🇲🇺 Mauritius Statutory Tax Guide
Mauritius Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Mauritius Revenue Authority (MRA).
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📜 Statutory Authority & Legal Framework
In Mauritius, personal income taxation is administered by the Mauritius Revenue Authority (MRA) under the authority of Income Tax Act 1995.
Mauritius progressive individual tax brackets (0% to 20%) with CSG.
📊 2026 Progressive Marginal Tax Brackets
Currency: MUR| Income Bracket (Rs) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Exempt (0%) | 0.0% | Tax-Free Allowance |
| 10% | 10.0% | Tier 2 |
| 12% | 12.0% | Tier 3 |
| 14% | 14.0% | Tier 4 |
| 16% | 16.0% | Tier 5 |
| 18% | 18.0% | Tier 6 |
| 20% | 20.0% | Tier 7 |
🛡️ Mandatory Social Security & Pension Contributions
CSG Contribution
Employee Share: 3.0%
Employer Share: 6.0%
Frequently Asked Questions: Mauritius Taxation
What are the income tax brackets in Mauritius? ↓
Mauritius operates a progressive tax system administered by Mauritius Revenue Authority (MRA) under Income Tax Act 1995.
What social security or pension contributions apply in Mauritius? ↓
Mandatory contributions include: CSG Contribution (3.0%).