Mauritius public holidays 2026, VAT rate and tax data
Mauritius: VAT rate 15% since 1 Jul 2002; 15 public holidays in 2026 (next: Arrival of Indentured Labourers, 2 Nov 2026); corporate tax rate 15%; minimum wage 17745 MUR/month; policy interest rate 4.75%; inflation rate (CPI) 5.7%.
12 series, each cited to the official source it was verified against; most recently verified 30 Oct 2026. Currency MUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "MU", "series": "vat", "value": 15, "unit": "percent", "effective_from": "2002-07-01", "last_confirmed": "2026-07-24", "source": { "name": "Value Added Tax Act (Consolidated Version up to May 2026), section 10…", "url": "https://www.mra.mu/download/VATAct.pdf" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"mu","amount":1000}.
Mauritius public holidays 2026
15 days in 2026; next: Arrival of Indentured Labourers on 2 Nov 2026. Official source: General Notice No. 611 of 2026, Republic of Mauritius · last verified 24 Jul 2026
Fixed by law 4 Confirmed 10 Substitute 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year Falls on a Thursday in this year. |
Fixed by law | General Notice No. 611 of 2026… |
| 2 Jan 2026 Fri | New Year Falls on a Friday in this year. |
Confirmed | General Notice No. 611 of 2026… |
| 1 Feb 2026 Sun | Abolition of Slavery Falls on a Sunday in this year. |
Confirmed | General Notice No. 611 of 2026… |
| 1 Feb 2026 Sun | Thaipoosam Cavadee Falls on a Sunday in this year. |
Confirmed | General Notice No. 611 of 2026… |
| 15 Feb 2026 Sun | Maha Shivaratree Falls on a Sunday in this year. |
Confirmed | General Notice No. 611 of 2026… |
| 17 Feb 2026 Tue | Chinese Spring Festival Falls on a Tuesday in this year. |
Confirmed | General Notice No. 611 of 2026… |
| 12 Mar 2026 Thu | Independence Day and Republic Day Falls on a Thursday in this year. |
Confirmed | General Notice No. 611 of 2026… |
| 19 Mar 2026 Thu | Ugaadi Falls on a Thursday in this year. |
Confirmed | General Notice No. 611 of 2026… |
| 21 Mar 2026 Sat | Eid-Ul-Fitr — date subject to visibility of the moon Falls on a Saturday in this year. |
Confirmed | General Notice No. 611 of 2026… |
| 1 May 2026 Fri | Labour Day Falls on a Friday in this year. |
Fixed by law | General Notice No. 611 of 2026… |
| 15 Aug 2026 Sat | Assumption of the Blessed Virgin Mary Falls on a Saturday in this year. |
Fixed by law | General Notice No. 611 of 2026… |
| 15 Sep 2026 Tue | Ganesh Chaturthi moved from 16 September by GN 611 of 2026; Falls on a Tuesday in this year. |
Substitute | General Notice No. 611 of 2026… |
| 2 Nov 2026 Mon | Arrival of Indentured Labourers Falls on a Monday in this year. |
Confirmed | General Notice No. 611 of 2026… |
| 8 Nov 2026 Sun | Divali Falls on a Sunday in this year. |
Confirmed | General Notice No. 611 of 2026… |
| 25 Dec 2026 Fri | Christmas Falls on a Friday in this year. |
Fixed by law | General Notice No. 611 of 2026… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Mauritius value
Rate schedules and breakdowns
Withholding tax rates
0–15% across 4 withholding taxes — no single rate · in force from — · Official source: MRA - Tax Deduction at Source Guide (October 2025), rate table: interest 15%… · last verified 18 Oct 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Withholding tax on dividends to non-residents | 0 | dividends paid by companies resident in Mauritius, to residents and non-residents alike | Income Tax Act 1995 (Consolidated up to… |
| A genuine zero: Mauritius levies no dividend withholding tax at all, one of the features of its holding-company regime. Served as rate 0 rather than omitted so callers get an answer rather than a gap. | ||||
| interest | TDS on interest to non-residents | 15 | interest payable by any person OTHER THAN a bank or non-bank deposit-taking institution under the Banking Act, to any person other than a company resident in Mauritius - so it reaches non-resident companies and all individuals; covers loans and unquoted debentures | MRA - Tax Deduction at Source Guide… |
| Bank-paid interest carries no TDS. No TDS on quoted debentures, peer-to-peer platform interest, exempt payees (Second Schedule Part 1), or interest paid by Global Business Licensees to non-residents out of foreign-source income. | ||||
| royalties | TDS on royalties to non-residents | 15 | royalties (consideration for use of copyright, patents, trademarks, designs, plans, secret formulas or processes, or industrial/commercial/scientific know-how) payable to a non-resident by any person other than an individual or a Category 1 Global Business Licence corporation | MRA - Tax Deduction at Source Guide… |
| The 10% figure sometimes quoted is the RESIDENT royalty rate; non-residents bear 15%. | ||||
| management-fees | TDS on management fees and services rendered in Mauritius by non-residents | 10 | management fees payable to a non-resident pursuant to s.111B(i) of the Income Tax Act (resident rate 5%); and any payment to a non-resident for services rendered in Mauritius pursuant to s.111B(h), also 10% | MRA - Tax Deduction at Source Guide… |
| The services head reaches only services RENDERED IN Mauritius; payments to non-resident entertainers/sportspersons carry a separate 10% head (s.111B(j)). | ||||
Personal income tax bands
0–20% across 3 bands · in force from 2025-07-01 · Official source: Income Tax Act 1995 (Consolidated up to May 2026), FIRST SCHEDULE [Sections 4… · last verified 24 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 500000 | 0 |
| 500000 | 1000000 | 10 |
| 1000000 | — | 20 |
Statutory social-insurance contributions
