Income Tax Act
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
Later amending instruments held: Finance (Miscellaneous Provisions) Act 2018 (Act No 11 of 2018), Finance (Miscellaneous Provisions) Act 2019 (Act No 13 of 2019), Covid-19 (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2021 (Act No 15 of 2021), Finance (Miscellaneous Provisions) Act 2022 (Act No 15 of 2022), Finance (Miscellaneous Provisions) Act 2023 (Act No 12 of 2023), Finance (Miscellaneous Provisions) Act 2024 (Act No. 11 of 2024), Finance Act 2025 (Act No. 18 of 2025), Anti-Money Laundering, Combatting the Financing of Terrorism and Countering Proliferation Financing (Miscellaneous Provisions) Act 2026 (Act No. 3 of 2026).
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Sections
- 1 Short title
- PART I: DEDUCTION FOR DEPENDENT
- 1 Deduction for dependents
- 2 Interpretation
- PART I: DEDUCTION FOR DEPENDENT
- 2 Where a dependent in respect of whom a
- PART XIID: FINANCIAL ASSISTANCE FOR PAYMENT OF SALARY COMPENSATION 2021
- 2 Where a dependent under Category B,
- 3 Application of Act
- PART XIIA: NEGATIVE INCOME TAX
- 3A Interest derived by individuals and
- PART I: Chargeable Income Rate of Income Tax
- 3A (a) Interest derived by individuals and
- 3B (a) Subject to the approval of the Minister, interest income
- 3B (a) Subject to the approval of the Minister,
- PART II: LIABILITY TO INCOME TAX
- 4 Imposition of tax
- 4A Unexplained wealth
- 4A Unexplained wealth
- PART II: LIABILITY TO INCOME TAX
- 5 Derivation of income
- 6
- 7 Exempt body of persons and exempt income
- PART III: PERSONAL TAXATION
- 8 Application of Part III
- 9 Income of a married woman
- 9 Payment of management fees pursuant to
- PART III: PERSONAL TAXATION
- 10 Income included in gross income
- 10 Payments to a non-resident entertainer or 10
- 10B The income derived by a company
- PART III: PERSONAL TAXATION
- 11 Emoluments received in arrears
- 11A (a) Income derived by a small enterprise which
- PART III: PERSONAL TAXATION
- 12 Income received in anticipation
- PART I: Rate of
- 12 Payment to consultants other than those
- PART III: PERSONAL TAXATION
- 13 Valuation of trading stock
- PART I: Rate of
- 13 Payment made to a provider of security
- PART III: PERSONAL TAXATION
- 14 Transfer of trading stock with other assets or for inadequate consideration
- PART I: Rate of
- 14 Payment made by insurance companies
- PART III: PERSONAL TAXATION
- 15 Deemed income arising from expenditure or loss discharged
- PART XIID: FINANCIAL ASSISTANCE FOR PAYMENT OF SALARY COMPENSATION 2021
- 15OD Financial assistance for payment of salary
- 15OE Financial assistance for payment of salary
- PART XIIE: PRIME A L’EMPLOI SCHEME
- 15OF Prime à l’Emploi Scheme
- PART XIIF: HOUSING LOAN RELIEF SCHEME
- 15OG Housing Loan Relief Scheme
- PART III: PERSONAL TAXATION
- 16 Apportionment of income on incorporation and disincorporation
- 16A Small enterprise qualified under an approved scheme
- 16A Small enterprise qualified under an approved scheme
- 16B Interpretation
- 16C Liability to solidarity levy
- PART III: PERSONAL TAXATION
- 17 Deduction in connection with employment
- 18 Expenditure incurred in production of income
- 19 Expenditure incurred on interest in the production of income
- 20 Losses
- 20 Any sum payable by Government or a public sector body
- 20 Any sum payable by Government or a
- PART III: PERSONAL TAXATION
- 21 Bad debts and irrecoverable sums
- 22 Contributions to superannuation fund
- 23 Pensions to former employees
- 23 The SIC Development Co. Ltd
- 23 The SIC Development Co. Ltd
- PART III: PERSONAL TAXATION
