Individuals, irrespective of nationality, deriving income from sources within Mauritius are subject to Mauritian income tax on all such income, whether or not they are resident.
Resident individuals are subject to Mauritian income tax on their worldwide income from all sources. However, income derived from outside Mauritius is taxable only to the extent that it is received in Mauritius.
Income from employment duties performed in Mauritius is deemed to have been derived from Mauritius, even if the related remuneration is received outside Mauritius.
Personal income tax rates
As of 1 July 2023, a progressive tax system has been introduced. The annual chargeable income of an individual will be taxed as follows:
| Chargeable income (MUR*) | Basis of computation (MUR) | Tax rate (%) | |
|---|---|---|---|
| From | To | ||
| 0 | 390,000 | First 390,000 | 0 |
| 390,001 | 430,000 | Next 40,000 | 2 |
| 430,001 | 470,000 | Next 40,000 | 4 |
| 470,001 | 530,000 | Next 60,000 | 6 |
| 530,001 | 590,000 | Next 60,000 | 8 |
| 590,001 | 890,000 | Next 300,000 | 10 |
| 890,001 | 1,190,000 | Next 300,000 | 12 |
| 1,190,001 | 1,490,000 | Next 300,000 | 14 |
| 1,490,001 | 1,890,000 | Next 400,000 | 16 |
| 1,890,001 | 2,390,000 | Next 500,000 | 18 |
| 2,390,001 | and above | Remainder | 20 |
* Mauritian rupees
Local taxes on income
There are no local taxes on income in Mauritius.
