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
How much income tax do I pay in Mauritius if I earn MUR 1.5 million per year?
Mauritius uses a progressive tax system with no tax on the first MUR 500,000, 10% on the next MUR 500,000, and 20% on income above MUR 1 million. On MUR 1.5 million, you would pay MUR 100,000 (10% of MUR 500,000 to MUR 1 million) plus MUR 100,000 (20% of the remaining MUR 500,000), totaling MUR 200,000 in income tax before social contributions.
What social contributions do employees pay in Mauritius?
Employees contribute to two main schemes: the Contribution Sociale Generalisee (CSG) at either 1.5% or 3% depending on salary level, and the National Savings Fund (NSF) employee levy at 1% of gross income. The CSG is tax-deductible, but the NSF levy is not, so both reduce your take-home pay.
Is there a tax-free threshold or basic exemption in Mauritius?
Yes, Mauritius offers a generous tax-free allowance of MUR 500,000 per year, meaning you pay no income tax on the first MUR 500,000 of annual income. This makes it attractive for lower to middle-income earners and remote workers relocating to the country.
Do I pay the Fair Share Contribution if I earn more than MUR 12 million?
If your income exceeds MUR 12 million per year, you are subject to a Fair Share Contribution (FSC) surcharge of 15% on the amount above that threshold. This applies in addition to standard income tax and social contributions, so high earners should factor this into their tax planning.
How does the CSG contribution work for higher earners in Mauritius?
The CSG has two rates based on your monthly salary: if you earn up to MUR 50,000 per month (MUR 600,000 annually), you pay 1.5% CSG, but if you exceed that threshold, the rate increases to 3% on your total salary. This tiered approach means your contributions increase as your income grows.
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