- 24 Annual allowance
- 24A Expenditure incurred on fast charger for electric car
- 24B Expenditure incurred on medical research and
- PART XIIA: NEGATIVE INCOME TAX
- 25A Invalid’s basic pension, contributory
- PART III: PERSONAL TAXATION
- 26 Unauthorised deductions
- 27 Entitlement to income exemption threshold
- 27A Interest relief
- 27B Relief for medical or health insurance premium
- 27C Solar Energy Investment Allowance
- 27D Deduction for household employees
- 27F Fast charger for electric car investment allowance
- 27G Tax credit for employees
- 27H Contribution to COVID-19 Solidarity Fund
- 27J Contribution to National COVID-19 Vaccination
- 27K Relief for adoption of animals
- 27DA Donation to charitable institutions
- 27DA Donation to charitable institutions
- 27DB Contribution to approved personal pension schemes
- 27DC Deduction for carer
- 27DC Deduction for carer
- 28 Angel investor allowance
- PART XIID: FINANCIAL ASSISTANCE FOR PAYMENT OF SALARY COMPENSATION 2021
- 30A (1) Subject to paragraph (2), the
- PART XIIA: NEGATIVE INCOME TAX
- 34 (a) Subject to sub-item (b), the income
- 35 Income derived from the manufacture of
- 36 Income derived from the exploitation
- PART IV: CORPORATE TAXATION
- 43 Application of Part IV
- 44 Companies
- 44 (a) Subject to sub-item (b),
- 44B Companies engaged in export of goods
- 44D Manufacturing companies engaged in medical,
- 44E Higher Education Institutions set-up in Mauritius
- PART IV: CORPORATE TAXATION
- 45 Unit trust schemes
- 45 (a) S ubject to sub-item (b),
- PART IV: CORPORATE TAXATION
- 45A Collective investment schemes – year of assessment 2005-2006 and
- 46 Trusts
- 46 (a) S ubject to sub-item (b),
- PART IV: CORPORATE TAXATION
- 47 Sociétés
- 47 (a) Subject to sub-item (b),
- PART IV: CORPORATE TAXATION
- 48 Protected cell company
- 48 (a) Subject to sub-item (b),
- PART IV: CORPORATE TAXATION
- 49 Companies in the freeport zone
- 49 Income derived by a company
- PART IV: CORPORATE TAXATION
- 49A Foundations
- 49B Small company qualified under an approved scheme
- 49C Real Estate Investment Trust (REIT)
- 49D Charitable institution
- PART IV: CORPORATE TAXATION
- 50 Insurance, shipping, aircraft and other business
- 50 The first 50,000 rupees of the
- PART IV: CORPORATE TAXATION
- 50A Application of Sub-Part AA
- 50B Advance Payment System
- 50C Ascertainment of chargeable income
- 50D Calculation of tax
- 50E Return and payment of tax at end of income year
- 50F Penalty for late payment of tax under APS
- 50G Interpretation
- 50H Liability to special levy
- 50I Interpretation
- 50J Liability to solidarity levy
- 50K Interpretation
- 50L CSR Fund
- 50L CSR Fund
- PART IV: CORPORATE TAXATION
- 50M One-off charge on banks
- 50N Interpretation
- 50N Interpretation
- 50O Liability to CCR Levy
- 50O Liability to CCR Levy
- PART IV: CORPORATE TAXATION
- 51 Income included in gross income
- 52 Income received in anticipation
- 53 Valuation of trading stock
- 54 Transfer of trading stock with other assets or for inadequate
- 55 Deemed income arising from expenditure or loss discharged
- 56 Apportionment of income on incorporation and disincorporation
- PART XIID: FINANCIAL ASSISTANCE FOR PAYMENT OF SALARY COMPENSATION 2021
- 56 The income derived by a Company
- PART IV: CORPORATE TAXATION
- 57 Expenditure incurred in production of income
- PART I: Rate of
- 57 Income derived by a person using
- PART IV: CORPORATE TAXATION
- 58 Expenditure incurred on interest in production of income
- PART I: Rate of
- 58 Income derived by a person engaged in
- PART IV: CORPORATE TAXATION
- 59 Losses
- PART I: Rate of
