Mauritius
Sources and data for Mauritius
Every value the calculators use, with its effective dates and a link to the official source.
Income tax bands for individuals (annual chargeable income)
- Current value
Table with 4 brackets
Rs 0 / Rs 500,000 0% Rs 500,000 / Rs 1,000,000 10% Rs 1,000,000 / Rs 12,000,000 20% Rs 12,000,000 + 35% - From
- 1 July 2026
- Checked on
- 24 October 2026
Deduction for dependents (a year)
- Current value
- No dependents Rs 0
- 1 dependent Rs 110,000
- 2 dependents Rs 190,000
- 3 dependents Rs 275,000
- 4 or more dependents Rs 355,000
- From
- 1 July 2025
- Checked on
- 24 October 2026
Pay periods in the cumulative PAYE year (12 months and the end of year bonus)
- Current value
- 13
- From
- 1 July 2025
- Checked on
- 24 October 2026
CSG: monthly basic wage up to which the lower rates apply
- Current value
- Rs 50,000
- From
- 1 September 2021
- Checked on
- 24 October 2026
CSG paid by the employee, basic wage up to the threshold
- Current value
- 1.5%
- From
- 1 September 2021
- Checked on
- 24 October 2026
CSG paid by the employee, basic wage above the threshold
- Current value
- 3%
- From
- 1 September 2021
- Checked on
- 24 October 2026
CSG paid by the employer, basic wage up to the threshold
- Current value
- 3%
- From
- 1 September 2021
- Checked on
- 24 October 2026
CSG paid by the employer, basic wage above the threshold
- Current value
- 6%
- From
- 1 September 2021
- Checked on
- 24 October 2026
NSF contribution paid by the employee
- Current value
- 1%
- From
- 1 July 2026
- Checked on
- 24 October 2026
NSF contribution paid by the employer
- Current value
- 2.5%
- From
- 1 July 2026
- Checked on
- 24 October 2026
NSF: minimum monthly basic wage for contributions (employees other than household)
- Current value
- Rs 4,580
- From
- 1 July 2026
- Checked on
- 24 October 2026
NSF: maximum monthly basic wage for contributions
- Current value
- Rs 29,710
- From
- 1 July 2026
- Checked on
- 24 October 2026
Training levy (HRDC) paid by the employer on the basic wage
- Current value
- 1.5%
- From
- 1 July 2026
- Checked on
- 24 October 2026
PRGF contribution paid by the employer
- Current value
- 4.5%
- From
- 1 January 2023
- Checked on
- 24 October 2026
PRGF: workers earning a monthly basic wage up to this amount can join
- Current value
- Rs 200,000
- From
- 5 August 2021
- Checked on
- 24 October 2026
VAT standard rate
- Current value
- 15%
- From
- 1 July 2002
- Checked on
- 24 October 2026
National minimum wage for a full-time worker (a month)
- Current value
- Rs 17,745
- From
- 1 January 2026
- Checked on
- 24 October 2026
Additional remuneration (salary compensation) 2026 for a full-time worker (a month)
- Current value
- Rs 635
- From
- 1 January 2026
- Checked on
- 24 October 2026
Additional remuneration 2026: highest monthly basic wage that qualifies
- Current value
- Rs 50,000
- From
- 1 January 2026
- Checked on
- 24 October 2026
Additional remuneration 2026: rate for part-time workers below the threshold
- Current value
- 3.7%
- From
- 1 January 2026
- Checked on
- 24 October 2026
Additional remuneration 2026: part-time basic wage below which the rate applies
- Current value
- Rs 17,110
- From
- 1 January 2026
- Checked on
- 24 October 2026
Normal working week
- Current value
- 45 hours
- From
- 24 October 2019
- Source
- Mauritius Revenue AuthorityWorkers' Rights Act 2019, consolidated to Act 13 of 2026, section 20(1)
- Checked on
- 24 October 2026
Hours in a month for the basic hourly rate (full-time worker)
- Current value
- 195 hours
- From
- 20 July 2023
- Source
- Mauritius Revenue AuthorityWorkers' Rights Act 2019, consolidated to Act 13 of 2026, section 25
- Checked on
- 24 October 2026
Overtime on a week day
- Current value
- 1.5
- From
- 27 July 2024
- Source
- Mauritius Revenue AuthorityWorkers' Rights Act 2019, consolidated to Act 13 of 2026, section 24(4)
- Checked on
- 24 October 2026
Work on a public holiday during normal hours
- Current value
- 2
- From
- 27 July 2024
- Checked on
- 24 October 2026
Work on a public holiday after normal hours
- Current value
- 3
- From
- 27 July 2024
- Checked on
- 24 October 2026
Annual basic wage above which most leave and overtime rules do not apply
- Current value
- Rs 600,000
- From
- 13 August 2026
- Checked on
- 24 October 2026
Annual leave after 12 months of continuous employment
- Current value
- 20 days
- From
- 20 July 2023
- Source
- Mauritius Revenue AuthorityWorkers' Rights Act 2019, consolidated to Act 13 of 2026, section 45(1)
- Checked on
- 24 October 2026
Extra leave days every year for every worker
- Current value
- 2 days
- From
- 20 July 2023
- Source
- Mauritius Revenue AuthorityWorkers' Rights Act 2019, consolidated to Act 13 of 2026, section 45(2)
- Checked on
- 24 October 2026
Sick leave on full pay after 12 months of continuous employment
- Current value
- 15 days
- From
- 1 July 2022
- Source
- Mauritius Revenue AuthorityWorkers' Rights Act 2019, consolidated to Act 13 of 2026, section 46(1)
- Checked on
- 24 October 2026
Maternity leave on full pay
- Current value
