PAYE Calculator Mauritius 2026/27

What PAYE is in Mauritius

PAYE (Pay As You Earn) is the system the Mauritius Revenue Authority (MRA) uses to collect income tax from employees during the year. Your employer works out the tax on your emoluments each time it pays you, withholds it, and pays it to the MRA with a monthly return. When the income year ends on 30 June, the tax already withheld is credited against your final liability, so most salaried workers with no other income owe little or nothing extra when they file.

A Mauritius payslip normally shows three statutory deductions: PAYE, the employee share of the Contribution Sociale Généralisée (CSG), and the employee share of the National Savings Fund (NSF). The PAYE calculator for Mauritius above handles all three, then adds the employer's own contributions (CSG, NSF, training levy and, if it applies, PRGF) so you can see the full cost of a job as well as the take-home figure.

The legal basis

• Income Tax Act 1995: taxes employment income (emoluments) and sets the rate bands for individuals. Part VIII of the Act and the Income Tax Regulations require employers to withhold PAYE.
• Finance Act 2025: cut the old eleven bands (0% to 20%) to three bands of 0%, 10% and 20% from 1 July 2025, and introduced a 15% Fair Share Contribution on individuals with income above Rs 12 million.
• Finance Act 2026 (Act 14 of 2026): passed after the 2026/27 Budget and assented on 12 August 2026. It ends the Fair Share Contribution for individuals after the 2025/26 income year and adds a 35% band on chargeable income above Rs 12 million from 1 July 2026. The MRA's notes to the 2026/27 Employee Declaration Form list the four bands used on this page.
• Social Contributions and Social Benefits Act 2021: the law behind CSG, which replaced the National Pensions Fund contributions from September 2020.
• National Savings Fund Act: requires NSF contributions from employee and employer on basic wage, up to a ceiling that is reset every 1 July.

The MRA explains the employer side of PAYE, including the cumulative method and rounding rules, on its official PAYE page for employers.

Mauritius income tax bands for 2026/27

For the income year from 1 July 2026 to 30 June 2027, an individual's annual chargeable income is taxed as follows. Payroll spreads each band over 13 pay periods (12 months plus the end-of-year bonus), which gives the monthly figures in the second column.

The first three bands are the same as in 2025/26. The change is at the top: in 2025/26 a person earning above Rs 12 million paid 20% income tax plus a separate 15% Fair Share Contribution on the excess. From 2026/27 that becomes one 35% band. For salary income the total rate on the top slice is the same, but it is now part of income tax itself.

Exempt employees. No PAYE is withheld if your monthly emoluments do not exceed Rs 38,462 (Rs 500,000 ÷ 13). This exemption does not apply to fees paid to company directors or to members of statutory boards and committees, which are taxed at a flat 15% (or 20% on request) instead.

Deduction for dependents (2026/27)

You can reduce your chargeable income by claiming dependents on your Employee Declaration Form (EDF). The amounts are unchanged from 2025/26:

A dependent can be your spouse, a child, or a bedridden next of kin you look after. A deduction is lost if that dependent's own net and exempt income goes above Rs 110,000 (first dependent), Rs 80,000 (second), Rs 85,000 (third) or Rs 80,000 (fourth). A spouse cannot be claimed by both partners.

Other reliefs you can put on the EDF include medical insurance premiums (up to Rs 25,000 for yourself and Rs 25,000 for the first dependent, Rs 20,000 for each further dependent), interest on a secured housing loan (if total income is Rs 4 million or less), private school fees up to Rs 60,000 per dependent, Rs 500,000 for a dependent child in tertiary education, and investments in solar panels or rainwater harvesting. Add their annual total in the "Other reliefs" box.

CSG and NSF rates

CSG and NSF are social contributions, not income tax. They are worked out on your basic wage, not on allowances, and they do not reduce your PAYE.

The CSG rates come from the MRA CSG page and apply to private-sector employees and to public-sector employees under a PRB employer. The step at Rs 50,000 is a cliff, not a band: once basic pay goes over Rs 50,000, the 3% rate applies to the whole amount. So a basic wage of Rs 50,000 costs Rs 750 in employee CSG, while Rs 50,001 costs Rs 1,500.

The NSF ceiling is the most a contribution can be based on. From 1 July 2026 it is Rs 29,710 a month (the floor is Rs 4,580), so the most an employee pays is about Rs 297 a month and the most an employer pays is about Rs 743. The ceiling changes every July, which is why it is an editable field in the calculator.

How the Mauritius PAYE calculator works

1. Add up monthly emoluments: basic salary plus taxable allowances, overtime, commission and the monthly value of benefits.
2. Check the exemption: if regular monthly emoluments are Rs 38,462 or less, PAYE is nil.
3. Subtract one-thirteenth of your annual reliefs (dependents plus other EDF reliefs). This gives monthly chargeable income.
4. Apply the bands divided by 13: 0% to Rs 38,462, 10% to Rs 76,923, 20% to Rs 923,077 and 35% above. Round the tax down to the rupee.
5. Work out CSG and NSF on basic wage, using the Rs 50,000 CSG step and the Rs 29,710 NSF ceiling.
6. Net pay = emoluments − PAYE − employee CSG − employee NSF.

