What is NIT?

The Negative Income Tax (NIT) is a system where, instead of paying taxes, employees deriving basic salary not exceeding Rs 9,900 per month, receive financial support from Government.

The NIT system, introduced by the Government in its budget 2017/18, is effective as from 1st July 2017.

Who is eligible?

Eligibility for Negative Income Tax

• A Mauritian Citizen.
• An employee whose basic salary is less than or equal to Rs 9,900 per month, provided that his total earnings (excluding travelling) in that month does not exceed Rs 20,000.
• The net income of the individual or his spouse, excluding dividend and interest in the current year, does not exceed Rs 390,000.
• An employee who works for a minimum of 24 hours in a week, over at least 3 days.
• An employee whose employer has paid the CSG and the NSF on his behalf in respect of the month for which NIT is being claimed.

Employees who are not eligible for NIT Allowance

• A non-Mauritian Citizen
• A self-employed
• An employee deriving a basic salary above Rs 9,900 or whose total earnings in that month (excluding travelling) exceeds Rs 20,000.
• The net income of the individual or his spouse, excluding dividend and interest in the current year, exceeds Rs 390,000.
• An employee working for LESS than 24 hours or 3 days per week.
• An employee whose employer has not paid the CSG and the NSF on his behalf in respect of the month for which NIT is being claimed.

Individual deriving the following earnings in a month	Allowance
Less or equal to Rs 5000	Rs 1000
Between Rs 5001 and Rs 7000	Rs 800
Between Rs 7001 and Rs 9000	Rs 500
Between Rs 9001 and Rs 9750	Rs 250
Between Rs 9751 and Rs 9900	Rs 100