- 16 weeks
- From
- 7 June 2024
- Source
- Mauritius Revenue AuthorityWorkers' Rights Act 2019, consolidated to Act 13 of 2026, section 52(1)
- Checked on
- 24 October 2026
Maternity leave that has to be taken right after the birth
- Current value
- 8 weeks
- From
- 7 June 2024
- Checked on
- 24 October 2026
Extra maternity leave for twins, multiple births or a premature baby
- Current value
- 2 weeks
- From
- 7 June 2024
- Source
- Mauritius Revenue AuthorityWorkers' Rights Act 2019, consolidated to Act 13 of 2026, section 52(1A)
- Checked on
- 24 October 2026
Paternity leave with pay
- Current value
- 4 weeks
- From
- 7 June 2024
- Source
- Mauritius Revenue AuthorityWorkers' Rights Act 2019, consolidated to Act 13 of 2026, section 53(1)
- Checked on
- 24 October 2026
Maternity allowance after 12 months with the same employer
- Current value
- Rs 3,000
- From
- 20 July 2023
- Checked on
- 24 October 2026
End of year bonus: share to pay at least 5 clear working days before 25 December
- Current value
- 75%
- From
- 5 August 2021
- Checked on
- 24 October 2026
End of year bonus: highest monthly basic wage covered by section 54
- Current value
- Rs 100,000
- From
- 7 August 2020
- Source
- Mauritius Revenue AuthorityWorkers' Rights Act 2019, consolidated to Act 13 of 2026, section 54(4)
- Checked on
- 24 October 2026
End of year bonus: months of service needed before resigning
- Current value
- 8 months
- From
- 5 August 2021
- Checked on
- 24 October 2026
Minimum notice of termination
- Current value
- 30 days
- From
- 27 July 2024
- Source
- Mauritius Revenue AuthorityWorkers' Rights Act 2019, consolidated to Act 13 of 2026, section 63(4)
- Checked on
- 24 October 2026
Severance allowance for every 12 months of continuous employment
- Current value
- 3 months
- From
- 23 March 2020
- Source
- Mauritius Revenue AuthorityWorkers' Rights Act 2019, consolidated to Act 13 of 2026, section 70(1)
- Checked on
- 24 October 2026
Retirement gratuity for every 12 months of continuous employment
- Current value
- 15 days
- From
- 20 July 2023
- Checked on
- 24 October 2026
Days in a month for the daily rate of a gratuity
- Current value
- 26 days
- From
- 20 July 2023
- Checked on
- 24 October 2026
Registration duty on the transfer of immovable property (paid by the buyer)
- Current value
- 5%
- From
- 13 August 2026
- Checked on
- 24 October 2026
Land transfer tax on the transfer of immovable property (paid by the seller)
- Current value
- 5%
- From
- 13 August 2026
- Checked on
- 24 October 2026
Reduction of registration duty: residential lot, house or apartment
- Current value
- Rs 300,000
- From
- 13 August 2026
- Checked on
- 24 October 2026
Reduction of registration duty: bare land to build a home
- Current value
- Rs 150,000
- From
- 13 August 2026
- Checked on
- 24 October 2026
Reduction of registration duty: highest total income of the buyer in the income year
- Current value
- Rs 2,000,000
- From
- 13 August 2026
- Checked on
- 24 October 2026
Basic retirement pension or State Age Pension under age 90 (a month)
- Current value
- Rs 15,555
- From
- 1 January 2026
- Checked on
- 24 October 2026
State Age Pension basis: people who turn 60 from January 2026 to August 2029 (a month)
- Current value
- Rs 15,555
- From
- 13 August 2026
- Checked on
- 24 October 2026
State Age Pension basis: people who turn 60 from September 2029 (a month)
- Current value
- Rs 16,555
- From
- 13 August 2026
- Checked on
- 24 October 2026
State Age Pension: reduction for every month taken before pension age
- Current value
- 0.5%
- From
- 13 August 2026
- Checked on
- 24 October 2026
State Age Pension: increase for every month deferred after pension age, up to 65
- Current value
- 0.5%
- From
- 13 August 2026
- Checked on
- 24 October 2026
State Age Pension: increase for every month deferred after 65, up to 70
- Current value
- 0.75%
- From
- 13 August 2026
- Checked on
- 24 October 2026
CSG income allowance: people on the Social Register of Mauritius (a month)
- Current value
Table with 5 brackets
Rs 0 / Rs 20,000 0% 3,000.00 Rs 20,000.01 / Rs 25,000 0% 2,500.00 Rs 25,000.01 / Rs 30,000 0% 2,000.00 Rs 30,000.01 / Rs 50,000 0% 1,500.00 Rs 50,000.01 + 0% - From
- 1 July 2025
- Checked on
- 24 October 2026
CSG income allowance: people not on the Social Register (a month)
- Current value
Table with 5 brackets
Rs 0 / Rs 20,000 0% 1,000.00 Rs 20,000.01 / Rs 25,000 0% 833.00 Rs 25,000.01 / Rs 30,000 0% 667.00 Rs 30,000.01 / Rs 50,000 0% 500.00 Rs 50,000.01 + 0% - From
- 1 July 2026
- Until
- 30 June 2027
- Checked on
- 24 October 2026
Values that update automatically
US dollar, rupees per US$ 1 (BOM consolidated indicative selling rate)
- Current value
- No verified figure for today
Euro, rupees per EUR 1 (BOM consolidated indicative selling rate)
- Current value
- No verified figure for today
Pound sterling, rupees per GBP 1 (BOM consolidated indicative selling rate)
- Current value
- No verified figure for today
Consumer Price Index, all divisions (January to December 2023 = 100)
- Current value
- No verified figure for today