Income Tax in Mauritius

Mauritius Income TaxTax year 2026

Mauritius personal income tax for the income year 1 July 2026 to 30 June 2027. Covers residence, the 0, 10, 20 and 35 percent bands set by the Finance Act 2026, the end of the individual Fair Share Contribution, dependent deductions and reliefs, the Current Payment System, the 1 percent presumptive tax for small enterprises, the annual return due 15 October, penalties and foreign income. Use for questions on how much tax an employee, self-employed person or landlord pays in Mauritius, MRA individual returns, CPS statements, or when a Mauritius tax return is due.

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Corporate Income Tax in Mauritius

Mauritius Income TaxTax year 2026

Mauritius corporate income tax for accounting years in the 2026/27 income year. Covers the 15 percent rate, the 3 percent export and other reduced rate, bank rates, alternative minimum tax, the 80 percent partial exemption, Corporate Social Responsibility, the Corporate Climate Responsibility levy and its Finance Act 2026 reductions, the company Fair Share Contribution, the domestic minimum top-up tax, the Advance Payment System, losses, returns and penalties. Use for Mauritius company tax, APS statements, CSR, CCR levy, FSC, or company return due dates at the MRA.

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Tax Overview in Mauritius

Mauritius Income TaxTax year 2026

Overview of the Mauritius tax system for the 2026/27 income year: who collects tax, the income year, resident basis, headline personal and company rates, VAT, social contributions, and the main return dates, with links to the detailed skills. Use for a first orientation on Mauritius tax, which taxes apply to a person or business, or which skill in the Mauritius pack to open next. Figures that a detailed skill owns are linked rather than repeated beyond the headline.

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