Flat Rate of 15% on chargeable income.
Income Exemption Threshold Income Year Ending 30 June 2016
An individual who is resident in Mauritius is entitled to an
income exemption threshold which he can deduct from his income
to arrive at his chargeable income, if any.
The income exemption threshold in respect of income year
ending 30 June 2016 is as follows :
| Category |
Amount (Rs) |
| Category A- An individual with no dependent |
285,000 |
| Category B- An individual with one dependent |
395,000 |
| Category C- An individual with two dependents |
455,000 |
| Category D- An individual with three dependents |
495,000 |
| Category E- A retired / disabled person with no dependent |
335,000 |
| Category F- A retired / disabled person with one dependent |
445,000 |
An individual is not entitled to claim an income
exemption threshold in respect of:
Category B or Category F, where the total income of the
dependent exceeds Rs 110,000;
Category C, where the total income of his second dependent
exceeds Rs 60,000;
Category D, where the total income of the third dependent
exceeds Rs 40,000.
If a person claims in an income year, an income exemption
threshold in respect of Category B, Category C, Category D
or Category F, the spouse of that individual can claim in
that income year an income exemption threshold only in
respect of Category A or Category E whichever is applicable.
"Dependent" means either a spouse, a child under the age of
18 or a child over the age of 18 and who is pursuing full
time education or training or who cannot earn a living
because of physical or mental disability.
Child means
an unmarried child, stepchild or adopted child of a person;
an unmarried child whose guardianship or custody is
entrusted to the person by virtue of any other enactment or
of an order of a court of competent jurisdiction;
an unmarried child placed in foster care of the person by
virtue of an order of a court of competent jurisdiction.
"Retired person"
means a person who attains the age of 60 at
any time prior to the first day of January of an income year
and who, during that period, is not in receipt of any
business income or emoluments other than retirement pension.
Additional exemption in respect of dependent child pursuing
undergraduate course
Where a person has claimed an Income Exemption Threshold in
respect of category B, C, D or F and the dependent is a
child pursuing a non-sponsored full-time undergraduate
course in Mauritius at an institution recognised by the
Tertiary Education Commission or outside Mauritius at a
recognised institution, the person may claim an additional
exemption of Rs 135,000 in respect of that child.
The additional exemption is not allowable:
in respect of more than three children;
in respect of the same child for more than 6 consecutive
years;
where the tuition fees, excluding administration and student
union fees, are less than Rs 44,500 for a child following an
undergraduate course in Mauritius;
to a person whose total income (net income plus interest and
dividends received) or that of his/her spouse for the income
year ending 30 June 2016 exceeds Rs 2 million.
Interest Relief on secured housing loan
A person who has contracted a housing loan, which is secured
by a mortgage or fixed charge on immoveable property and
which is used exclusively for the purchase or construction
of his house, may claim a relief in respect of the interest
paid on the loan.
In the case of a couple where neither spouse is a dependent spouse, the relief may be claimed by either spouse or at their option, divide the claim equally between them.
The loan must have been contracted on or after 1 July 2006
from :
a bank, a non-bank deposit taking institution, an insurance
company, or the Sugar Industry Pension Fund;
the Development Bank of Mauritius by its employees; or
the Statutory Bodies Family Protection Fund by its members.
The relief is not allowable where the person or his spouse :
is, at the time the loan is contracted, already the owner of
a residential building;
derives in the income year ending 30 June 2016, total income (net income plus interest and dividends received) exceeding Rs 2 million;
has benefitted from any new housing scheme set up on or after 1 January 2011 by a prescribed competent authority.
Mauritius Income Tax Rate for Individual Tax Payers
Personal Tax Rate in Mauritius is flat rate of 15% on chargeable income
Calculation of Chargeable Income
Gross Income includes salaries, wages, annuity, pension, income
from business, income from property, foreign dividends, royalty,
interest.
Allowable deductions include expenditure incurred in the
production of income, losses, bad debts, annual allowance
(instead of depreciation).
Chargeable Income= Gross Income - Allowable Deductions - Income
exemption threshold
Income Exemption Threshold
An individual who is resident in Mauritius is entitled to an
income exemption threshold which he can deduct from his income
to arrive at his chargeable income, if any.
The income exemption threshold in respect of income year ending
31 December 2014 is as follows :
Category A- An individual with no dependent Rs. 275,000
Category B- An individual with one dependent Rs. 385,000
Category C- An individual with two dependents Rs. 445,000
Category D- An individual with three dependents Rs. 485,000
Category E- A retired / disabled person with no dependent Rs.
325,000
Category F- A retired / disabled person with one dependent Rs.
435,000
An individual is not entitled to claim an income exemption
threshold in respect of
Category B or Category F, where the total income of the
dependent exceeds Rs 110,000;
Category C, where the total income of his second dependent
exceeds Rs 60,000;
Category D, where the total income of the third dependent
exceeds Rs 40,000.
If a person claims in an income year, an income exemption
threshold in respect of Category B, Category C, Category D or
Category F, the spouse of that individual can claim in that
income year an income exemption threshold only in respect of
Category A or Category E whichever is applicable.
"Dependent" means either a spouse, a child under the age of 18
or a child over the age of 18 and who is pursuing full time
education or training or who cannot earn a living because of
physical or mental disability.
General 15%
Category 1 Global Business Licence Companies (GBC1) 15% (maximum
effective tax rate is 3% on foreign source income)
Foundation 15% may qualify as exempt from income tax provided
certain conditions are met
Trust 15% may qualify as exempt from income tax provided certain
conditions are met
Limited partnership 15% may qualify as exempt from income tax
provided certain conditions are met
Dividends Taxed as ordinary income, subject to availability of
exemptions and foreign tax credits
Interest Taxed as ordinary income, subject to availability of
exemptions and foreign tax credits
Royalties Taxed as ordinary income, subject to availability of
foreign tax credits
Fees Taxed as ordinary income, subject to availability of
foreign tax credits
Tax Deduction at Source (TDS)
TDS is levied on the following payments at the applicable
rates upon these payments being made available to the payees:
Interest payable to non-resident 10%
Royalties:1 10%/15%
Rent 5%
Payment to contractors and sub-contractors 0.75%
Payments to providers of services 3%
In general, capital gains are not taxable.
The tax year is on a calendar year basis, i.e. 1 January to 31 December. Individual tax returns will be due on 31 March following the year end. Where returns are filed electronically, the individual has up to 15 April to file their tax return.