How income tax works in Mauritius
Mauritius taxes individuals on Mauritius-source income whether or not they are resident. A resident individual is generally taxed on Mauritius-source income and foreign income received in Mauritius, while a non-resident is taxed on Mauritius-source income and cannot generally claim the same personal reliefs.
An individual is generally resident if domiciled in Mauritius without a permanent abode outside Mauritius, present for at least 183 days in the income year, or present for at least 270 days across that year and the two preceding income years. The income year runs from 1 July to 30 June.
For income received from 1 July 2026, the personal schedule is 0% on the first MUR 500,000, 10% on the next MUR 500,000, 20% on the next MUR 11 million and 35% on the remainder. For the preceding 2025/26 income year, the 15% Fair Share Contribution applies to qualifying income above MUR 12 million.
Employees are usually taxed through PAYE. Self-employed individuals use the current payment system and annual return process, while residents can claim the personal reliefs, deductions and allowances available under Mauritian law.
CSG is separate from income tax. For most private-sector employees, the employee rate is 1.5% when monthly basic pay is up to MUR 50,000 and 3% above that amount, with employer rates of 3% and 6%. NSF, HRDC training levy and the employer-funded Portable Retirement Gratuity Fund can add to payroll cost.
Income tax brackets in Mauritius
| Bracket | Rate | Notes |
|---|---|---|
| First MUR 500,000 | 0% | 2026/27 income year beginning 1 July 2026. |
| MUR 500,001 to 1,000,000 | 10% | 2026/27 income year. |
| MUR 1,000,001 to 12,000,000 | 20% | 2026/27 income year. |
| Above MUR 12,000,000 | 35% | 2026/27 top band; the prior year used the Fair Share Contribution instead. |
Tax rates at a glance
- First MUR 500,000
- 0%2026/27 band
- Next MUR 500,000
- 10%
- MUR 1,000,001 to 12,000,000
- 20%
- Chargeable income above MUR 12 million
- 35%
- Employee CSG
- 1.5% / 3%
- Employer CSG
- 3% / 6%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
ExpatsEmployeesContractorsRemote workersHigh earners
Watch out for
- A 0% first band does not mean low tax at every income level. The 35% band starts above MUR 12 million, and the 2025/26 transition included a separate 15% Fair Share Contribution for qualifying high earners.
- Receiving foreign income in Mauritius can bring it into the tax base. Keep evidence of source, payment route, foreign tax paid and treaty relief, especially if you use a Premium or Golden Visa remittance rule.
- The effective employment cost is not just PAYE. CSG, NSF, HRDC levy, PRGF and benefits-in-kind can affect both take-home pay and the employer budget.
Frequently asked questions
What is the highest personal income-tax rate in Mauritius?
For the income year beginning 1 July 2026, the highest personal income-tax band is 35% on chargeable income above MUR 12 million. The 2025/26 year used a 20% top band plus a temporary Fair Share Contribution for qualifying high earners.
How many days make you tax resident in Mauritius?
The main statutory tests are at least 183 days in the income year or at least 270 days in aggregate across that year and the two preceding income years. Domicile can also matter where the person does not have a permanent abode outside Mauritius.
Does Mauritius tax foreign salary or freelance income?
A resident individual is generally taxed on foreign income when it is received in Mauritius. Work physically performed in Mauritius can also create Mauritius-source income, so the contract, work location, residence status and remittance path should be reviewed together.