Mauritius Tax Tables 2024 - 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 2024. 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.
2024 Tax Tables [Quick Links]
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Mauritius Personal Income Tax Tables in 2024
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 2024.
Mauritius provides an annual "Standard Deduction" that is deducted from your total income to produce your taxable income in Mauritius in 2024:
Mauritius Standard Deduction in 2024| Residence Status | Standard Deduction |
|---|
| Resident | $ 325,000.00 |
| Non-resident | $ 325,000.00 |
Mauritius Residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 390,000.00 |
| 2% | Income from $ 390,000.01 | to | $ 430,000.00 |
| 4% | Income from $ 430,000.01 | to | $ 470,000.00 |
| 6% | Income from $ 470,000.01 | to | $ 530,000.00 |
| 8% | Income from $ 530,000.01 | to | $ 590,000.00 |
| 10% | Income from $ 590,000.01 | to | $ 890,000.00 |
| 12% | Income from $ 890,000.01 | to | $ 1,190,000.00 |
| 14% | Income from $ 1,190,000.01 | to | $ 1,490,000.00 |
| 16% | Income from $ 1,490,000.01 | to | $ 1,890,000.00 |
| 18% | Income from $ 1,890,000.01 | to | $ 2,390,000.00 |
| 20% | Income from $ 2,390,000.01 | | and above |
Mauritius Non-residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 390,000.00 |
| 2% | Income from $ 390,000.01 | to | $ 430,000.00 |
| 4% | Income from $ 430,000.01 | to | $ 470,000.00 |
| 6% | Income from $ 470,000.01 | to | $ 530,000.00 |
| 8% | Income from $ 530,000.01 | to | $ 590,000.00 |
| 10% | Income from $ 590,000.01 | to | $ 890,000.00 |
| 12% | Income from $ 890,000.01 | to | $ 1,190,000.00 |
| 14% | Income from $ 1,190,000.01 | to | $ 1,490,000.00 |
| 16% | Income from $ 1,490,000.01 | to | $ 1,890,000.00 |
| 18% | Income from $ 1,890,000.01 | to | $ 2,390,000.00 |
| 20% | Income from $ 2,390,000.01 | | 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 2024
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 2024: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Contribution Sociale Generalisee (CSG Basic) | 1.5% | 3% | 4.5% |
| CSG Standard | 3% | 6% | 9% |
| National Savings Fund (NSF) | 0% | 2.5% | 2.5% |
| NSF Levy | 1% | 1.5% | 2.5% |
Mauritius Social Security and Payroll Deduction in 2024: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Contribution Sociale Generalisee (CSG Basic) | n/a | $ 600,000.00 | n/a | $ 600,000.00 |
| CSG Standard | $ 600,000.00 | n/a | $ 600,000.00 | n/a |
| National Savings Fund (NSF) | n/a | n/a | n/a | n/a |
| NSF Levy | n/a | n/a | n/a | n/a |
- National Pension Fund (NPF): Contributions to the NPF provide retirement benefits, ensuring financial support for individuals upon reaching retirement age. This fund is a cornerstone of the social security system, aimed at promoting a secure and dignified retirement for all workers.
- National Savings Fund (NSF): The NSF serves as a supplementary retirement savings scheme, providing an additional source of income for retirees. Contributions to this fund enhance the financial well-being of individuals in their post-working years.
- Healthcare Contributions: These contributions fund the public healthcare system, ensuring that employees and their families have access to medical services. This includes preventative care, treatment for illnesses, and hospital care.
- Social Security Contributions: Aimed at providing short-term benefits such as sickness, maternity, and injury benefits. These contributions help support workers during periods when they are unable to earn an income due to health-related issues.
Both employers and employees are required to make these contributions, which are deducted from the employees' wages. The rates and specific allocation of these contributions are determined by Mauritian law, reflecting the government's commitment to social welfare and economic stability.
The social security system in Mauritius is designed to be comprehensive, covering various aspects of welfare to ensure that workers are supported throughout their careers and into retirement. By contributing to this system, employers and employees invest in the well-being and security of the Mauritian workforce and their families.
Understanding the nuances of social security and payroll deductions is essential for compliance and ensuring that employees are adequately protected. The system reflects Mauritius's commitment to social solidarity and economic resilience.
Mauritius VAT Rates in 2024
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 Rate | VAT 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.