The Mauritius Revenue Authority (MRA) oversees tax collection, ensuring compliance and revenue generation crucial to Mauritius’ economy.

Personal Income Tax Overview

Personal Income Tax (PIT) applies to income from labour, pensions, interest, and dividends, with all residents liable on worldwide income, but foreign income taxed only if received in Mauritius.

Revenue Source and Allocation

PIT revenue funds public services and infrastructure, calculated by deducting expenses from gross income to reflect net income subject to tax.

Current Tax Rate

Mauritius’ PIT rate stands at a stable 15%, maintained since 2008 to support economic stability, attract investments, boost disposable income, and elevate living standards.

Historical Context

Historically, PIT rates varied, averaging 19.38% from 2004 to 2015, peaking at 30% in 2005 amid economic challenges before reducing to record lows in subsequent years.

Economic Strategy

A low PIT rate aligns with Mauritius’ economic strategy, fostering an attractive tax environment to stimulate economic growth and encourage investment.

MRA’s Regulatory Role

Beyond collection, the MRA guides taxpayers, ensures tax system transparency, and enforces compliance, essential for maintaining governmental trust and system integrity.


Mauritius’ PIT system, anchored by a 15% rate managed by the MRA, supports economic vitality through prudent tax policy, facilitating revenue generation while supporting taxpayer obligations and economic objectives.