The following overview provides a comprehensive examination of the individual income tax framework in Mauritius for 2025. All analysis is based exclusively on the latest available government data, with a focus on tax rates, brackets, and practical implications for residents and professionals.
Overview of Individual Income Tax in Mauritius in 2025
Mauritius operates a progressive income tax system for individuals. Taxable income is assessed based on total annual earnings, and the applicable rates increase in line with higher income brackets. The official currency is the Mauritian Rupee (MUR).
Progressive Tax Brackets for 2025
The table below presents the individual income tax rates and brackets effective in 2025. All amounts are shown in Mauritian Rupees (MUR). For reference, the average conversion rate used throughout this article is MUR 45 = 1 USD.
| Taxable Income (MUR) | Taxable Income (USD) | Rate (%) |
|---|---|---|
| 0 – 390,000 | $0 – $8,667 | 0% |
| 390,001 – 430,000 | $8,667 – $9,556 | 2% |
| 430,001 – 470,000 | $9,556 – $10,444 | 4% |
| 470,001 – 530,000 | $10,444 – $11,778 | 6% |
| 530,001 – 590,000 | $11,778 – $13,111 | 8% |
| 590,001 – 890,000 | $13,111 – $19,778 | 10% |
| 890,001 – 1,190,000 | $19,778 – $26,444 | 12% |
| 1,190,001 – 1,490,000 | $26,444 – $33,111 | 14% |
| 1,490,001 – 1,890,000 | $33,111 – $42,000 | 16% |
| 1,890,001 – 2,390,000 | $42,000 – $53,111 | 18% |
| 2,390,001 and above | $53,111 and above | 20% |
Key Features and Additional Details
- Assessment Basis: Tax is calculated on total income earned within the calendar year.
- Top Marginal Rate: The highest individual tax rate is 20% for annual taxable income exceeding MUR 2,390,001 (approx. $53,111).
- Zero-Rate Bracket: Income below MUR 390,000 (approx. $8,667) is entirely exempt from income tax.
- Surtaxes: There are no additional surtaxes applied in the current framework.
- Bracket Progression: The rates increase modestly across 11 brackets, supporting a gradual progression rather than sudden jumps.
How the Progressive Income Tax Works
The Mauritian system is structured so that only the portion of income falling within each bracket is taxed at the respective rate. For example, an individual earning MUR 1,000,000 would pay:
- 0% on the first MUR 390,000
- 2% on the next MUR 40,000
- 4% on the following MUR 40,000
- 6% on the next MUR 60,000
- 8% on the next MUR 60,000
- 10% on the remaining MUR 410,000
This structure encourages a fair and gradual increase in overall tax liability as income rises.
Absence of Additional Surtaxes
Based on the official data, there are no additional national-level surtaxes applied to personal income in Mauritius for 2025. The progression from 0% to 20% is linear, with no special levies or one-off charges reported.
Pro Tips for Managing Individual Income Tax in Mauritius
- Take advantage of the zero-rate bracket: Structure your finances to maximize use of the tax-free threshold where possible, especially for supplemental or irregular income sources.
- Monitor bracket changes: Review your earnings and tax position each year, as any increase in income could place you in a higher bracket and trigger a higher marginal rate.
- Keep comprehensive documentation: Maintain complete records of all income channels and deductions, as this can aid in accurate filing and support your case in the event of a review.
- Understand your total tax liability: Calculate your tax for each segment of your income rather than applying the highest bracket rate to all income, to avoid overestimating your liability.
Useful Official Resources
For more details and procedures, visit the Mauritius Revenue Authority (MRA) homepage, the central resource for official tax information in Mauritius.
To summarize, Mauritius maintains a multi-tiered, progressive tax system for individual incomes, with a tax-free threshold for lower earners and a top marginal rate of 20%. The absence of additional surtaxes, together with a broad range of brackets, enables transparent planning for both residents and professionals. Keeping up to date with your filing and understanding how your income fits within this structure is essential for effective compliance in 2025.