Mauritius

Individual - Other taxes

Last reviewed - 14 January 2020

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 18,740 per month. Employees contribute to the NPF at 3%, subject to a maximum amount of MUR 562 per month.

National Savings Fund (NSF)

Employers are required to contribute 2.5% of remuneration to the NSF, subject to a maximum of MUR 469 per month per employee, 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 summary for more information.

Net wealth/worth taxes

There are no net wealth/worth taxes in Mauritius.

However, an individual whose leviable income exceeds MUR 3.5 million in an income year, in addition to one's income tax liability, is liable to pay a solidarity levy of 5% in excess of the MUR 3.5 million.

Inheritance, estate, and gift taxes

There are no inheritance, estate, or gift taxes in Mauritius.