🇲🇺 How tax works
in Mauritius.
2026/27 · National income tax guide
The calculation, explained.
The schedule effective from 1 July 2025 taxes the first MUR500,000 at zero. The model includes 15% Fair Share Contribution on modeled income above MUR12m.
Personal reliefs, deductions and social contributions are excluded. Fair Share Contribution can include domestic dividends and other income not entered here.
Doctors: employment and independent practice
The Mauritius comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · MUR
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 500,000 | 0.0% |
| 500,000 – 1,000,000 | 10.0% |
| Above 1,000,000 | 20.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to MUR 5,319,978.
- 1. Annual input
- MUR 5,319,978
- 2. Custom deductible expenses
- − MUR 0
- 3. Modeled allowance / base deduction
- − MUR 0
- 4. Modeled taxable base
- MUR 5,319,978
| Taxed portion | Rate | Tax |
|---|---|---|
| MUR 500,000 | 0.0% | MUR 0 |
| MUR 500,000 | 10.0% | MUR 50,000 |
| MUR 4,319,978 | 20.0% | MUR 863,996 |
- 5. Modeled tax credits (capped at tax due)
- − MUR 0
- 6. Included additional tax
- MUR 0
- 7. Income tax
- MUR 913,996
- Effective rate = tax ÷ annual input
- 17.2%
- After income tax, before other deductions
- MUR 4,405,983
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.