Mauritius Personal Income Tax
Detailed personal income tax rates and rules for Mauritius in 2026.
Mauritius levies personal income tax at a flat 15% on net income, with an additional 5% solidarity levy for income exceeding MUR 3.5 million (effective 20%). A tax-free threshold of MUR 390,000 applies for individuals with no dependents (higher thresholds for those with dependents). Non-residents are taxed at 15% on Mauritian-sourced income. The system includes various deductions for insurance premiums, interest on home loans, and medical expenses.
| Income Range (MUR) | Tax Rate |
|---|---|
| Rs 0 – Rs 390K | 0% |
| Rs 390K – Rs 3.5M | 15% |
| Rs 3.5M+ | 20% |
Filing Deadline
September 30 (three months after the end of the fiscal year)
Residency Rule
An individual is resident if they are domiciled in Mauritius and present for any period, or present in Mauritius for 183 days or more in the income year, or present for an aggregate of 270 days in the income year and two preceding years.
How Mauritius Income Tax compares
Mauritius’s top personal income tax rate of 20% is the 142nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Africa’s regional average of 32.3%.
