Mauritius moved to a progressive tax system as from 2023/2024. Even though we already had three rates at which income for individuals was being taxed, i.e., at 10%, 12.5% and 15%, taxpayers were only hit by the highest rate based on their monthly remuneration. This system also gave rise to an anomaly where individuals suffered a sudden relative increase in tax when moving salary bands. This incremental method was introduced with eleven different tax rates ranging from 0% to 20%. This means an increase in disposable income.
The following link can be used to quickly calculate the personal tax liability of a person for the financial year 2023/2024 and after until amendment to the Act: https://eservices.mra.mu/taxcalculator/viewCalculate
Personal tax
Mauritius moved to a progressive tax system as from 2023/2024. Even though we already had three rates at which income for individuals was being taxed, i.e., at 10%, 12.5% and 15%, taxpayers were only hit by the highest rate based on their monthly remuneration. This system also gave rise to an anomaly where individuals suffered a sudden relative increase in tax when moving salary bands. This incremental method was introduced with eleven different tax rates ranging from 0% to 20%. This means an increase in disposable income.
The following link can be used to quickly calculate the personal tax liability of a person for the financial year 2023/2024 and after until amendment to the Act: https://eservices.mra.mu/taxcalculator/viewCalculate