understanding what you can claim is essential for maximizing your tax benefits. Here are the key deductions available:

Deduction for Dependents

The deduction amounts for the income year ending 30 June 2026 are:

Important limitations: You cannot claim deductions for dependents if their net income and exempt income exceeds:

1. First dependent: Rs 110,000
2. Second dependent: Rs 80,000
3. Third dependent: Rs 85,000
4. Fourth dependent: Rs 80,000

Additional Deductions Available

• For retired or disabled persons: Additional deduction of Rs 50,000
• Interest relief on housing loans: You can claim relief for interest paid on secured housing loans used exclusively for purchasing or constructing your home. The loan must be from approved institutions like banks, insurance companies, or the Development Bank of Mauritius.
• Medical and life insurance premiums: Relief for premiums paid on medical insurance and life insurance policies
• Education expenses: Deductions for tuition fees paid for children pursuing undergraduate or postgraduate courses
• Carer deduction: Rs 30,000 deduction if you employ a carer for your parents or grandparents

How to Fill and Submit Your EDF Online: A Step-by-Step Guide

Before You Start

Ensure you have the following information ready:

• National Identity Card (NID) or Non-Citizen Identity Card (NCID)
• Mobile phone number (for receiving OTP)
• Email address (optional but recommended)
• Employer Registration Number (ERN) (found on your Statement of Emoluments)
• Employer’s name (if you don’t have the ERN)

Step 1: Access the Mauritius Revenue Authority (MRA) Website

1. Go to the official MRA website: www.mra.mu
2. Look for the “e-EDF” banner or thumbnail on the homepage
3. Click on the e-EDF link to begin the process

Step 2: Initial Login

1. Enter your National Identity Card Number (NID) or Non-Citizen Identity Card Number (NCID)
2. Enter your mobile phone number (you can also provide an email address)
3. Click “Submit” to proceed

Step 3: Verify with OTP

1. You will receive a One-Time Password (OTP) via SMS on your mobile phone
2. Enter the OTP in the designated field
3. Click “Next” to continue

Step 4: Employer Information

1. Enter your Employer Registration Number (ERN) – this can be found on your Statement of Emoluments
2. Alternative method: If you don’t have the ERN, enter your employer’s name and click the “Search” icon
3. Select your employer from the search results
4. Click “PROCEED”

Step 5: Complete the EDF Form

Once you access the e-EDF form, you’ll see several sections to complete:

Section 1: Employee Identification

• Your personal details will be pre-populated from your NID
• Verify that all information is correct

Section 2: Employer Details

• Confirm your employer’s information is accurate

Section 3: Reliefs, Deductions and Allowances

• Dependent deductions: Select the appropriate number of dependents
• Additional reliefs: Claim any applicable additional deductions (housing loan interest, medical insurance, etc.)
• Enter exact amounts where required

Important: All fields marked with a red asterisk (*) are mandatory and must be completed

Step 6: Review and Submit

1. Review all information carefully before submitting
2. Click “View/Print” to verify the correctness of your form
3. Optional: Select “Send a copy of my return via Email” if you want an email copy
4. Click “Submit” to file your e-EDF
5. You will receive an Acknowledgement ID confirming successful submission

Current Tax Rates and Brackets

Understanding the tax structure helps you appreciate the importance of claiming all eligible deductions. For the income year 2025/26, the progressive tax rates are:

Common Mistakes and Penalties

To ensure a smooth process and avoid complications, be aware of common pitfalls.

What are the common mistakes to avoid?

• Documentation Errors: Ensure your NID and employer’s ERN are correct.
• Calculation Mistakes: Do not overestimate your dependents’ income. Keep all supporting documents for your claims.
• Timing Issues: Submit your EDF at the beginning of the financial year to ensure correct PAYE calculations throughout the year.

What happens if I don’t submit an EDF? If you do not submit the form, your employer will deduct tax at a flat rate of 15% on any monthly income exceeding Rs 30,000. This could lead to a significant overpayment of tax.

Are there penalties for false claims? Yes, claiming unjustified reliefs or deductions can result in a penalty of up to 25% of the tax underpaid.

What Happens After Submission?

1. Acknowledgement: You’ll receive an Acknowledgement ID confirming your submission
2. Employer notification: Your employer will be able to download your EDF from the MRA platform
3. PAYE adjustment: Your employer will adjust your monthly PAYE deductions based on your claimed reliefs and allowances
4. Record keeping: Keep a copy of your EDF and acknowledgement for your records

Technical Requirements and Support

Recommended browsers: Use recent versions of Google Chrome, Internet Explorer, or Mozilla Firefox

System requirements: Ensure JavaScript is enabled in your browser

Getting help:

• MRA Help Desk: 207 6000 (available during office hours 8:45 AM to 4:30 PM on working days)
• Email support through the MRA website
• Visit MRA offices for in-person assistance

Alternative Submission Method

If you’re unable to file online, you can:

1. Download a PDF copy of the EDF from the MRA website
2. Fill it in manually
3. Submit the completed form to your employer

Example: EDF Submission Benefits

Let’s consider Jason, who earn a salary of Rs 45,000 per month (Rs 540,000 annually) with two dependent children:

Without EDF submission:

• Monthly tax at 15% flat rate on Rs 45,000 = Rs 6,750
• Annual tax = Rs 81,000

With EDF claiming two dependents (Rs 190,000 deduction):

• Annual chargeable income = Rs 540,000 – Rs 190,000 = Rs 350,000
• Tax calculation:
  First Rs 390,000 at 0% = Rs 0
  Since chargeable income is Rs 350,000, no tax payable
• Annual tax savings = Rs 81,000

This example demonstrates the significant financial benefit of submitting your EDF correctly.