- 59 (a) Subject to sub-item (b), income
- PART IV: CORPORATE TAXATION
- 59A Transfer of loss on takeover or merger
- 59B Offset and carry forward of investment tax credit
- 59B Offset and carry forward of investment tax credit
- PART IV: CORPORATE TAXATION
- 60 Bad debts and irrecoverable sums
- PART I: Rate of
- 60 Social contribution income allowance
- PART IV: CORPORATE TAXATION
- 61 Contributions to superannuation fund
- 61 (a) Subject to sub-item (b), 80 per cent of income
- 61 (a) Subject to sub-item (b), 80 per cent of
- PART IV: CORPORATE TAXATION
- 62 Pensions to former employees
- 62 (a) Subject to sub-item (b), 80 per cent of income
- 62 (a) Subject to sub-item (b), 80 per cent
- PART IV: CORPORATE TAXATION
- 63 Annual allowance
- 64 Expenditure incurred on deep ocean water air
- 65 Expenditure incurred on water desalination plant
- 65B Expenditure incurred on specialised software and
- 65C Expenditure incurred to support artists
- 65C Expenditure incurred to support artists
- 66 Donation to charitable institutions
- 66A Donation to NGO
- 66A Donation to NGO
- 67H Expenditure incurred by hotels on cleaning,
- 67J Expenditure incurred for arbitration, conciliation
- 67K Expenditure incurred on patents and franchises
- 67L Expenditure incurred by manufacturing companies
- 67M Tax credit to medical, biotechnology or
- 67N Expenditure on international accreditation
- 67P Market research and product development for
- 67Q Joint tertiary education with African universities
- 67R Participation in approved films
- 67S Tax credit on corporate nurseries
- 67S Tax credit on corporate nurseries
- PART IV: CORPORATE TAXATION
- 68 Unauthorised deductions
- PART V: INTERNATIONAL ASPECTS OF INCOME TAX
- 73 Definition of residence
- 73A Residence in case of company holding a Category 2 Global Business
- 73B Premium visa
- PART V: INTERNATIONAL ASPECTS OF INCOME TAX
- 74 Income derived from Mauritius
- 74A Income derived outside Mauritius
- PART V: INTERNATIONAL ASPECTS OF INCOME TAX
- 75 Application of arm’s length test
- 76 Arrangements for relief from double taxation and for the exchange of
- 76 International arrangements
- PART V: INTERNATIONAL ASPECTS OF INCOME TAX
- 76A Arrangements for assistance in the recovery of foreign tax
- 77 Credits in respect of foreign tax
- PART VI: AGENTS, ABSENTEES, NON-RESIDENTS AND DECEASED PERSONS
- 78 Liability of principal not affected
- 79 Provisions applying to agents
- 80 Income tax paid on behalf of another person
- 81 Agents of incapacitated persons, companies and bodies of persons
- 81A Tax liability of appointed person
- 82 Agents of absentees and non-residents
- 83 Deceased persons
- PART VII: ANTI-AVOIDANCE PROVISIONS
- 84 Interest on debentures issued by reference to shares
- 85 Excess of remuneration or share of profits
- 86 Excessive remuneration to shareholder or director
- 86A Benefit to shareholder
- 87 Excessive management expenses
- 88 Leases for other than an adequate rent
- 89 Rights over income retained
- 90 Transactions designed to avoid liability to income tax
- 90A Controlled foreign company rule
- PART VIII: RETURNS, COLLECTION AND PAYMENT OF TAX
- 91 Due date for payment of income tax
- 92 Application of Sub-part A
- 93 Employer to withhold tax from emoluments
- 94 Registration of employers
- 95 Employee declaration
- 96
- 97 Direction not to withhold tax
- 98
- 99 Obligation of employer to withhold tax
- 99A Registration of employees
- 100 Payment of tax by employer
- 101 Penalty for late payment of tax by employer
- 101A Penalty for failure to join electronic system
- 102 Priority over tax withheld
- 103
- 104 Non-disclosure of information by employer
