Tax Rates
MRA Tax Rates in Mauritius (2025/2026): Complete Guide to Personal, Corporate, VAT & CSG
The definitive guide to Mauritius Revenue Authority tax rates for income year 1 July 2025 to 30 June 2026 — personal income tax, Fair Share Contribution, corporate tax, VAT, CSG and PAYE brackets.
The Mauritius Revenue Authority (MRA) tax rates for income year 1 July 2025 to 30 June 2026 were reset by the Finance Act 2025 as part of the 2025/26 National Budget. This guide sets out every headline rate an individual, employee, employer or company in Mauritius needs — sourced directly from MRA circulars and the Finance Act — so you can plan, budget and file with confidence.
1. Personal income tax rates — Income Year 2025/2026
From 1 July 2025, individual chargeable income is taxed under a simplified three-band progressive structure. The tax-free threshold rises to Rs 500,000 and the top marginal rate is capped at 20% for taxable income under Rs 12 million.
| Annual Chargeable Income (Rs) | Tax Rate |
|---|---|
| First 500,000 | 0% |
| Next 500,000 | 10% |
| On the remainder (up to Rs 12M leviable) | 20% |
Source: MRA circular 'Personal Income Tax – PAYE, Income Year 01 July 2025 to 30 June 2026', 6 October 2025.
2. Fair Share Contribution (FSC) — new for 2025/2026
The Finance Act 2025 introduced a Fair Share Contribution payable at 15% on leviable income in excess of Rs 12,000,000 in a given income year. FSC applies for the income year starting 1 July 2025 and the two subsequent income years. Leviable income includes chargeable income and dividends from a resident company or co-operative society, but excludes dividends from global business entities and lump-sum pension commutations.
| Leviable Income (Rs) | Rate |
|---|---|
| Up to 12,000,000 | 0% (standard PIT only) |
| Above 12,000,000 | 15% Fair Share Contribution (in addition to PIT) |
3. Monthly PAYE brackets for employees
For PAYE purposes, employers apply the annual bands cumulatively across the twelve months of the income year. The monthly cumulative thresholds published by MRA for 2025/2026 are:
| Month | Cumulative 0% band (Rs) | Cumulative 10% band (Rs) |
|---|---|---|
| July | First 38,462 | Next 38,462 |
| August | First 76,924 | Next 76,924 |
| September | First 115,386 | Next 115,386 |
| October | First 153,848 | Next 153,848 |
| November | First 192,310 | Next 192,310 |
| End-of-year bonus | First 230,772 | Next 230,772 |
| December | First 269,234 | Next 269,234 |
| January | First 307,696 | Next 307,696 |
| February | First 346,158 | Next 346,158 |
| March | First 384,620 | Next 384,620 |
| April | First 423,082 | Next 423,082 |
| May | First 461,544 | Next 461,544 |
| June | First 500,000 | Next 500,000 |
No PAYE is deducted from monthly emoluments below Rs 38,462, unless the payment is director's or board fees — in which case PAYE applies at a flat 15% (or 20% on request).
4. Corporate tax rates in Mauritius (2025/2026)
Companies resident in Mauritius are subject to income tax at a standard rate of 15% on chargeable income. Effective tax rates differ where partial exemption, special sectoral incentives or the 2025/26 Corporate Climate Responsibility levy apply.
| Company / Income Type | Effective Rate |
|---|---|
| Standard company (domestic) | 15% |
| Export of goods | 3% |
| Global Business Company — after 80% partial exemption on qualifying foreign income | 3% effective |
| Freeport operator (qualifying activities) | 3% |
| Corporate Climate Responsibility (CCR) — companies with turnover > Rs 50M | 2% of chargeable income (additional) |
| Alternative Minimum Tax (AMT) — where applicable | 10% of accounting profit |
| Banks — chargeable income above Rs 1.5B (segment A + B combined) | 5% additional levy on excess |
5. VAT rates
The Value Added Tax rate remains at 15%, with a wide range of goods and services subject to zero-rating or exemption under the VAT Act. Compulsory VAT registration is triggered when annual turnover of taxable supplies exceeds Rs 6,000,000, or immediately for prescribed professions.
