OpenAccountants/Mauritius/Mauritius Personal Income Tax

Mauritius Personal Income Tax

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Source-cited draft: personal income tax for Mauritius (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Mauritius, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Band 1 — first Rs 500,000 of chargeable income

0Income Tax ActView source ↗

Band 2 — next Rs 500,000 (Rs 500,001 to Rs 1,000,000)

10Income Tax ActView source ↗

Band 3 — remainder above Rs 1,000,000

20Income Tax ActView source ↗

Effective tax-free threshold

First Rs 500,000 of annual chargeable income is taxed at 0%Income Tax ActView source ↗

Fair Share Contribution (individuals)

15% on the part of annual leviable income exceeding Rs 12,000,000Income Tax ActView source ↗

PAYE exempt-person monthly threshold

Rs 38,462 per month — employees below this are not subject to PAYE deductionIncome Tax ActView source ↗

Deduction for electronic charitable donations

Up to Rs 100,000 per income yearIncome Tax ActView source ↗

Deduction for individual pension scheme contributions

Up to Rs 50,000 per income yearIncome Tax ActView source ↗

Other available reliefs / deductions

Reliefs for dependents, tertiary education expenses, housing loan interest and approved medical/insurance schemes (amounts vary) ((approx — confirm exact caps per relief))Income Tax ActView source ↗

Tax residence test (days)

Present in Mauritius for 183 days or more in the income year, or 270 days or more across the income year and the two preceding years; or domiciled in MauritiusIncome Tax ActView source ↗

Individual return filing & payment deadline

30 September; extended to 15 October for taxpayers filing and paying electronicallyIncome Tax ActView source ↗

Current Payment System (CPS) for individuals with business/non-PAYE income

Quarterly advance payments via CPS statements during the income year ((approx — confirm CPS thresholds and quarter dates))Income Tax ActView source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Mauritius Personal Income Tax

Personal income tax rates and bands

From 1 July 2025 Mauritius applies a three-band progressive scale to annual chargeable income. The same scale applies to residents; non-residents are generally taxed on Mauritius-source income at the same rates without the resident reliefs.

Band 1 — first Rs 500,000 of chargeable income — 0 percent (Income Tax Act)
Band 2 — next Rs 500,000 (Rs 500,001 to Rs 1,000,000) — 10 percent (Income Tax Act)
Band 3 — remainder above Rs 1,000,000 — 20 percent (Income Tax Act)
Effective tax-free threshold — First Rs 500,000 of annual chargeable income is taxed at 0% MUR (Income Tax Act)
Fair Share Contribution (individuals) — 15% on the part of annual leviable income exceeding Rs 12,000,000 percent (PAYE withheld where monthly emoluments exceed Rs 923,077 (Rs 12,000,000 / 13)) (Income Tax Act)
PAYE exempt-person monthly threshold — Rs 38,462 per month — employees below this are not subject to PAYE deduction MUR (Income Tax Act)
Deduction for electronic charitable donations — Up to Rs 100,000 per income year MUR (Income Tax Act)
Deduction for individual pension scheme contributions — Up to Rs 50,000 per income year MUR (Income Tax Act)
Other available reliefs / deductions — Reliefs for dependents, tertiary education expenses, housing loan interest and approved medical/insurance schemes (amounts vary) ((approx — confirm exact caps per relief)) (Income Tax Act)
Tax residence test (days) — Present in Mauritius for 183 days or more in the income year, or 270 days or more across the income year and the two preceding years; or domiciled in Mauritius (Income Tax Act)
Individual return filing & payment deadline — 30 September; extended to 15 October for taxpayers filing and paying electronically (Income Tax Act)
Current Payment System (CPS) for individuals with business/non-PAYE income — Quarterly advance payments via CPS statements during the income year ((approx — confirm CPS thresholds and quarter dates)) (Income Tax Act)

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Personal income tax rates and bands

Band 1 — first Rs 500,000 of chargeable income — 0 percent (Income Tax Act)

Band 2 — next Rs 500,000 (Rs 500,001 to Rs 1,000,000) — 10 percent (Income Tax Act)

Band 3 — remainder above Rs 1,000,000 — 20 percent (Income Tax Act)

Effective tax-free threshold — First Rs 500,000 of annual chargeable income is taxed at 0% MUR (Income Tax Act)

Fair Share Contribution (individuals) — 15% on the part of annual leviable income exceeding Rs 12,000,000 percent (PAYE withheld where monthly emoluments exceed Rs 923,077 (Rs 12,000,000 / 13)) (Income Tax Act)

PAYE exempt-person monthly threshold — Rs 38,462 per month — employees below this are not subject to PAYE deduction MUR (Income Tax Act)

Deduction for electronic charitable donations — Up to Rs 100,000 per income year MUR (Income Tax Act)

Deduction for individual pension scheme contributions — Up to Rs 50,000 per income year MUR (Income Tax Act)

Other available reliefs / deductions — Reliefs for dependents, tertiary education expenses, housing loan interest and approved medical/insurance schemes (amounts vary) ((approx — confirm exact caps per relief)) (Income Tax Act)

Tax residence test (days) — Present in Mauritius for 183 days or more in the income year, or 270 days or more across the income year and the two preceding years; or domiciled in Mauritius (Income Tax Act)

Individual return filing & payment deadline — 30 September; extended to 15 October for taxpayers filing and paying electronically (Income Tax Act)

Current Payment System (CPS) for individuals with business/non-PAYE income — Quarterly advance payments via CPS statements during the income year ((approx — confirm CPS thresholds and quarter dates)) (Income Tax Act)