Income tax in Mauritius 2026

From July 2025 the scale is three clean steps: nothing on the first MUR 500,000 of chargeable income, 10% on the next 500,000, and 20% on the rest.

Chargeable income comes after generous dependant deductions (MUR 110,000 to 355,000) — and only foreign income actually remitted to Mauritius enters the base.

At a glance

top rate: 20% above MUR 1 million (+15% Fair Share Contribution above MUR 12 million)
entry band: 0% on the first MUR 500,000
tax year basis: 1 July – 30 June (2025/26)
filing deadline: 15 October, electronic
residency basis: Worldwide on a remittance basis; resident via domicile, 183 days, or 270 days over 3 years
regime flag: 10-year exemptions for licensed asset/fund managers and diaspora returnees

Rates

Income tax scale (from 1 July 2025)

Chargeable income (MUR)	Rate
First 500,000	0%
Next 500,000	10%
Above 1,000,000	20%

Marginal rates apply within each band.

Dependant deductions (from net income)

Number of dependants	Deduction (MUR)
1	110,000
2	190,000
3	275,000
4 or more	355,000

Thresholds & allowances

Pensioner extra deductionMUR 50,000
For taxpayers aged 60+, on top of the standard deductions
School and university feesMUR 60,000 / 500,000
Per dependant at fee-paying schools; up to MUR 500,000 per child in full-time tertiary study (max 4 dependants, 6 years each)
Medical insurance premiumsMUR 25,000 (self) + 20,000-25,000 per dependant
Not claimable where the employer pays
Housing-loan interestFull interest deductible
Secured loans for your own home; excluded if total income exceeds MUR 4 million or you already owned a home
Green investmentsFully deductible
Solar units, rainwater harvesting and electric-car fast chargers, with carryforward of unused amounts
Pension scheme and charityMUR 50,000 / 100,000
Approved personal pension contributions; electronic donations to charities
Low-earner supportMUR 100-1,000 a month
A negative income tax tops up salaries of MUR 9,900 a month or less

Surcharges

Fair Share Contribution15%over Leviable income (chargeable income plus local dividends) above MUR 12 million — for 3 income years from 2025/26

Residency

Residency trigger

You are resident if domiciled in Mauritius (unless your permanent home is abroad), present 183 days in the tax year, or 270 days across the year and the 2 before. Residents are taxed on Mauritian income plus foreign income actually remitted.

Non-resident treatment

Non-residents pay only on Mauritian-source income, with pay-as-you-earn (PAYE) on local employment and final withholdings on passive flows; they get no income exemption threshold.

Notes

The tax year runs July to June; returns are due electronically by 15 October covering the year just ended.
Employees are taxed through pay-as-you-earn (PAYE) withholding; without a declaration form the employer withholds a flat 15% (or 20% at the employee's option).
Self-employed people with gross income above MUR 4 million pay quarterly under the current payment system.
Married women are taxed separately; either spouse can take the whole child deduction.
New small enterprises registered with the development authority can be exempt for up to 8 years; gambling winnings above MUR 100,000 carry a separate 10% deduction that is not creditable.

FAQ

What is the income tax rate in Mauritius?

0% on the first MUR 500,000 of chargeable income, 10% on the next 500,000 and 20% above MUR 1 million — with a temporary 15% Fair Share Contribution above MUR 12 million.

Does Mauritius tax foreign income?

Only what you remit — foreign income kept offshore is untaxed at 0%, and remitted income joins the 0/10/20% scale with a credit for foreign tax paid.

When is the Mauritian tax return due?

By 15 October, electronically, for the July-June year just ended.

Figures: tax year 2025/26 (July–June), compiled from public sources. Not tax advice.

See income tax in other countries

Full ranking →