Mauritius PAYE
Calculator 2025/26

MRA progressive tax (0%–20%), CSG social contribution (3% employee) and NSF (2.5% employee). Annual assessment with monthly withholding per MRA bands.

✦ Includes AI Advisor MRA 2025/26 Verified CSG · NSF · MRA MUR · Mauritiusn Shilling

Last verified: July 2025 · Source: MRA (mra.mu) · Income Tax Act 1995 · Finance Act 2025/26

Also see: Mauritius VAT Calculator

2025/26 Key Facts: MRA annual tax-free threshold MUR 500,000/year. Top rate 20% above MUR 1,000,000/year. Employee CSG is 1.5% up to MUR 50,000/month and 3% above. Employee NSF is 1% with a published monthly ceiling of MUR 28,570 for other sectors. Employer training levy remains 1.5%.

Enter Your Details Mauritius Rupee · MUR
SectorDetermines social security fund
Monthly Gross Salary MUR 1,500,000
MUR 100,000MUR 20,000,000
Or type exact monthly amountBefore any deductions
MUR
Active DeductionsToggle to include / exclude
CSG + NSF
Employee CSG 1.5%/3% + NSF 1%
Secondary Employment
Flat 15% no deductions

This calculator applies the current MRA social-contribution structure for standard employees: CSG at 1.5% or 3% of full basic wage, NSF at 1% on insurable salary up to the published ceiling, and employer training levy shown in employer cost. PAYE is estimated separately from those payroll contributions.

Monthly Take-Home Pay
MUR 0
After PAYE, CSG/NSF & all deductions
Effective Tax Rate 0%
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MRA 2025/26 Annual Bands ▾
MUR 0 – 500,0000% — exempt
MUR 500,001 – 1,000,00010% on excess above 500k
Above MUR 1,000,00020% on excess above 1M

Shown as a standard annualised estimate against MRA 2025/26 bands. Actual payroll withholding is cumulative and depends on EDF data, cumulative chargeable income, and statutory end-of-year bonus treatment.

CSG · NSF · MRA Rates 2025 ▾
Employee CSG1.5% up to MUR 50,000; 3% above
Employee NSF1% on insurable salary, capped at MUR 28,570/month
Employer CSG3% up to MUR 50,000; 6% above
Employer NSF + Training Levy2.5% on insurable salary + 1.5% levy on basic wage

CSG has no ceiling, while the published NSF ceiling for other sectors is MUR 28,570/month from 1 July 2025. Joint monthly PAYE/CSG/NSF returns are due to MRA by the end of the following month.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on Mauritius Income Tax Act 1995, Finance Act 2025/26. Verify with MRA (mra.mu) or a qualified Mauritian tax advisor.
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How Mauritius PAYE Tax Is Calculated 2025/26

Mauritius's income tax is administered by the Mauritius Revenue Authority (MRA) on an annual basis, with employers withholding monthly amounts under the cumulative PAYE system. The headline 2025/26 tax bands are 0% on the first MUR 500,000 of annual chargeable income, 10% on the next MUR 500,000, and 20% above that. This calculator presents a standard annualised estimate, while actual payroll withholding also depends on EDF deductions, cumulative income, and statutory bonus treatment.

The Contribution Sociale Généralisée (CSG) replaced NPF from September 2020. For standard employees, CSG is charged at 1.5% up to MUR 50,000 monthly basic wage and 3% above that, while the employer pays 3% or 6% respectively. The National Savings Fund (NSF) remains payable alongside CSG at 1% employee and 2.5% employer, subject to the published NSF insurable-salary ceiling.

Mauritius's MRA annual PAYE bands are 0% on the first MUR 500,000, 10% on MUR 500,001–1,000,000, and 20% above MUR 1,000,000/year. Employers submit the joint monthly PAYE/CSG/NSF return electronically and pay the amounts due to MRA by the end of the month following payroll. Employer cost also includes the 1.5% HRDC training levy on basic wage.

Mauritius uses the MUR (Mauritius Rupee). The country is a major financial services hub, with a large expatriate workforce and significant treaty network. Secondary employment income is taxed at a flat 15% at source. Mauritius has Double Tax Agreements with the UK, France, India, South Africa, and many others. Verify current rates with the MRA at mra.mu.

Mauritius MRA Income Tax Bands 2025/26 (Annual)

Annual Taxable Income (MUR) Tax Rate
0 – 500,0000%
500,001 – 1,000,00010%
Above 1,000,00020%

Top rate 20%. CSG is 1.5% or 3% on full basic wage, NSF is 1% employee with published ceiling, and employer training levy is 1.5%. Currency: MUR (Mauritius Rupee).

Mauritius Tax FAQ

Common PAYE Questions

What are the Mauritius PAYE tax bands for 2025/26?

Three annual bands apply from 1 July 2025: 0% on the first MUR 500,000, 10% on the next MUR 500,000, and 20% on the remainder. Actual monthly withholding runs under the cumulative PAYE system and EDF rules, so month-by-month payroll can differ from a simple one-twelfth estimate.

How do CSG and NSF work in Mauritius payroll?

CSG and NSF are payroll contributions shown separately from PAYE. For standard employees, CSG is 1.5% up to MUR 50,000 monthly basic wage and 3% above, while NSF is 1% employee and 2.5% employer on insurable salary up to the published ceiling. Employer training levy is a separate 1.5% payroll cost.

What is the National Savings Fund (NSF)?

The NSF is a mandatory retirement savings contribution payable alongside CSG. For standard employees, the employee rate is 1% and the employer rate is 2.5%, with a published maximum monthly insurable salary of MUR 28,570 for other sectors from 1 July 2025. CSG itself is calculated on full basic wage without that NSF ceiling.

How is secondary employment taxed in Mauritius?

Income from a second job in Mauritius is taxed at a flat rate of 15% at source, with no deductions or tax-free band allowed. This is a final withholding tax — the secondary employer withholds 15% of the full gross amount and remits it to the MRA. This prevents the progressive bands from being applied twice across two employers.

Does Mauritius have SDL or WCF employer levies?

Mauritius does not use the East African SDL/WCF labels, but employers do have a statutory HRDC training levy of 1.5% on total basic wage or salary, in addition to employer CSG and NSF. So employer cost is not limited to PAYE and social contributions alone.

When must employers remit PAYE to MRA?

Employers must submit the joint monthly PAYE/CSG/NSF return electronically and pay the amounts due to the MRA by the end of the month following the payroll month. Late payment attracts interest and penalties, and employers must still file monthly returns even for nil-PAYE months.