Mauritius

Individual - Other taxes

Last reviewed - 04 March 2024

Social security contributions

Contribution Sociale Generalisee (CSG)

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. Employees are required to pay a 1% levy.

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.