Mauritius

Individual - Other taxes

Last reviewed - 14 January 2022

Social security contributions

Contribution Sociale Generalisee (CSG)

In the Finance Bill 2020, as of 1 September 2020, the pension system under the National Pensions Fund (NPF) is being 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 exceeding MUR 50,000 in a month. 3.0 6.0
Public sector employee earning a basic wage or salary not exceeding MUR 50,000 in a month. Not applicable 4.5
Public sector employee earning a basic wage or salary exceeding MUR 50,000 in a month. Not applicable 9.0
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. For the period from July 2019 to June 2020, an employer is required to pay levy at the rate of 1% for employees whose total basic wage or salary does not exceed MUR 10,000. Employees are required to pay a 1% levy, subject to a maximum amount of MUR 187 per month.

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

An individual whose leviable income exceeds MUR 3 million in an income year, in addition to one's income tax liability, is liable to pay a solidarity levy of 25% on its leviable income in excess of the MUR 3 million. Leviable income includes dividends from Mauritius resident companies. The solidarity levy is capped to 10% of the individual's net income.

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.