Methodology - Mauritius (2026)

Educational model - not an MRA assessment, not a tax return, not tax advice. Currency MUR. Income year 1 Jul - 30 Jun.

Employee (PAYE)

Personal income tax (Finance Act 2025 replaced the 11-bracket scale): 0% up to MUR 500,000/year; 10% to 1,000,000; 20% above 1,000,000. From 1 Jul 2026 a 35% band over MUR 12,000,000 is added (negligible for ordinary salaries; not modelled).
Relief: the 500,000 zero-rate band (the old Income Exemption Threshold was abolished) plus dependant deductions that reduce chargeable income: 110,000 / 190,000 / 275,000 / 355,000 for 1 / 2 / 3 / 4+ dependants.
PAYE is on gross emoluments; CSG and NSF are NOT deductible from the PAYE base.
CSG (Contribution Sociale Generalisee): employee 1.5% (monthly basic wage up to 50,000) or 3% (above 50,000); employer 3% / 6%. NSF (National Savings Fund): employee 1% + employer 2.5%, capped at MUR 28,570/month. Employer also pays the HRDC training levy 1.5%. CSG/NSF/HRDC are levied on the BASIC wage/salary (they exclude overtime, bonus and allowances); this calculator treats the entered monthly gross as the basic salary.
Income tax is shown monthly as annual / 12 (MRA payroll tables spread PAYE over 13 periods for the year-end bonus; the annual liability is identical).

Income tax: the same 0/10/20% scale on net business income (receipts minus allowable expenses), after the same dependant deductions.
Self-employed CSG (by monthly net income): MUR 150/month flat if net is up to 10,000; 1.5% of 90% of net for 10,000 - 50,000; 3% of 90% of net above 50,000. NSF does not apply to the self-employed.