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PAYE calculator: income tax to deduct this month

PAYE is the income tax you deduct from an employee and pay to MRA every month. Mauritius uses a cumulative system: each month you look at everything the employee earned since 1 July, work out the tax on that, and subtract what you already deducted. This calculator does that sum for you.

Chargeable income is total pay so far minus the reliefs on the Employee Declaration Form. If the employee gave no form, use gross pay.
The total of every PAYE line on this employee's payslips since 1 July. Type 0 for July.

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How we worked it out

  1. Mauritius uses cumulative PAYE (Income Tax Act s.96(1)). Each month, work out the tax on everything the employee earned since 1 July using the yearly bands, then subtract the PAYE already deducted. What is left is this month's deduction.
  2. The bands for income year 2026-2027 are: first Rs 500,000 at 0%, next Rs 500,000 at 10%, next Rs 11,000,000 at 20%, and anything above Rs 12,000,000 at 35%.
  3. A month with a bonus gives a bigger deduction, because the bonus pushes more income into a higher band. That is normal.
  4. If the employee did not give you an Employee Declaration Form, the Act says withhold a flat 15% of the emoluments instead (s.96(2)). This calculator assumes the form was given.

The law behind this

Before you rely on this

  • This is the employee's income tax only. CSG, NSF and the training levy are on the CSG calculator.
  • Directors' fees and lump sums have their own rules. Ask your accountant.