1.5–9% across 5 contribution branches · in force from 2026-07-01 · Official source: Mauritius Revenue Authority, "Contribution Sociale Généralisée (CSG)" page… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| csg_up_to_50000 | Contribution Sociale Généralisée (CSG) — private-sector employee earning up to Rs 50,000 a month | 4.5 | 1.5 | 3 | percent | The employee's BASIC WAGE OR SALARY. NO CEILING — the MRA states in terms that "CSG is applicable on the basic wage or salary without any ceiling". The statutory end-of-year bonus prescribed under an enactment is also within charge from September 2021, but is computed SEPARATELY from the monthly contribution and on the basic wage/salary component only, excluding allowances, commission and productivity payments. | MUR |
| THE NATIONAL PENSIONS FUND NO LONGER EXISTS AS A CONTRIBUTION. Serving NPF rates for Mauritius is not merely stale, it is wrong: NPF contributions ceased with the August 2020 pay period and CSG replaced them from September 2020. Any configuration still carrying the old NPF rates… | |||||||
| csg_above_50000 | Contribution Sociale Généralisée (CSG) — private-sector employee earning above Rs 50,000 a month | 9 | 3 | 6 | percent | The employee's BASIC WAGE OR SALARY, in full and with no ceiling. Same base as the lower band — the whole amount is charged at the higher rate, not just the excess over Rs 50,000. | MUR |
| DOUBLE THE LOWER BAND ON BOTH SIDES, APPLIED TO THE WHOLE BASE. Crossing Rs 50,000 of basic monthly wage costs the employee an extra 1.5% of everything and the employer an extra 3% of everything. At exactly Rs 50,000 the lower rates apply (the test is "exceeding"). Because the… | |||||||
| nsf | National Savings Fund (NSF) | 3.5 | 1 | 2.5 | percent | The employee's basic wage or salary — which "includes yearly salary compensation but EXCLUDES bonus and any other allowance paid in cash or given to the employee in kind" — subject to a statutory minimum and maximum wage per pay period. | MUR |
| NSF IS THE CAPPED BRANCH; CSG IS NOT. Maximum NSF on the Rs 29,710 monthly ceiling is Rs 297.10 employee and Rs 742.75 employer. The floor is a MINIMUM WAGE FOR CONTRIBUTION PURPOSES, and it is DIFFERENT FOR PRIVATE HOUSEHOLD EMPLOYEES (Rs 2,910 a month) from every other… | |||||||
| hrdc_training_levy | HRDC Training Levy — employer-only | 1.5 | 0 | 1.5 | percent | The TOTAL basic wage or salary of the employer's employees, other than a household worker. NO CEILING — the MRA states that the NSF ceilings "do not apply and the employer is required to calculate the levy payable on the FULL basic wage / salary payable". | MUR |
| SERVED WITH A CAVEAT: THIS IS A TRAINING LEVY, NOT SOCIAL INSURANCE. It funds the Human Resource Development Council and buys the employee no benefit and no individual account. It is included because it sits on the same MRA return as CSG and NSF and an engine that omits it… | |||||||
| prgf | Portable Retirement Gratuity Fund (PRGF) — employer-only | 4.5 | 0 | 4.5 | percent | The worker's monthly remuneration, which the MRA defines as "the sum total of the monthly basic wages paid to a worker, any productivity bonus, attendance bonus and payment for extra work performed". No ceiling on the base — but no contribution at all for a worker whose monthly basic wage or salary exceeds Rs 200,000. | MUR |
| EMPLOYER-ONLY AT 4.5%, AND IT IS THE MOST COMMONLY OMITTED MAURITIAN BRANCH because monthly contributions only began in January 2022 after two postponements (originally applicable from 1 January 2020, deferred to 1 April 2020, then suspended January 2020 to December 2021 for… | |||||||
Tax filing deadlines
4 deadline rules · in force from — · Official source: 4 rules, each cited to its own official source; series-level citation is the… · last verified 30 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-payment-monthly | vat | return_and_payment | VAT return and payment — monthly (electronic filing and payment) | monthly | VAT-registered persons filing monthly returns electronically and paying electronically | primary | 2026-10-30 | MRA |
| Anchor is a row of the page's due-date table (columns: type of return, mode of filing, mode of payment, due date). The due date for non-electronic filing/payment is not stated on this page. | ||||||||
| vat-return-payment-quarterly | vat | return_and_payment | VAT return and payment — quarterly (electronic filing and payment) | quarterly | VAT-registered persons filing quarterly returns electronically and paying electronically | primary | 2026-10-30 | MRA |
| Anchor is a row of the page's due-date table. Quarters are assumed calendar-aligned; the page does not say whether VAT quarters can follow another cycle. | ||||||||
| paye-return-payment-monthly-electronic | paye | return_and_payment | PAYE remittance and monthly PAYE return — electronic | monthly | Employers remitting PAYE electronically | primary | 2026-10-30 | MRA |
| The same page says the employer must remit PAYE 'and at the same time, submit a monthly PAYE return, electronically'; the return is therefore modelled as due with the payment (interpretation). | ||||||||
| paye-payment-monthly-other | paye | payment | PAYE remittance — other than electronic | monthly | Employers remitting PAYE other than electronically | primary | 2026-10-30 | MRA |
| General rule; the electronic-remittance rule (end of the following month) is a separate key. The page also requires PAYE to be remitted electronically, so this rule may have little practical application. | ||||||||
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