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)