Mauritius

Individual - Other taxes

Last reviewed - 16 March 2026

Social security contributions

Contribution Sociale Generalisee (CSG)

As of 1 September 2020, the pension system under the National Pensions Fund (NPF) was abolished and replaced by the CSG. Every participant and every employer of a participant is liable to pay CSG at prescribed rates depending on their remuneration. A participant means an employee or self-employed person, on a full-time or part-time basis, but does not include a public sector employee.

The rate of contribution applicable is shown in the table below.

Category of employee	Rate applicable on the basic wage or salary of the employee and to be deducted from the wage or salary of the employee (%)	Rate applicable on the basic wage or salary of the employee and payable by the employer (%)
An employee, other than a public sector employee, earning a basic wage or salary not exceeding MUR 50,000 in a month.	1.5	3.0
An employee other than a public sector employee earning a basic wage or salary or prescribed bonus exceeding MUR 50,000 in a month.	3.0	6.0
Public sector employee employed by an employer which falls under the purview of Pay Research Bureau (PRB) and earning a basic wage or salary or prescribed bonus NOT exceeding MUR 50,000 in a month.	Not applicable up to pay period October 20211.5 as from pay period November 2021	4.5 up to pay period October 20213.0 as from pay period November 2021
Public sector employee employed by an employer which falls under the purview of PRB and earning a basic wage or salary or prescribed bonus exceeding MUR 50,000 in a month.	Not applicable up to pay period October 20213.0 as from pay period November 2021	9.0 up to pay period October 20216% as from pay period November 2021
Public sector employee employed by an employer which does not fall under the purview of PRB and earning a basic wage or salary or prescribed bonus NOT exceeding MUR 50,000 in a month.	Not applicable up to the month preceding a salary review becoming effective	4.5 up to the month preceding a salary review becoming effective
Public sector employee employed by an employer which does not fall under the purview of PRB and earning a basic wage or salary or prescribed bonus exceeding MUR 50,000 in a month.	Not applicable up to the month preceding a salary review becoming effective	9.0 up to the month preceding a salary review becoming effective
An employee who is in the domestic service earning a basic wage or salary NOT exceeding MUR 3,000 in aggregate in a month, from one or more employers.	Not applicable	3.0

Failure to comply with the above entails a penalty of 10% of the unpaid tax and an interest of 1% per month or part of the month during which the tax remained unpaid.

National Savings Fund (NSF)

Employers are required to contribute 2.5% of remuneration to the NSF 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.

Consumption taxes

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 tax summary for more information.

Solidarity levy

Solidarity levy has been abolished effective as from the year of assessment 2023/24.

Fair Share Contribution

The Finance Act 2025 introduced the Fair Share Contribution (FSC) for high income earners. Effective from the income year commencing on 1 July 2025 and for the two subsequent income years, an individual whose net income exceeds MUR 12 million, inclusive of dividend income from domestic companies and share of dividends in resident sociétés/ successions, will be required to pay a Fair Share Contribution at the rate of 15% of their leviable income in excess of MUR 12 million.