• Tax changes applicable from 1 July 2022

  1. Tax Rates

  Annual Net Income	Rate
  Rs0 -  Rs53 846	10%
  From Rs53 846 to Rs75 000	12.5%
  Above Rs75 000	15%

  
  

  2. Income Exemption Threshold (IET)

  There is no change with respect to IET for the income year 2022-2023. The IET amount remains as follows:

  Category	2022/2023 (Rs)
  A. Individual - No dependent	325 000
  B. Individual with 1 dependent	435 000
  C. Individual with 2 dependent	515 000
  D. Individual with 3 dependent	600 000
  E. Individual with 4 dependent	680 000

  3. Relief for Medical Insurance premium or contribution

  Category	2022/2023 (Rs)
  A. Individual - No dependent	25 000
  B. Individual with 1 dependent	25 000
  C. Individual with 2 dependent	20 000
  D. Individual with 3 dependent	20 000
  E. Individual with 4 dependent	20 000

  4. Additional exemption in respect of dependent child pursuing an undergraduate course

  The additional exemption in respect of dependent child pursuing a non-sponsored full-time undergraduate course at a recognized institution in or outside Mauritius has been increased to Rs500 000.

  5. Deduction for donation to charitable institutions

  The maximum amount of deduction with respect to donations to a charitable institution including a Religious Body has been increased to Rs50 000.

  6. Deduction for contribution made to approved personal pension schemes

  The maximum amount of deduction with respect contributions to an individual pension scheme approved by the Financial Services Commission for the provision of a pension has been increased to Rs50 000.

  7. Employee Declaration Form (EDF)

  EDF is no longer a manual form.

  All employees are required to submit their EDFs electronically using the facility available on MRA website (www.mra.mu). The procedure for the electronic submission of the EDF is also available on MRA website.

  Employers are required to use their Employer Registration Numbers (ERN) and password to access the facility available on the MRA website and download an excel file showing the reliefs and deductions claimed by their employees in their e-EDFs.
  
  

Please view our knowledgebase article on how to Uninstall and Reinstall your Mauritius MSI: Knowledgebase article.