Income tax in Mauritius
Taxation Researcher | September 18, 2020
INDIVIDUAL TAXATION
Residents are taxed on their worldwide income. A resident is a person whose domicile is in Mauritius, excluding a person living in Mauritius for a temporary purpose, or present for less than 183 days in one tax year, or less than 270 days in three tax years. Married couples are taxed separately.
The tax year is from 01 July of the current year to 30 June of the succeeding year. The tax year 2019-2020 is from 01 July 2019 up to 30 June 2020. The tax year 2020-2021 is from 01 July 2020 up to 30 June 2021.
INCOME TAX
Income is classified into the following categories: (1) salaries and wages, (2) business income, (3) income from properties, (4) dividend, interests, annuities, and pension, and (5) any other income.
Income from all sources is taxed at a flat rate of 15%. Taxable income is calculated by deducting expenses, losses, and debts incurred in the production of income from the gross income.
Resident individuals are entitled to claim income exemption, of which the threshold amount varies depending on the family circumstances of the taxpayer.
INCOME EXEMPTION THRESHOLD 2018-2019 |
|
| Taxpayer Status | Exemption Amount, MUR (US$) |
| Individual with no dependent | 310,000 (US$8,493) |
| Individual with 1 dependent | 420,000 (US$11,507) |
| Individual with 2 dependents | 500,000 (US$13,699) |
| Individual with 3 or more dependents | 550,000 (US$15,069) |
| Retired individual with no dependent | 360,000 (US$9,863) |
| Retired individual with 1 dependent | 470,000 (US$12,877) |
INCOME EXEMPTION THRESHOLD 2018-2019 |
|
| Taxpayer Status | Exemption Amount, MUR (US$) |
| Individual with no dependent | 305,000 (US$8,356) |
| Individual with 1 dependent | 415,000 (US$11,370) |
| Individual with 2 dependents | 480,000 (US$13,150) |
| Individual with 3 or more dependents | 525,000 (US$14,384) |
| Retired individual with no dependent | 355,000 (US$9,726) |
| Retired individual with 1 dependent | 465,000 (US$12,6740) |
INCOME EXEMPTION THRESHOLD 2015-2016 |
|
| Taxpayer Status | Exemption Amount, MUR (US$) |
| Individual with no dependent | 285,000 (US$7,808) |
| Individual with 1 dependent | 395,000 (US$10,822) |
| Individual with 2 dependents | 455,000 (US$12,466) |
| Individual with 3 or more dependents | 495,000 (US$13,562) |
| Retired individual with no dependent | 335,000 (US$9,178) |
| Retired individual with 1 dependent | 445,000 (US$12,192) |
INCOME EXEMPTION THRESHOLD 2014-2015 |
|
| Taxpayer Status | Exemption Amount, MUR (US$) |
| Individual with no dependent | 275,000 (US$7,534) |
| Individual with 1 dependent | 385,000 (US$10,548) |
| Individual with 2 dependents | 445,000 (US$12,192) |
| Individual with 3 or more dependents | 485,000 (US$13,288) |
| Retired individual with no dependent | 325,000 (US$8,904) |
| Retired individual with 1 dependent | 435,000 (US$11,918) |
INCOME EXEMPTION THRESHOLD 2013-2014 |
|
| Taxpayer Status | Exemption Amount, MUR (US$) |
| Individual with no dependent | 270,000 (US$7,387) |
| Individual with 1 dependent | 380,000 (US$10,411) |
| Individual with 2 dependents | 440,000 (US$12,055) |
| Individual with 3 or more dependents | 480,000 (US$13,151) |
| Retired individual with no dependent | 320,000 (US$8,767) |
| Retired individual with 1 dependent | 430,000 (US$11,781) |
Qualified dependents may be a spouse, a child under 18 years old, a child over 18 years old who is pursuing a full-time course in an educational institution, and a child over 18 years old who cannot earn a living because of a physical or mental disability.
RENTAL INCOME
Rental income is taxed at 15%. Income-generating expenses are deductible when computing for the taxable income.
Resident individuals earning rental income are subject to withholding tax of 5%. This withholding tax is credited against the individual´s income tax liability.
Any individual who owns more than one residence or owns a property costing more than MUR2 million (US$54,795), is now required to file an income tax return, irrespective of whether his income is taxable or not.
CAPITAL GAINS
No capital gains tax is levied in Mauritius.
PROPERTY TAX
National Residential Property Tax (NRPT)
This tax is levied on residential properties in Mauritius. The tax base is the total surface area for residential land, or the floor area for flats and apartments.
NATIONAL RESIDENTIAL PROPERTY TAX |
|
| TAX BASE | TAX, MUR (US$) |
| Per square metre of surface area of land | MUR10 (US$0.27) |
| Per square metre of floor area of flats | MUR30 (US$0.97) |
CORPORATE TAXATION
INCOME TAX
Income earned by companies is taxed at a flat rate of 15%. Income-generating expenses are deductible when calculating taxable income.
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