Mauritius Income Tax Guide 2026: Rates, Deductions & Filing
Complete guide to individual income tax in Mauritius for 2026 — updated PIT rates, personal reliefs, deductions and MRA e-Filing deadlines.
Personal Income Tax (PIT) in Mauritius has moved to a progressive band system, replacing the old flat rate. Whether you are a salaried employee, a sole trader or an expatriate, understanding how income is banded, what reliefs apply and when to file with the Mauritius Revenue Authority (MRA) is critical to staying compliant and reducing your tax bill.
Who must file a return in Mauritius
Any tax resident of Mauritius earning above the Income Exemption Threshold (IET) must file an annual return with the MRA, even if the tax has already been withheld through PAYE. Non-residents are taxed on Mauritius-sourced income only.
- Salaried employees earning above the IET
- Self-employed individuals and sole traders
- Directors receiving fees
- Rental income earners and freelancers
Progressive PIT bands
Mauritius applies progressive tax bands ranging from 0% on the exemption threshold up to a top marginal rate on income above the highest band. Bands are indexed each year in the National Budget, so always confirm current thresholds before filing.
Deductions and reliefs you can claim
Reliefs materially reduce your taxable base. Common ones include dependents, tertiary education, medical or health insurance, first-time homeowner interest, and approved pension contributions. Keep supporting invoices — MRA can request them up to four years later.
Filing deadline and how to submit
The individual return is due by 30 September (paper) or 15 October (e-Filing) following the fiscal year ended 30 June. E-Filing via the MRA portal is mandatory for most taxpayers and unlocks the extended deadline.
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