Income tax calculator Mauritius
Enter your net income for the income year and the deductions you can claim. You get the tax due, the rate on your next rupee and what is left to pay after PAYE.
The income year runs from 1 July to 30 June. These are the bands for July 2026 to June 2027.
How it's calculated
- Your deductions are taken off your net income. What remains is your chargeable income.
- The first Rs 500,000 is taxed at 0%. Income up to Rs 1,000,000 pays 10%, income up to Rs 12,000,000 pays 20% and the rest pays 35%.
- Each rate applies only to the slice of income inside its band.
An example
With Rs 2,000,000 of income and three dependents, chargeable income is Rs 1,725,000 and the tax is Rs 195,000.
Frequently asked questions
When is the 35% rate charged?
On chargeable income above Rs 12,000,000, from the income year that started on 1 July 2026. It was set by the Finance Act 2026.
Do I still pay the Fair Share Contribution?
Not for 2026-27. The Finance Act 2026 limited the individual Fair Share Contribution to the 2025-26 income year, and the 35% band takes its place.
How much can I deduct for dependents?
Rs 110,000 for one dependent, Rs 190,000 for two, Rs 275,000 for three and Rs 355,000 for four or more.
When do I file my return?
Individual returns for an income year are filed online with MRA after it ends. MRA announces the deadline each year in a communiqué.
Key terms
- Net income
- Your income after the expenses the law allows, before personal deductions.
- Marginal rate
- The rate that applies to the next rupee you earn.
The same calculation in other countries
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
- Mauritius Revenue AuthorityThe Finance Act 2026 (Act No. 14 of 2026), section 7(v): new Part I of the First Schedule to the Income Tax Act
- Mauritius Revenue AuthorityGuide on Pay As You Earn (PAYE), December 2025, Table A