Mauritius Tax Agency Issues Guidance for Employers on Individual Income, PAYE Taxes for 2025-2026

The Mauritius Revenue Authority Oct. 6 issued a circular providing employers guidance on individual income and pay-as-you-earn (PAYE) taxes for the July 1, 2025, to June 30, 2026, income year. The circular includes the: 1) elimination of the household employee wage deduction and angel investor allowance; 2) monthly taxable car benefit values, effective Oct. 1; 3) individual income tax brackets of zero percent for up 500,000 Mauritian rupees (US$11,028) in income, 10 percent for the next 500,000 rupees, and 20 percent for the remainder; 4) monthly chargeable income brackets for PAYE purposes for the income year; 5) a 15 percent ...