Mauritius Tax Calculator (2026)
Income tax rates and take-home pay for Mauritius
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Mauritius Income Tax Brackets (2025-2026)
| Bracket | Income Range | Rate |
|---|---|---|
| First MUR 500,000 | MUR 0 - MUR 500,000 | 0.0% |
| Next MUR 500,000 | MUR 500,000 - MUR 1,000,000 | 10.0% |
| Remainder | MUR 1,000,000+ | 20.0% |
Contribution Sociale Generalisee (CSG) - Employee
| Bracket | Income Range | Rate |
|---|---|---|
| CSG on salary up to MUR 50,000 monthly (MUR 600,000 annually) | MUR 0 - MUR 600,000 | 1.5% |
| CSG on salary exceeding MUR 50,000 monthly | MUR 600,000+ | 3.0% |
National Savings Fund (NSF) - Employee Levy
| Bracket | Income Range | Rate |
|---|---|---|
| NSF employee 1% levy | MUR 0+ | 1.0% |
Fair Share Contribution
| Bracket | Income Range | Rate |
|---|---|---|
| FSC on income exceeding MUR 12 million | MUR 12,000,000+ | 15.0% |
Applies when income exceeds MUR 12,000,000
Key Facts
Tax Year
2025-2026
Currency
MUR
Top Rate
20.0%
Brackets
3 brackets
Tax-Free Threshold
MUR 500,000
Social Contributions
2 items
Assumptions
- · Model represents a private sector employee (non-public sector) earning above MUR 50,000 monthly.
- · CSG contribution rates: 3.0% employee, 6.0% employer on monthly salary exceeding MUR 50,000.
- · NSF contributions: 1% employee levy + 2.5% employer contribution + 1.5% employer monthly levy on basic salaries.
- · Income tax brackets effective from 1 July 2025: 0% on first MUR 500,000, 10% on next MUR 500,000, 20% on remainder.
- · Personal reliefs (dependent deductions, medical insurance) not modeled as they require individual circumstances; representative model assumes single, no dependents per default person specification.
- · Interest relief on housing loans excluded as it requires specific loan conditions and income thresholds.
- · Fair Share Contribution (15% on income exceeding MUR 12 million) included as surcharge for high earners.
- · Solidarity levy abolished as of income year 2023/24.
- · NSF employer monthly levy modeled as fixed amount based on average salary assumptions.
Frequently asked questions
What is the income tax rate in Mauritius?
Mauritius uses a progressive tax system with three brackets: the first MUR 500,000 of annual income is tax-free, the next MUR 500,000 is taxed at 10%, and any income above MUR 1 million is taxed at 20%. This means lower earners pay no income tax at all, while higher earners face graduated rates.
What is CSG (Contribution Sociale Generalisee) and how much do I pay?
CSG is a mandatory social contribution deducted from your salary. If you earn up to MUR 50,000 monthly, you pay 1.5% in CSG; if you earn more than that, the rate increases to 3%. This contribution is tax-deductible, meaning it reduces your taxable income.
Do I have to contribute to the National Savings Fund (NSF)?
Yes, as a private sector employee in Mauritius, you must contribute 1% of your gross income to the NSF as an employee levy. Additionally, your employer contributes 2.5% plus a monthly employer levy on your behalf. Unlike CSG, the employee NSF levy is not tax-deductible.
Is there a surcharge for high earners in Mauritius?
Yes, if your income exceeds MUR 12 million annually, you are subject to the Fair Share Contribution, which is an additional 15% tax on income above that threshold. This surcharge applies to very high earners and is calculated on top of regular income tax.
What personal deductions or reliefs can I claim?
The tax model does not include personal reliefs like dependent deductions or medical insurance relief, as these require individual circumstances to calculate. Interest relief on housing loans is also excluded from this calculator, so you should consult with a local tax advisor about whether you qualify for additional relief based on your specific situation.
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