Source-cited draft: personal income tax for Mauritius (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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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 deduction
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.
Other Mauritius computations in the OpenAccountants Tax Library.
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.
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