DoubleTaxationTaxes on salary: Mauritius preliminary data
How much income tax and social contributions are paid on a salary in Mauritius, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | MUR 3,278,760 ≈ €60,000 |
|---|---|
| Income tax | MUR 505,752 ≈ €9,255 |
| Employee contributions | MUR 52,610 ≈ €963 |
| Take-home pay | MUR 2,720,398 ≈ €49,782 |
| Employer contributions and payroll taxes | MUR 156,115 ≈ €2,857 |
| Employer's labour cost | MUR 3,434,875 ≈ €62,857 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 MUR 1,639,380 | €60,000 MUR 3,278,760 | €120,000 MUR 6,557,520 |
|---|---|---|---|
| Sole proprietor | MUR 165,007 11.2 % | MUR 480,014 16.3 % | MUR 1,110,027 18.8 % |
| Company | MUR 221,316 15.0 % | MUR 442,633 15.0 % | MUR 885,265 15.0 % |
Special tax regimes
Remittance basis for foreign-source income of resident individuals
Other
Who: Individuals resident in Mauritius (domicile, or 183 days in the income year, or 270 days over the two preceding years).
Foreign income (employment, pension, business, rental, investment and interest income) of a resident individual is taxed only when remitted to Mauritius; unremitted foreign income is not taxed.
Legal basis: Income Tax Act 1995 (residence rule as described by the MRA); section not stated on the MRA page
Tax residence
The tax residence check does not cover Mauritius yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 54.645998 MUR (IMF representative exchange rates, Mauritian rupee per USD, 5 Jan 2026 (no 2 Jan value), 2026-01-05) ↗
Sources
- Mauritius Revenue Authority — Budget Highlights 2025-2026
- Mauritius Revenue Authority — Fair Share Contribution (PAYE)
- Mauritius Revenue Authority — Contribution Sociale Généralisée (CSG)
- Mauritius Revenue Authority — Guide to employers (NPF, CSG, NSF and Training Levy), Oct 2025
- IMF — Representative exchange rates, January 2026
- Mauritius Revenue Authority — Foreign Income (residence and remittance basis)
- Mauritius Revenue Authority — Exempt Income (dividends from resident companies, pension lump sums)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.