This page contains the tax table information used for the calculation of tax and payroll deductions in Mauritius in 2024. These tax tables are used for the tax and payroll calculators published on iCalculator™ MU, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Mauritius or would like to add to or suggest amendments to the information herein then please contact us.
The Income tax rates and personal allowances in Mauritius are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Mauritius Tax Calculator 2024.
Mauritius provides an annual "Standard Deduction" that is deducted from your total income to produce your taxable income in Mauritius in 2024:
| Residence Status | Standard Deduction |
|---|---|
| Resident | $ 325,000.00 |
| Non-resident | $ 325,000.00 |
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 0% | Income from $ 0.000.00 | to | $ 390,000.00 |
| 2% | Income from $ 390,000.01 | to | $ 430,000.00 |
| 4% | Income from $ 430,000.01 | to | $ 470,000.00 |
| 6% | Income from $ 470,000.01 | to | $ 530,000.00 |
| 8% | Income from $ 530,000.01 | to | $ 590,000.00 |
| 10% | Income from $ 590,000.01 | to | $ 890,000.00 |
| 12% | Income from $ 890,000.01 | to | $ 1,190,000.00 |
| 14% | Income from $ 1,190,000.01 | to | $ 1,490,000.00 |
| 16% | Income from $ 1,490,000.01 | to | $ 1,890,000.00 |
| 18% | Income from $ 1,890,000.01 | to | $ 2,390,000.00 |
| 20% | Income from $ 2,390,000.01 | and above | |
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 0% | Income from $ 0.000.00 | to | $ 390,000.00 |
| 2% | Income from $ 390,000.01 | to | $ 430,000.00 |
| 4% | Income from $ 430,000.01 | to | $ 470,000.00 |
| 6% | Income from $ 470,000.01 | to | $ 530,000.00 |
| 8% | Income from $ 530,000.01 | to | $ 590,000.00 |
| 10% | Income from $ 590,000.01 | to | $ 890,000.00 |
| 12% | Income from $ 890,000.01 | to | $ 1,190,000.00 |
| 14% | Income from $ 1,190,000.01 | to | $ 1,490,000.00 |
| 16% | Income from $ 1,490,000.01 | to | $ 1,890,000.00 |
| 18% | Income from $ 1,890,000.01 | to | $ 2,390,000.00 |
| 20% | Income from $ 2,390,000.01 | and above | |
In Mauritius, social security contributions made by employees are generally deductible from their gross income for the purpose of calculating taxable income. This means that the amounts contributed towards social security by employees can reduce their taxable base, potentially lowering their overall income tax liability. This provision encourages participation in the social security system while providing tax relief to individuals, aligning with Mauritius's broader goals of promoting social welfare and financial security for its workforce.
The social security system in Mauritius encompasses a range of contributions and deductions from both employees and employers, designed to provide a safety net for the workforce and their dependents. This system includes:
| Category | Employee | Employer | Total |
|---|---|---|---|
| Contribution Sociale Generalisee (CSG Basic) | 1.5% | 3% | 4.5% |
| CSG Standard | 3% | 6% | 9% |
| National Savings Fund (NSF) | 0% | 2.5% | 2.5% |
| NSF Levy | 1% | 1.5% | 2.5% |
| Category | Employee | Employer | ||
|---|---|---|---|---|
| Min. | Max. | Min. | Max. | |
| Contribution Sociale Generalisee (CSG Basic) | n/a | $ 600,000.00 | n/a | $ 600,000.00 |
| CSG Standard | $ 600,000.00 | n/a | $ 600,000.00 | n/a |
| National Savings Fund (NSF) | n/a | n/a | n/a | n/a |
| NSF Levy | n/a | n/a | n/a | n/a |
Both employers and employees are required to make these contributions, which are deducted from the employees' wages. The rates and specific allocation of these contributions are determined by Mauritian law, reflecting the government's commitment to social welfare and economic stability.
The social security system in Mauritius is designed to be comprehensive, covering various aspects of welfare to ensure that workers are supported throughout their careers and into retirement. By contributing to this system, employers and employees invest in the well-being and security of the Mauritian workforce and their families.
Understanding the nuances of social security and payroll deductions is essential for compliance and ensuring that employees are adequately protected. The system reflects Mauritius's commitment to social solidarity and economic resilience.
VAT rates for Mauritius are reviewed annually, you can use the VAT Calculator to calculate VAT due in Mauritius or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
| VAT Rate | VAT Description |
|---|---|
| 0% | Zero Rated |
| 15% | Standard Rate |
The following tax tables are supported by iCalculator™ MU as part of the suite of free tax tools we provide for Mauritius.
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