Why 13 and not 12? Every employee in Mauritius is entitled to an end-of-year bonus, usually paid in December and equal to one-twelfth of the year's earnings. The MRA treats that bonus as a 13th pay period. So both your reliefs and the bands are divided by 13, and in the bonus month two-thirteenths of each are used. Pick "December (with end-of-year bonus)" in the calculator to see that month.

The cumulative method. Strictly, payroll works cumulatively: each month the employer adds up all emoluments from July, applies the reliefs and bands for the number of periods so far, and subtracts tax already withheld. When pay is the same every month, that gives exactly the monthly figure shown here. If your pay changed during the year, a payslip can differ from this estimate because the cumulative method catches up the difference.

Worked example: Rs 100,000 a month with one dependent

Priya earns a basic salary of Rs 100,000 a month in the private sector, has no allowances, and claims her husband as one dependent (Rs 110,000) on her EDF.

Annual check: 13 × 100,000 = Rs 1,300,000 emoluments, less 110,000 = Rs 1,190,000 chargeable income. Tax = 0 + 50,000 (10% of 500,000) + 38,000 (20% of 190,000) = Rs 88,000. Divided by 13, that is Rs 6,769.23 a month, the same answer.

More examples to check your payslip

• Rs 35,000 basic, no dependents: below Rs 38,462, so no PAYE. CSG 1.5% = Rs 525, NSF = Rs 297.10, net pay Rs 34,177.90.
• Rs 60,000 basic, no dependents: 10% × (60,000 − 38,461.54) = Rs 2,153.85, so PAYE is Rs 2,153. CSG 3% = Rs 1,800, NSF Rs 297.10, net pay Rs 55,749.90. This is the calculator's default.
• Rs 1,200,000 a month, no dependents: 3,846.15 + 20% × 846,153.85 + 35% × 276,923.08 = Rs 270,000 PAYE. Over 13 pays that is Rs 3,510,000, which matches 50,000 + 2,200,000 + 35% × 3,600,000 on annual income of Rs 15.6 million.
• December with bonus, Rs 60,000 basic and a Rs 60,000 bonus: emoluments Rs 120,000, bands × 2/13, so tax = 10% × (120,000 − 76,923.08) = Rs 4,307, twice a normal month before rounding.

Common mistakes and edge cases

• Dividing by 12. Using 500,000 ÷ 12 = Rs 41,667 as the monthly tax-free amount understates PAYE. The MRA uses 13 periods because of the end-of-year bonus.
• Deducting CSG or NSF before PAYE. Neither reduces chargeable income. PAYE is worked out on gross emoluments less EDF reliefs only.
• Applying CSG as a band. Above Rs 50,000 basic, the 3% applies to the whole basic wage, not just the part above Rs 50,000.
• Charging CSG and NSF on allowances. Both are based on basic wage. PAYE, on the other hand, includes allowances and benefits.
• Not submitting an EDF. If you do not file an EDF for the new year, your employer uses the reliefs from your previous EDF, or none at all for a new employee, so too much tax can be withheld until you file.
• Two employers. Each employer applies the bands separately, so the 0% and 10% bands can be used twice. You may owe the difference on your annual return.
• Lump sums. Pension commutation, retiring allowances and severance have their own exemption, raised from Rs 3 million to Rs 3.5 million in the 2026/27 Budget. They are not handled by this monthly calculator.

Who this calculator is for, and who it is not for

It suits resident employees paid monthly in Mauritius, in the private sector or under a PRB employer, and employers who want a quick check before running payroll. It is less suitable for:

• Self-employed people, who pay through the Current Payment System and annual returns, not PAYE, and pay CSG at different rates.
• Company directors and board members, whose fees are taxed at a flat 15% or 20%.
• Weekly or fortnightly paid workers, whose bands are divided by 56 or 28 instead of 13.
• Household employees, who have different NSF floors and CSG rules.
• Public-sector employees under a non-PRB employer, where employee CSG may not yet apply.

Checking your payslip with a PAYE calculator for Mauritius

Enter your basic pay and taxable allowances for the month, pick the number of dependents you declared on your EDF, and add any other reliefs. Compare PAYE, CSG and NSF line by line. A difference of one rupee comes from rounding. Larger gaps usually mean an EDF relief your employer has not applied, a benefit in kind you left out, a pay change earlier in the year that the cumulative method is catching up, or payroll software still using the older bands. Your filed PAYE appears in your MRA e-services account, and you can submit or update your EDF online at any time.

Frequently asked questions

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