MU · Africa · MUR
Mauritius
Tax rates
Income Tax
20%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Taxes on personal income) · as of 2025-07-01Corporate Tax
15%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
15%
Standard rate
Source: PWC Worldwide Tax Summaries — Mauritius (Corporate, Other taxes) · as of 2026-06-15Capital Gains Tax
0%
Source: PwC Worldwide Tax Summaries — Mauritius (Individual, Income determination) · as of 2026-06-15Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2025 national income tax for Mauritius using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
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Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| MUR 0 | 0% |
| MUR 500,000 | 10% |
| MUR 1,000,000 | 20% |
Effective from 1 July 2025, a separate Fair Share Contribution surtax of 15% applies for three income years to individuals whose net income exceeds MUR 12 million, computed on leviable income above that threshold without altering this base schedule.
Mauritius taxes chargeable income progressively: 0% on the first MUR 500,000, 10% on the next MUR 500,000, and 20% on the remainder, effective from 1 July 2025. A separate 'Fair Share Contribution' surtax of 15% applies for three income years on top of this to individuals whose net income exceeds MUR 12 million, without altering the base schedule.
VAT
In practice
- Filing
An entity must register for VAT once its annual turnover of taxable supplies exceeds MUR 3 million, though certain service providers, including accountants, auditors, attorneys, consultants, surveyors, and valuers, must register regardless of turnover. VAT-registered persons with annual taxable turnover exceeding MUR 10 million file monthly; other registered persons file quarterly, within 20 days of the quarter's end.
Source: PWC Worldwide Tax Summaries — Mauritius (Corporate, Other taxes) · as of 2026-06-15- Exemptions
Mauritius exempts from VAT wheat and cereal flours other than wheat flour, medical, hospital, dental, and veterinary services, education and training services provided by institutions approved by the Mauritius Qualification Authority, sales of buildings for residential purposes, and most banking services, aside from carve-outs such as card-related and account-maintenance fees.
Source: PWC Worldwide Tax Summaries — Mauritius (Corporate, Other taxes) · as of 2026-06-15
Capital Gains Tax
Mauritius has no general tax on capital gains; income from dealings in units and securities is expressly exempt from tax.
Wealth Tax
No net wealth tax is levied in Mauritius. PWC's dedicated 'Net wealth/worth taxes' subsection states explicitly: 'There are no net wealth/worth taxes in Mauritius.' The country's former 'solidarity levy' — a surcharge of up to 25% on leviable income over MUR 3 million — was an income-tax surcharge, not a wealth tax, and was abolished from year of assessment 2023/24, replaced by a simplified progressive income-tax scale.