Overview
This manual describes the Mauritius compliance stack, sold under the name kodmu.
What is free
Section titled “What is free”The ERPNext Mauritius app is free and open source (GPL-3.0). It gives you a chart of accounts, tax templates, payroll components, and on-screen statutory reports for Mauritius.
The free calculators on this site are also free. They compute PAYE, CSG/NSF, PRGF, TDS applicability, and the Companies Act audit exemption. Every result shows the Act or Regulation section it comes from.
What is licensed
Section titled “What is licensed”A licence key unlocks verified e-filing formats: the exact file layouts MRA accepts, checked against real MRA submissions, and updated every year. The app stays free either way. The licence buys a maintained, verified format — not a feature the free app lacks.
Editions and the Finance Act cycle
Section titled “Editions and the Finance Act cycle”Mauritius changes many tax rates and rules each year, through the Finance Act. This Act usually passes between June and August.
Each licensed edition (for example, 2026.1) is a set of e-filing formats
and rates re-verified against that year’s Finance Act. When the Finance Act
changes a rule this stack ships, we release a new edition. Chapter 11
describes the update policy in full.