he below proposals were made in the 2025/2026 budget to reform the Personal Income Tax Regime:
Reduction in the tax bands from eleven to three.
Proposed Tax Tables:
|
From (Rs) |
To (Rs) |
Tax rate |
|---|---|---|
|
0.00 |
500 000.00 |
0% |
|
500 000.01 |
1 000 000.00 |
10% |
|
1000 000.01 |
and more |
20% |
Fair-Share Contribution,
A high-income earner, earning annual net income exceeding Rs 12 million, inclusive of dividend income, will be required to pay a Fair Share Contribution at the rate of 15 percent of his chargeable income, and the contribution will be collected under the PAYE system on income received by an individual as from 1 July 2025 and it will be applicable for 3 consecutive income years, i.e., up to 30 June 2028.
Take note: These are only proposed changes, awaiting promulgation.
Q. How do I apply the changes on my payroll?
Mauritius use Methods of Calculation for Statutory calculations including PAYE.
For assistance updating the the tax tables or calculations, reach out to your accredited Sage Business Partner or book a consultant.