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MU Tax 2021

Mauritius Tax Tables 2021 - Tax Rates and Thresholds in Mauritius

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This page contains the tax table information used for the calculation of tax and payroll deductions in Mauritius in 2021. These tax tables are used for the tax and payroll calculators published on iCalculator™ MU, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Mauritius or would like to add to or suggest amendments to the information herein then please contact us.

Mauritius Personal Income Tax Tables in 2021

The Income tax rates and personal allowances in Mauritius are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Mauritius Tax Calculator 2021.

Mauritius provides an annual "Standard Deduction" that is deducted from your total income to produce your taxable income in Mauritius in 2021:

Mauritius Standard Deduction in 2021
Residence StatusStandard Deduction
Resident$ 305,000.00
Non-resident$ 305,000.00
Mauritius Residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from $ 0.000.00to $ 650,000.00
15%Income from $ 650,000.01 and above
Mauritius Non-residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from $ 0.000.00to $ 650,000.00
15%Income from $ 650,000.01 and above

In Mauritius, social security contributions made by employees are generally deductible from their gross income for the purpose of calculating taxable income. This means that the amounts contributed towards social security by employees can reduce their taxable base, potentially lowering their overall income tax liability. This provision encourages participation in the social security system while providing tax relief to individuals, aligning with Mauritius's broader goals of promoting social welfare and financial security for its workforce.

Mauritius Social Security and Payroll Deduction Rates in 2021

The social security system in Mauritius encompasses a range of contributions and deductions from both employees and employers, designed to provide a safety net for the workforce and their dependents. This system includes:

Mauritius Social Security in 2021: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Contribution Sociale Generalisee (CSG Basic)1.5%3%4.5%
CSG Standard3%6%9%
National Savings Fund (NSF)0%2.5%2.5%
NSF Levy1%1.5%2.5%
Mauritius Social Security and Payroll Deduction in 2021: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Contribution Sociale Generalisee (CSG Basic)n/a$ 600,000.00n/a$ 600,000.00
CSG Standard$ 600,000.00n/a$ 600,000.00n/a
National Savings Fund (NSF)n/an/an/an/a
NSF Levyn/an/an/an/a

Mauritius VAT Rates in 2021

VAT rates for Mauritius are reviewed annually, you can use the VAT Calculator to calculate VAT due in Mauritius or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Mauritius VAT Rates
VAT RateVAT Description
0%Zero Rated
15%Standard Rate

Historic Tax Tables supported for Mauritius

The following tax tables are supported by iCalculator™ MU as part of the suite of free tax tools we provide for Mauritius.