- 105 Application of Sub-part B
- 106 CPS Statement and payment of tax
- 107 Calculation of chargeable income
- 108 Calculation of tax
- 109 Penalty for late submission of Statement of Income
- 110 Penalty for late payment of tax under CPS
- 111 Return and payment of tax at end of income year
- 111A Interpretation
- 111B Application of Sub-part BA
- 111C Payer to deduct tax
- 111D Remittance of tax deducted
- 111E Payer liable to pay tax
- 111F Penalty and interest for late payment of tax
- 111G
- 111H Direction not to deduct tax
- 111I Obligation of payer to deduct tax
- 111J Priority over tax deducted
- 111K Statement to payee and to Director-General
- 111N Application of property tax
- 111U Interpretation
- 111V Election to pay presumptive tax
- 111Y Interpretation
- PART VIII: RETURNS, COLLECTION AND PAYMENT OF TAX
- 112 Return and payment of tax by individuals
- 112A
- PART VIII: RETURNS, COLLECTION AND PAYMENT OF TAX
- 113 Power to require returns
- 114 Time limit to require returns
- 115 Return by persons leaving Mauritius
- 116 Return of income by companies
- 116A Doubt on interpretation or treatment
- 116A Doubt on interpretation or treatment
- PART VIII: RETURNS, COLLECTION AND PAYMENT OF TAX
- 116B Amended return
- 116B Amended return
- PART VIII: RETURNS, COLLECTION AND PAYMENT OF TAX
- 116C Declaration by company not in operation
- 116C Declaration by company not in operation
- 116D Return of dividends by companies
- PART VIII: RETURNS, COLLECTION AND PAYMENT OF TAX
- 117 Return of income in special circumstances
- 117A Basis of assessment on commencement of business
- 118 Approved return date
- 118A Return of income in respect of approved return date
- 119 Return in respect of a trust or a resident société
- 119A Statement by société to associate and Director-General
- 120 Return in respect of the estate of a deceased person
- 121 Penalty for late submission of return of income
- 122 Penalty for late payment of tax
- 122A Publication of names of companies not submitting returns
- 122B Automatic tax claim in case of non-submission of return
- 122C Penalty for failure to submit return of income electronically
- 122D Interest on unpaid tax
- 122E Application to compute net income on cash basis
- 122DA Penalty for loss over claimed
- PART IX: GENERAL POWERS OF DIRECTOR-GENERAL
- 123 Power to require information
- 123A Act or thing in respect of a period before 3 years of assessment
- 123B Statement by company having annual turnover exceeding 100 million rupees
- 123C Submission of statement of assets and liabilities by individuals
- 123D Statements of financial transactions or statements
- 123F Statement of donation received
- PART IX: GENERAL POWERS OF DIRECTOR-GENERAL
- 124 Obligation to furnish information
- 125 Production of books and records
- 126 Power of inspection
- 126A Power to access computers and other electronic devices
- 127 Time limit to require information and production of books and records
- 128 Power to waive penalty or interest
- 128A Use of computer system
- PART X: ASSESSMENTS, OBJECTIONS AND REVIEW OF ASSESSMENTS
- 129
- 129A Assessments on employers and payers
- 130 Time limit to make assessments
- 131 Special assessments
- 131A Objection to assessments
- 131B Determination of objections
- 131C Objection to determination of loss
- 131AA Objection to claims
- 132 Time limit to amend assessments
- 134 Representations to Assessment Review Committee
- 135 Conclusiveness of assessment
- PART XI: RECOVERY OF TAX
- 136 Application of Part XI
- 137 Recovery of tax in arrears from emoluments
- 138 Recovery of tax by attachment
