Mauritius Income Tax 2026: The Complete Individual Guide
Rates, brackets, exemptions and filing deadlines for Mauritian residents in the 2026 fiscal year — explained in plain English.
Who pays personal income tax in Mauritius?
Any individual who is resident in Mauritius — spending more than 183 days in an income year, or with a permanent place of abode here — is liable to income tax on worldwide income remitted to Mauritius. Non-residents are taxed only on Mauritian-source income.
The 2026 progressive bands
Mauritius moved away from a flat rate to a progressive PAYE system. Bands run from 0% up to 20% at the top end, with the first Rs 390,000 of chargeable income exempt for a single individual. Additional deductions apply for dependents, education, medical insurance and interest on housing loans.
Solidarity levy
High earners above Rs 3 million of leviable income face a 25% solidarity levy on the excess, capped so total tax does not exceed 25% of total income. Employers withhold this through PAYE for salaried staff.
Key deductions to claim
Don't leave money on the table: dependent deductions (up to four dependents), tertiary education fees (child abroad), private medical insurance premiums, and interest on a first-home loan can all reduce your chargeable income significantly.
Filing deadlines
Electronic filing on the MRA portal is due by 30 September for the year ended 30 June. Paying tax late attracts a 5% penalty plus 1% monthly interest — file even if you can't pay in full.
When to bring in an accountant
If you have foreign income, rental properties, share options, or run a side business, a 30-minute review with a Chartered Certified Accountant usually pays for itself. Book a call with our team via the contact form on solution.mu.
Speak to a Chartered Certified Accountant
Get a free 30-minute discovery call with our team at Solution.mu — practical, confidential advice tailored to your situation.
Book a consultation
