Income tax on rent, worked example, in Mauritius

Taxation Researcher | April 10, 2022

Non-resident couple´s joint monthly rental income1 US$1,500 US$6,000 US$12,000
Annual Rental Income 18,000 72,000 144,000
Less Expenses 3 25% 4,500 72,000 144,000
= Taxable Income 13,500 54,000 108,000
Income Tax Rate4
Flat rate 15% 2,025 8,100 16,200
Annual Income Tax Due US$2,025 US$8,100 US$16,200
Tax Due as % of Gross Income 11.25% 11.25% 11.25%
Global Property Guide research


1 The property is jointly owned by husband and wife.

2 Exchange rate used: 1.00 US$ = 36.50 MUR

3 Estimated values. Income-generating expenses are deductible when calculating taxable income.

4 Rental income earned by nonresident individuals is taxed at a flat rate of 15%, withheld at source.



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