Mauritius

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

Effective from 1 July 2025, the annual chargeable income of an individual is taxed as follows:

* Mauritian rupees

Fair Share Contribution

The Finance Act 2025 introduced the Fair Share Contribution 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.