Mauritius income tax rates
Statutory rate schedule for resident individuals, charged under section 4 of the Income Tax Act 1995 at the rates specified in Part I of the First Schedule, on annual chargeable income for the income year running 1 July to 30 June. Administered by the Mauritius Revenue Authority.
| Current value | 3 entries — see the API for the full schedule |
|---|---|
| In force from | 2025-07-01 |
| Official source | Income Tax Act 1995 (Consolidated up to May 2026), FIRST SCHEDULE [Sections 4 and 44B], PART I: 'First 500,000 rupees — 0 per cent; Next 500,000 rupees — 10 per cent; Remainder — 20 per cent'. Endnote 1014 records that Part I was repealed and replaced by the FINANCE ACT 2025, deemed to have come into operation in respect of the income year commencing on 1 July 2025 and every subsequent income year |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
CORRECTION TO THE LAUNCHING BRIEF. The brief said Mauritius moved to a progressive band system 'from around 2023/24 with multiple brackets up to about 20%' and asked for those bands. That WAS true, but it is no longer the current law. The Finance Act 2023 replaced the old 10/12.5/15 per cent structure with an ELEVEN-band ladder from the income year commencing 1 July 2023 (0% on the first Rs 390,000, then 2%, 4%, 6%, 8%, 10%, 12%, 14%, 16%, 18% and 20% on the remainder). The FINANCE ACT 2025 repealed and replaced that ladder from the income year commencing 1 JULY 2025 with the far simpler THREE-band schedule served here: 0 per cent on the first Rs 500,000 of chargeable income, 10 per cent on the next Rs 500,000, 20 per cent on the remainder. Serving the eleven-band table would be stale by a full income year. Rates are MARGINAL and the bands are ANNUAL chargeable income in Mauritian rupees, after deductions — Mauritius uses a 1 July to 30 June income year, so these bands govern the income year 1 July 2025 to 30 June 2026 (return due in the second half of 2026) and continue for subsequent income years until amended. NOT MODELLED IN THE BANDS: (a) deductions for dependents under the Third Schedule, Part I — Rs 110,000 for one dependent, Rs 190,000 for two, Rs 275,000 for three, Rs 355,000 for four or more, with an extra Rs 500,000 for a dependent in non-sponsored full-time tertiary education and up to Rs 60,000 for private primary/secondary school fees; the old Income Exemption Threshold structure has been folded into these deductions plus the 0 per cent band. (b) The FAIR SHARE CONTRIBUTION on individuals — Income Tax Act Sub-Part AB, ss.16B-16C, inserted by the Finance Act 2025 with effect from 9 August 2025: every individual whose 'Fair Share Contribution income threshold' (net income plus resident-company dividends plus deemed dividend shares in sociétés and successions, excluding global-business distributions and pension commutations/death gratuities) exceeds Rs 12 MILLION in an income year pays, IN ADDITION to income tax, 15 PER CENT of leviable income in excess of Rs 12 million, at the time of filing under s.112. It applies to income derived for the income year commencing 1 July 2025 and the subsequent 2 income years only (i.e. through the income year ending 30 June 2028) — a time-limited surcharge that effectively takes the top marginal burden to 35 per cent above Rs 12 million. It replaced the previous Solidarity Levy. Non-resident individuals with Mauritius income under s.10(1)(c) are taxed at the Part IV rate (15 per cent), not on this schedule. Budget 2026-2027 (June 2026) announces no change to the individual bands; its only Fair Share change is to the CORPORATE contribution (see corporate-tax notes) and it is not yet enacted. ACCESS NOTE: the MRA's per-topic HTML pages carry little or no rate text and many older MRA URL paths (e.g. /index.php/individuals/individual-tax-rates, /index.php/taxes-duties/value-added-tax) return 404; the reliable citation is the MRA's own consolidated Income Tax Act PDF, which was current to May 2026 at confirmation.
Earlier values
| From | Value | Source |
|---|---|---|
| 2023-07-01 | structured | Income Tax Act 1995, First Schedule Part I as enacted by the |
Get it programmatically
curl https://afriref.dev/v1/mu/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/mu/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/mu/income-taxOther Mauritius series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate