Income Tax
Solidarity Levy: What High Earners Pay in Mauritius
Above Rs 3 million of income, an additional levy kicks in. Here's the maths.
The threshold
Solidarity levy applies where leviable income exceeds Rs 3 million per year (measured differently from chargeable income — includes dividends).
The 25% rate
The levy is 25% on the excess, capped so total tax + levy does not exceed 25% of total income.
PAYE withholding
Employers withhold at source if annual salary suggests the threshold will be crossed. Reconcile at year-end.
Planning
Timing bonuses, deferring dividends, and pension contributions can smooth income across years and reduce levy exposure.
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