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 that falls under the purview of the Pay Research Bureau (PRB) and earning a basic wage or salary or prescribed bonus not exceeding MUR 50,000 in a month.	1.5	3.0
Public sector employee employed by an employer that falls under the purview of the PRB and 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 that does not fall under the purview of the 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 that does not fall under the purview of the 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.

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.