Personal Income Tax Brackets (2026/2027)
• First MUR 500,000: 0% (Tax-free)
• MUR 500,001 - MUR 1,000,000:
10%
• MUR 1,000,001 - MUR 12,000,000:
20%
• Above MUR 12,000,000: 35% (replaces the previous Fair Share
Contribution) ®
- 0% on the first MUR 500,000 of chargeable income.
- 10% on the next MUR 500,000.
- 20% on income exceeding MUR 1,200,000.
- A Fair Share Contribution of 15% applies to income exceeding MUR 12 million
This structure is designed to simplify the tax system and ensure that high earners contribute fairly to the government.
Income support
Effective from September 2025, an income support of Rs10,000 will be introduced to eligible personsabove 60 years old but not having attained pension age.
Review of Personal Reliefs
Effective 1 July 2025, the following reliefs will be repealed:
- deduction for household employees;
- relief for adoption of animals; and
- angel investor allowance.
Fair-Share Contribution on high-income earners
Effective for the income year commencing on 1 July 2025 and for the two subsequent income years, an individual whose net income exceeds Rs12m,inclusive of dividend income from domestic companies and share of dividends in resident sociétés/ successions,will be required to pay a Fair-Share Contribution at the rate of 15% on theamount in excess of Rs12m.
The following will be excluded for the purpose of determining the leviable income:
- Dividends and distributions received from a global business entity; and
- Any lump sum by way of commutation of pension or by way of death gratuity or as consolidated compensation for death or injury and paid:
- By virtue of any enactment;
- From a superannuation fund; and
- Under a personal pension scheme approved by the Director-General.