Mauritius

Individual - Taxes on personal income

Last reviewed - 18 September 2023

Individuals, irrespective of nationality, deriving income from sources within Mauritius are subject to Mauritian income tax on all such income, whether or not they are resident.

Resident individuals are subject to Mauritian income tax on their worldwide income from all sources. However, income derived from outside Mauritius is taxable only to the extent that it is received in Mauritius.

Income from employment duties performed in Mauritius is deemed to have been derived from Mauritius, even if the related remuneration is received outside Mauritius.

Personal income tax rates

As of 1 July 2023, a progressive tax system has been introduced. The annual chargeable income of an individual will be taxed as follows:

Chargeable income

Tax rate

0 - Rs 390,000

First Rs 390,000

0%

Rs 390,001 – Rs 430,000

Next Rs 40,000

2%

Rs 430,001 – Rs 470,000

Next Rs 40,000

4%

Rs 470,001 – Rs 530,000

Next Rs 60,000

6%

Rs 530,001 – Rs 590,000

Next Rs 60,000

8%

Rs 590,001 – Rs 890,000

Next Rs 300,000

10%

Rs 890,001 – Rs 1,190,000

Next Rs 300,000

12%

Rs 1,190,001 – Rs 1,490,000

Next Rs 300,000

14%

Rs 1,490,001 – Rs 1,890,000

Next Rs 400,000

16%

Rs 1,890,001 – Rs 2,390,000

Next Rs 500,000

18%

Above Rs 2,390,000

Remainder

20%

Local taxes on income

There are no local taxes on income in Mauritius.