Mauritius

Individual - Taxes on personal income

Last reviewed - 18 September 2023

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

As of 1 July 2023, a progressive tax system has been introduced. The annual chargeable income of an individual will be taxed as follows:

Chargeable income (MUR*) Basis of computation (MUR) Tax rate (%)
From To
0 390,000 First 390,000 0
390,001 430,000 Next 40,000 2
430,001 470,000 Next 40,000 4
470,001 530,000 Next 60,000 6
530,001 590,000 Next 60,000 8
590,001 890,000 Next 300,000 10
890,001 1,190,000 Next 300,000 12
1,190,001 1,490,000 Next 300,000 14
1,490,001 1,890,000 Next 400,000 16
1,890,001 2,390,000 Next 500,000 18
2,390,001 and above Remainder 20

* Mauritian rupees

Local taxes on income

There are no local taxes on income in Mauritius.