Personal exemptions and deductions
Resident individuals may claim the exemption thresholds set below that are deductible from their total net income to arrive at the income chargeable to tax.
Every individual who is resident in Mauritius in the income year in which the income is derived is entitled to claim the following deduction from one’s net income:
- Category A: Individual having no dependants: MUR 310,000.
- Category B: Individual having only one dependant: MUR 420,000.
- Category C: Individual having two dependants: MUR 500,000.
- Category D: Individual having three dependants: MUR 550,000.
- Category E: Individual having four or more dependants: MUR 600,000.
- Category F: Retired person having no dependants and has income, other than specified income, or a disabled person who, in an income year, has no dependant: MUR 355,000.
- Category G: Retired person with one dependant and has income, other than specified income, or a disabled person who, in an income year, has one dependant: MUR 465,000.
- Where the dependant under Category B, C, D, E, or G is a child pursuing a non-sponsored, full-time undergraduate course at a recognised tertiary educational institution, an additional claim can be made for MUR 135,000 or the amount of tuition fees paid up to MUR 175,000 in respect of each dependant pursuing one’s undergraduate course in Mauritius at an institution recognised by the Tertiary Education Commission or outside Mauritius at a recognised institution (MUR 200,000 for dependent child studying abroad).
- As of 1 July 2019, deductions for a child pursuing tertiary studies is extended to a maximum of four dependants.
- As of 1 July 2018, income exemption threshold is available to a retired person deriving emoluments not exceeding MUR 50,000.
- No exemption is allowed for an undergraduate course where:
- the annual fees, excluding administration and student union fees, are less than MUR 34,800 for a child following an undergraduate course in Mauritius
- the income of the person or the spouse of the person exceeds MUR 4 million in an income year, or
- an exemption has been claimed in respect of the same dependant for more than six consecutive years.
- Medical and health insurance premium, as follows:
Category claimed Premium allowable (MUR) Category A 15,000 Category B 15,000 (self) + 15,000 for dependant Category C 15,000 (self) + 15,000 for first dependant + 10,000 for second dependant Category D 15,000 (self) + 15,000 for first dependant + 10,000 for second dependant + 10,000 for third dependant Category E 15,000 (self) + 15,000 for first dependant + 10,000 for second dependant + 10,000 for third dependant + 10,000 for fourth dependant
An individual shall, in an income year, be allowed a relief by way of deduction from one's net income in respect of the amount of interest paid in that income year to:
- a bank or a non-bank deposit taking institution under the Banking Act
- an insurance company under the Insurance Act
- the Sugar Industry Pension Fund
- the Development Bank of Mauritius, or
- the Statutory Bodies Family Protection Fund
on a housing loan secured by mortgage (including Islamic financing arrangement per Finance Bill 2018/19) or fixed charge on immovable property and used exclusively for the purchase or construction of one's house. The relief shall apply in respect of a loan secured by mortgage or fixed charge on immovable property taken on or after 1 July 2006.
In the case of a couple where neither spouse is a dependent spouse, the relief shall, at the spouses’ option, be divided equally for each spouse.
No interest relief shall be allowed:
- unless the person is resident in Mauritius in the income year in which the income is derived
- where the person or the spouse of the person:
- is, at the time the loan is raised, the owner of a residential building, or
- benefits from any new housing scheme set up on or after 1 January 2011 by such competent authorities as may be prescribed, and
- where the income (including local dividends, interest on savings/fixed deposit account from a bank or non-bank deposit taking institution under the Banking Act, and interest on government securities and Bank of Mauritius Bills) of the person, or the spouse of the person, as the case may be, exceeds MUR 4 million in an income year.
Where an individual derives income from a trade, business, profession, or vocation, deductions are allowed for all outgoings incurred wholly and exclusively in the production of the assessable income, including capital allowances on qualifying assets. Unauthorised deductions include all expenditure of a capital, domestic, or private nature; expenditure relating to exempt income; all taxes; any reserve or provision (e.g. reserve for doubtful debts); gifts and donations; and entertainment expenses.