Mauritius (MU)

Indian Ocean island state with bilingual English-French administration, strong financial services, occupation permits, premium visa options, beaches, private healthcare and a high-trust but paperwork-heavy expat environment.

Capital: Port Louis

Region: Africa

Language: English

Currency: MUR (Rs)

Cost of living: Affordable (index 52)

Emergency: 112

Tax & Payslip Guide

Understanding your taxes in Mauritius — tax year 1 July to 30 June.

📅

Tax Year

1 July to 30 June

⏰

Filing Deadline

Individual income tax returns are commonly due after the tax year through MRA e-services; PAYE and business filings have separate monthly/annual deadlines.

🧾

VAT (Standard)

15%

📊 Income Tax Brackets

Income from	Income to	Rate	Notes
0	500,000	0%	Income exemption / low-income band under the progressive regime, subject to allowances and current MRA rules.
500,001	1,000,000	10%	Middle taxable band under the current progressive income tax regime.
1,000,001	∞	20%	Top personal income tax rate for higher income.

🏛️ Social Contributions

Contribution Sociale Generalisee (CSG)

Employee: 1.5% (monthly income ≤ MUR 50,000); 3% (monthly income > MUR 50,000)

Employer: 3% (monthly income ≤ MUR 50,000); 6% (monthly income > MUR 50,000)

Payroll social contribution administered through MRA. Two-tier rates based on monthly income band. Both employee and employer rates double above the MUR 50,000/month threshold. Verify current rates at mra.mu before payroll processing.

National Savings Fund / portable retirement schemes

Employee: Scheme-specific

Employer: Scheme-specific

Employer obligations can apply under labour/social security rules.

Training levy / HRDC levy

Employee: N/A

Employer: Employer-side levy where applicable

Employer-side workforce training contribution.

Negative income tax / social benefits

Employee: N/A

Benefits are targeted and generally not relocation support for ordinary expats.

🛒 VAT Rates

15%

Standard

No broad reduced VAT rate for ordinary expat planning

Reduced

VAT registration threshold and exemptions depend on activity; check MRA before local invoicing.

🧾 Sample Payslip Decoder

Gross Salary MUR 100,000/month

Gross salary + MUR 100,000.00

CSG employee contribution (3% — monthly salary exceeds MUR 50,000 threshold) - -MUR 3,000.00

PAYE income tax (15% flat rate; monthly estimate after annual basic exemption MUR 325,000) - -MUR 11,000.00

Net Salary (Take-home) MUR 86,000/month

Illustrative for 2026. Gross MUR 100,000/month (MUR 1,200,000/year). CSG employee 3% (salary above MUR 50,000 threshold): MUR 3,000/month. PAYE: annual chargeable income ≈ MUR 875,000 (after MUR 325,000 basic exemption for single person with no dependants); tax at 15% ≈ MUR 131,250/year ≈ MUR 10,938/month, rounded to MUR 11,000 for illustration. Net ≈ MUR 86,000/month. Employer additionally pays: CSG employer share 6% (MUR 6,000/month) + PRGF employer contribution (employer-funded, not an employee deduction). Solidarity levy of 25% applies only on income exceeding MUR 3,000,000/year — not applicable at this level. Exact PAYE depends on personal allowances, dependant deductions, and marginal relief. Use MRA e-calculator for precise figures.

🌍 Special Expat Tax Rules

Occupation Permit holders, Premium Visa holders, investors and retirees must separate immigration status from tax residence. Residence is generally fact/day-count driven, and foreign-source income, remittances, local work and company management can change the analysis.

📋 Double Tax Treaties

Mauritius has an extensive double-tax treaty network, important for finance, investment, pensions and cross-border employment. Treaty relief requires documents and substance.

Mauritius Revenue Authority

https://www.mra.mu

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