- 139 Recovery of tax by distress and sale
- 140 Contrainte
- 140A Proceedings for temporary closing down of business
- 141 Privilege
- 142 Uninscribed privilege
- 143 Security
- 144 No limitation of action for recovery of tax
- PART XIA: COLLECTION AND RECOVERY OF SOCIAL CHARGES
- 144A Collection and recovery of social charges by Direction-General
- 144A Collection and recovery of social charges by Director-General
- PART XII: OFFENCES
- 145 Offences relating to PAYE
- 146 Offences relating to CPS
- 146A Offences relating to deduction of tax at source
- 147 Offences relating to returns, books and records
- 148 Other offences
- 149 Compounding of offences
- 150 Tax payable notwithstanding prosecution
- PART XIIA: NEGATIVE INCOME TAX
- 150A Negative Income Tax allowance
- PART XIII: MISCELLANEOUS
- 151 Ascertainment of income tax in certain cases
- 151A Islamic financing arrangement
- 152 Refund of excess income tax
- 152A Erroneous refund
- 153 Keeping of books and records
- 154 Secrecy
- 155 Service of documents
- 156 Validity of notice of assessment or determination
- PART XIIA: NEGATIVE INCOME TAX
- 157 Waiver of tax
- PART XIII: MISCELLANEOUS
- 158 Remission of tax
- 159 Rulings
- 159A Statement of Practice
- 160 Jurisdiction of Magistrate
- 161 Regulations
- 161A Transitional provisions
- SECOND SCHEDULE
- 1
- 2
- 3 Any housing allowance not exceeding 100 rupees per month payable by
- 4
- 5
- 6
- 7 Any payment of foreign service allowance reimbursement or the cost or
- 8 Any advantage in money or in money’s worth received as lump sum by
- 9 Any benefit to an employee for a payment by his employer to provide a
- 10 Any benefit to an employee for a payment by his employer to a
- 11
- 12 Any foreign service allowance payable under a contract of employment
- 13 Any retirement pension not exceeding the income exemption threshold
- 14 Any car allowance payable in lieu of duty exemption on a car, to a
- 15
- 16 Emoluments derived by a seafarer from his employment on a vessel
- 17 (1) Subject to paragraph (2), emoluments derived by an employee
- 7A Gains or profits derived from the sale of gold, silver or platinum, held
- 7B Gains or profits derived from the sale of units, securities, gold, silver or
- 7C Gains or profits derived from the sale of the items stored in a vault
- 10A Income derived by a firm authorised under regulation 10 (3) (f) of the
- 11A (a) Income derived by a small enterprise which does not benefit from
- 16A
- 18 Gains derived by a planter, miller or service provider from the sale of
- 19 Gains derived by any person from the sale of land previously acquired
- 20
- 25
- 26
- 27 Income derived from within or outside Mauritius by a member of the
- 28 Income derived by a person licensed under the Captive Insurance Act
- 29 (1) Subject to paragraph (2), the income of a corporation issued with
- 30
- 31
- 32 Income derived from fishing activities by an industrial fishing company
- 33 Income received by an athlete, as defined under the Sports Act 2016,
- SIXTH SCHEDULE
- 1 Interest payable by any person, other than by a bank or
- 2
- 3 Rent 5
- 4 Payment to contractors and subcontractors 0.75
- 5 Payment to providers of services as specified in the Fifth
- 6 Payment made by Ministry, Government department, local
- 7 Payment made to the owner of an immovable property or
- 8 Payment made to a non-resident for any services rendered
- 9
- 10 Payments to a non-resident entertainer or sportsperson
- SEVENTH SCHEDULE
- 1 In the case of apartment, flat or tenement, its floor
- 2 In the case of any other residential property, the surface area of land 10 per square metre