Social security contributions
National Pensions Fund (NPF)
Contributions to the NPF are payable by the employer at 6% of cash remuneration, up to a maximum remuneration of MUR 16,995 per month. Employees contribute to the NPF at 3%, subject to a maximum amount of MUR 510 per month.
National Savings Fund (NSF)
Employers are required to contribute 2.5% of remuneration to the NSF, subject to a maximum of MUR 425 per month per employee, and to pay a monthly levy of 1.5% of basic salaries and wages of every employee. Employees are required to pay a 1% levy, subject to a maximum amount of MUR 170 per month.
Value-added tax (VAT)
VAT is charged at the standard rate of 15% on all goods and services supplied by VAT-registered entities in Mauritius (except those taxed at 0% or exempt).
See the Other taxes section in the Corporate summary for more information.
Net wealth/worth taxes
There are no net wealth/worth taxes in Mauritius.
Inheritance, estate, and gift taxes
There are no inheritance, estate, or gift taxes in Mauritius.