| Supply | VAT Treatment |
|---|---|
| Standard rated supplies | 15% |
| Zero-rated supplies (exports, basic foodstuffs, prescribed items) | 0% |
| Exempt supplies (education, healthcare, financial services) | No VAT |
| Registration threshold (annual turnover) | Rs 6,000,000 |
6. Social Contribution (CSG)
CSG replaced the National Pensions Fund contribution in 2020 and is payable monthly by both employer and employee (public sector employees excepted). Rates are based on the employee's basic wage or salary.
| Monthly Basic Wage (Rs) | Employee | Employer |
|---|---|---|
| Up to 50,000 | 1.5% | 3% |
| Above 50,000 | 3% | 6% |
| Self-employed (annual net income above Rs 390,000) | 1.5% of monthly net income | — |
7. Other statutory rates and thresholds
| Item | Rate / Threshold 2025/2026 |
|---|---|
| NSF ceiling — monthly maximum wage (all employees) | Rs 28,570 |
| Portable Retirement Gratuity Fund (PRGF) | 4.5% of monthly basic wage (employer) |
| Solidarity Levy on telephony | 5% of turnover / 1.5% on book profits (specified operators) |
| Tax Deduction at Source (TDS) — professional fees | 3% |
| TDS — rent payable to residents | 7.5% |
| TDS — payments to non-resident entertainers, sportspersons | 10% |
| Registration duty on immovable property purchase | 5% |
| Land Transfer Tax on sale | 5% |
8. Deductions, reliefs and allowances (2025/2026)
- Basic Income Exemption Threshold — replaced by the Rs 500,000 zero-rate band.
- Dependent deductions — retained; children with a disability now exclude benefits under the National Pensions Act and Social Contribution & Social Benefits Act from the parent's dependent-income test.
- Household employee deduction — abolished from 1 July 2025.
- Solar energy investment, tertiary education fees and interest on secured housing loan — retained.
- Medical insurance premium relief — retained within prescribed caps.
9. Worked example — resident employee
Assume an annual chargeable income of Rs 1,500,000 for the income year 1 July 2025 to 30 June 2026:
| Band | Chargeable Income (Rs) | Rate | Tax (Rs) |
|---|---|---|---|
| First 500,000 | 500,000 | 0% | 0 |
| Next 500,000 | 500,000 | 10% | 50,000 |
| Remainder | 500,000 | 20% | 100,000 |
| Total | 1,500,000 | — | 150,000 |
10. Key filing deadlines
| Return | Due Date |
|---|---|
| Individual Income Tax Return (electronic) | 15 October 2026 |
| Return of Employees (ROE) | 15 August annually |
| Company annual return (accounting year end 30 June) | Within 6 months of year end |
| APS (quarterly corporate) | 3 months and 20 days after each quarter |
| Monthly PAYE and CSG | By 20th of the following month |
| Monthly VAT return | By end of the month following the taxable period |
Frequently asked questions
Q. What is the top personal income tax rate in Mauritius for 2025/2026?
20% on chargeable income above Rs 1,000,000, plus a 15% Fair Share Contribution on leviable income above Rs 12,000,000.
Q. Is the corporate tax rate still 15%?
Yes. The headline corporate income tax rate remains 15%. Global business companies and export-focused entities can reach an effective 3% via partial exemption, while large companies (turnover above Rs 50M) also pay a 2% Corporate Climate Responsibility contribution.
Q. Has the VAT rate changed?
No. VAT remains at 15% with the compulsory registration threshold at Rs 6,000,000 of annual taxable turnover.
Q. Does the Solidarity Levy still apply to individuals?
No. The individual Solidarity Levy was replaced by the Fair Share Contribution (15% above Rs 12M leviable income) from 1 July 2025.
Q. Where can I verify these rates?
Primary sources: Finance Act 2025, MRA circular PayrollTaxes.pdf (6 October 2025), MRA Corporate Tax page, and the National Budget 2025/26 fiscal measures highlights.
Anexa.mu supports individuals, SMEs and international groups with MRA compliance, PAYE, VAT, CSG and corporate tax filings in Mauritius. Contact our team for a personalised review of your 2025/2026 tax position.