Mauritius Tax Calculator (2026)
Income tax rates and take-home pay for Mauritius
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 will I pay in Mauritius?
Mauritius has a progressive income 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 benefit from a graduated rate structure.
What social contributions do I need to pay as an employee in Mauritius?
As a private sector employee, you'll contribute to the Contribution Sociale Generalisee (CSG) at either 1.5% or 3.0% depending on your salary level, plus a 1% National Savings Fund (NSF) employee levy. These contributions are deducted from your gross salary, though only the CSG is tax-deductible when calculating your income tax.
Is there a surcharge on high earners in Mauritius?
Yes, if your annual income exceeds MUR 12 million, you'll pay a Fair Share Contribution of 15% on the amount above that threshold. This applies in addition to your regular income tax and is designed to ensure higher earners contribute proportionally more to the system.
Will I pay tax on my first year earning in Mauritius?
If your annual income is below MUR 500,000, you'll pay no income tax in Mauritius. However, you'll still need to make CSG and NSF contributions on your salary, even if you fall below the income tax threshold.
Are there regional tax differences within Mauritius?
No, Mauritius does not have regional or state-level taxes that vary by location. The income tax brackets and social contributions apply uniformly across the entire country for all private sector employees.
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