PAYE calculator Mauritius
PAYE is the income tax taken from your pay every month. Enter your monthly emoluments and the deductions in your Employee Declaration Form to see the amount.
The calculator follows the income year from July 2026 to June 2027.
How it's calculated
- MRA counts the income year as 13 pay periods: July to June plus the month the end of year bonus is paid.
- Your monthly emoluments are multiplied by 13. Your EDF deductions for the year are taken off, which gives your chargeable income.
- The bands apply to that income: 0% on the first Rs 500,000, 10% up to Rs 1,000,000, 20% up to Rs 12,000,000 and 35% above.
- The tax is divided by 13 and rounded down to the nearest rupee. That is the PAYE for one month.
An example
On Rs 75,000 a month with no deductions, chargeable income is Rs 975,000. The tax is Rs 47,500, so PAYE is Rs 3,653 a month.
Frequently asked questions
What are the deductions for dependents?
For the year: Rs 110,000 for one dependent, Rs 190,000 for two, Rs 275,000 for three and Rs 355,000 for four or more. You claim them in your EDF.
What if I have not submitted an EDF?
Your deductions are claimed in the EDF, so your employer needs it to apply them. You can submit it on the MRA website and your employer can download it from there.
Is the end of year bonus taxed?
Yes. It is the thirteenth pay period, so the bands and your deductions are spread over it as well.
Key terms
- Emoluments
- Everything your employer pays you that is taxable, in cash or as a benefit.
- Chargeable income
- Your income after the deductions you are entitled to. The tax bands apply to it.
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
- Mauritius Revenue AuthorityLetter to all employers: Personal Income Tax, PAYE, income year 1 July 2025 to 30 June 2026