Emoluments (Individual)

What are emoluments?

Employment

Who is considered to be an employer?

Exempt Income

Income which are exempted from income tax are as follows :

Foreign Income

Foreign income means income derived from outside Mauritius. It shall include emoluments, directors’ fees, annuity, and pension in respect of past services, business income, rental income, investment income and interest income. The foreign income is taxable in the hand of the resident.

Fringe Benefits (Individual)

What are fringe benefits?

Income Support: Special Allowance

The National minimum wage payable to a full time employee for the calendar year ending 31 December 2023 is as follows:

Income Support: Negative Income Tax (NIT)

What is NIT?

Obligation to file a return

Income Tax Returns for individuals

Penalties and interest

Penalty for late submission of annual return of income

Reliefs, Deductions and Allowances

1. Only an individual who is resident in Mauritius during the income year ending 30 June 2024 is entitled to claim a deduction, additional deduction for dependent child pursuing undergraduate or postgraduate course or relief for interest paid on housing loan.