What is the income tax rate in Mauritius?

Flat rate system

Mauritius operates a flat income tax system. The standard rate is 15% applied to chargeable income — that is, income after allowable deductions and personal reliefs.

Basic personal reliefs (2025/26)

• Personal income exemption threshold: MUR 325,000 per year for individuals below age 60 (effectively the tax-free band)
• Additional exemption for an unemployed spouse: MUR 110,000
• Dependent child relief: MUR 110,000 per child (up to four children)
• Interest relief on home loans up to MUR 430,000 per year
• Medical insurance premium relief up to MUR 25,000 per year

Solidarity Levy

Introduced in 2017 and amended since. Individuals (and their household units) with chargeable income exceeding MUR 3 million per year pay a Solidarity Levy of 25% on the income above that threshold. This is collected by the Mauritius Revenue Authority (MRA) as part of the normal tax return process.

Who is taxed?

Tax residents — those present in Mauritius for more than 183 days in a tax year — are taxed on their Mauritius-source income. Foreign-source income remitted to Mauritius is also taxable, but a foreign tax credit is available where the income has already been taxed abroad. The territorial principle means non-residents are only taxed on income sourced in Mauritius.

Filing

The tax year runs from 1 July to 30 June. Employees under PAYE (Pay As You Earn) are automatically withheld. Self-employed individuals and Occupation Permit holders file a tax return by the end of September. The MRA's online filing system is straightforward and the MRA publishes clear guidance.

No capital gains tax

Mauritius does not levy a capital gains tax. Gains from selling property, shares, or other assets are not taxed, making it an attractive jurisdiction for investors.