MRA Income Tax Brackets in Mauritius for 2023-2024

All taxes in Mauritius are administered on a self-assessment basis. Taxpayers, be they individuals or business entities, are liable to pay relevant tax or duty and must submit tax declarations at prescribed times and pay their taxes. The nation’s taxation system is administered by the official tax body, the Mauritius Revenue Authority.

The Income Tax Act 1995 provides guidance to taxpayers in the form of income tax tables for individuals and businesses. Taxpayers are required to familiarize themselves with these tax tables, which outline applicable tax brackets and tax rates, for effective tax planning and to remain compliant with the tax laws in Mauritius. 

Here you will learn about:

• headline tax rates
• personal income tax (PIT) rates
• corporate income tax (CIT) rates 
• withholding tax (WHT) rates
• value-added tax (VAT) rates

Headline Tax Rates in Mauritius

Personal Income Tax (PIT) Rates for Individuals in Mauritius 2023-2024

Individuals who derive income from sources within Mauritius must pay income tax on all such income, irrespective of their nationality or residence. From 1 July 2023, a progressive tax system was introduced. Personal income will be taxed as tabulated below:

Personal Income Tax Due Dates

Corporate Income Tax Rates in Mauritius 2023-2024

All companies incorporated in Mauritius, with the exception of certain approved funds and associations, are subject to income tax. This tax is payable on the total net income.

Corporations resident in Mauritius are subject to tax on their worldwide income whereas non-resident corporations are liable to pay tax on Mauritius-source income, subject to any applicable tax treaty provisions.

Corporate Income Tax Due Dates

Withholding Tax Rates for Corporations in Mauritius

Withholding tax (WHT) applies to both residents and non-residents in Mauritius. However, the WHT rate may vary for non-resident corporations in treaty countries.

In Mauritius, there is no WHT for payments made by GBLs to non-residents not carrying out business in Mauritius out of their foreign-source income. A Global Business Licence (GBL) refers to a tax resident company which benefits from the network of Double Tax Avoidance Agreements (DTAAs) which Mauritius has with several countries.

Value Added Tax Rates in Mauritius