CSR Regulations



CSR funds represent 2% of the taxable profits made of the previous financial year and are calculated on the chargeable income submitted to the MRA.

According to section 50L(2)(a) of Income tax Act 1995, as from 1 January 2017, 50% of CSR funds are remitted to the Mauritius Revenue Authority. Private Mauritian foundations can register as non-profit organisations at the National CSR Foundation and apply to the NCSRF Call for Project Proposals, in order to retrieve part of their initial sources of funding and be able to sustain their programs. The new CSR regulations are a major source of concern for organisations like Fondation Joseph Lagesse, which hires service deliverers and is present at grass roots level for direct support to vulnerable populations.

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