Mauritius Tax Calculator (2026)
Income tax rates and take-home pay for Mauritius
Mauritius Income Tax Brackets (2024-25)
| Bracket | Income Range | Rate |
|---|---|---|
| First 390,000 | MUR 0 - MUR 390,000 | 0.0% |
| Next 40,000 | MUR 390,000 - MUR 430,000 | 2.0% |
| Next 40,000 | MUR 430,000 - MUR 470,000 | 4.0% |
| Next 60,000 | MUR 470,000 - MUR 530,000 | 6.0% |
| Next 60,000 | MUR 530,000 - MUR 590,000 | 8.0% |
| Next 300,000 | MUR 590,000 - MUR 890,000 | 10.0% |
| Next 300,000 | MUR 890,000 - MUR 1,190,000 | 12.0% |
| Next 300,000 | MUR 1,190,000 - MUR 1,490,000 | 14.0% |
| Next 400,000 | MUR 1,490,000 - MUR 1,890,000 | 16.0% |
| Next 500,000 | MUR 1,890,000 - MUR 2,390,000 | 18.0% |
| Remainder | MUR 2,390,000+ | 20.0% |
Contribution Sociale Généralisée (CSG)
| Bracket | Income Range | Rate |
|---|---|---|
| Salary up to 50,000 per month | MUR 0 - MUR 600,000 | 1.5% |
| Salary above 50,000 per month | MUR 600,000+ | 3.0% |
National Savings Fund (NSF) Employee Levy
| Bracket | Income Range | Rate |
|---|---|---|
| NSF Levy | MUR 0+ | 1.0% |
Key Facts
Tax Year
2024-25
Currency
MUR
Top Rate
20.0%
Brackets
11 brackets
Tax-Free Threshold
MUR 390,000
Social Contributions
2 items
Assumptions
- · Taxation is based on the progressive system introduced 1 July 2023.
- · Worker profile assumes private sector employment ('other than a public sector employee').
- · CSG (Contribution Sociale Généralisée) for private sector employees is 1.5% for basic salary up to MUR 50,000/month and 3.0% thereafter.
- · National Savings Fund (NSF) employee levy is set at 1%.
- · Social contributions are not deductible for income tax purposes per standard employee treatment.
- · The 0% income tax bracket on the first MUR 390,000 effectively acts as the basic personal allowance.
Frequently asked questions
How much income tax do I pay on my first earnings in Mauritius?
You don't pay any income tax on your first MUR 390,000 of annual income, which acts as a basic personal allowance. This means if you earn less than MUR 390,000 per year, you're not subject to income tax at all. Once you exceed this threshold, a progressive tax system kicks in, starting at just 2% on the next MUR 40,000.
What's the top income tax rate in Mauritius?
The highest income tax rate in Mauritius is 20%, which applies to income above MUR 2,390,000 per year. The tax system is progressive with 11 brackets total, so your rate depends on which income bracket you fall into. Most employees will pay rates between 0% and 18% depending on their salary level.
What social contributions do I need to pay as an employee in Mauritius?
As a private sector employee, you pay two main social contributions: the Contribution Sociale Généralisée (CSG) at 1.5% on salary up to MUR 50,000 per month, then 3% above that amount, plus a National Savings Fund (NSF) employee levy of 1% on all gross income. These contributions are not deductible from your taxable income, so you pay them on top of your income tax.
Is Mauritius a good tax destination for expats and remote workers?
Mauritius has a moderate tax system with no income tax on the first MUR 390,000 annually and relatively low rates on lower to middle incomes, making it attractive for some expats. However, you'll also need to account for social contributions (CSG and NSF levy totaling 2.5% to 4% depending on salary level) when calculating your actual take-home pay. It's worth running your specific income through a calculator to see your exact tax and contribution obligations.
Does Mauritius have different tax rates by region or state?
No, Mauritius has a unified national tax system with no regional or state-level income tax variations. All employees follow the same progressive income tax brackets and social contribution rules regardless of where in Mauritius they work or live.
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