Gross to Net Salary Calculator - Mauritius

Step 1: Select the Salary Type

Start by choosing whether you want to calculate using Gross Salary or CTC (Cost to Company), depending on how your payroll structure is set.

Step 2: Choose the Payment Frequency

Pick a payment frequency that suits your payroll schedule: Monthly or Annual.

Step 3: Enter the Salary Amount

Input the rate or amount for the chosen frequency (monthly or annual) based on the salary offered for the role.

Step 4: Select No. of dependents for tax exemption

Enter the number of dependents to qualify for tax exemption benefits in Mauritius.

Step 5: Enter Your Details

Provide basic details like your Name, Phone Number, and Email Address so you can receive your personalized salary/net pay report.

Step 6: Click “Calculate”

Hit the “Calculate” button to instantly generate a detailed salary breakdown, including:

• Monthly CTC
• CSG Basic (Sociale Generalisee)
• CSG Standard
• National Savings Fund (NSF)
• NSF Levy
• Monthly Gross Salary
• Emp CSG Basic
• Emp CSG Standard
• Emp NSF Levy
• Income Tax
• Net Income

Note: You can calculate your monthly or annual net pay in real time by selecting an option or adjusting the value. The calculator will instantly display the updated amount.

Salary or Net Pay Calculator can help employees planning to work or already working in Mauritius to determine how much of their gross salary remains after deducting taxes, social security contributions and any other necessary contributions from it.

Simply, this calculator assists in calculating your net pay – that amount remaining after all deductions from your gross salary or CTC (Cost to Company).

Example: If your gross salary of MURs. 50,000 is deducted for income tax and National Savings Fund contributions (NSF and CSG Standard, respectively), this calculator will show you what portion will remain with you after the deduction of items like these:

• Income tax
• National Savings Fund (NSF)
• Social Security contributions (CSG Basic and CSG Standard)

Average salaries in Mauritius can differ noticeably based on industry, experience and job role; on average a person in Mauritius earns approximately MUR 556,000 annually or around MUR 46333 each month on average.

However, salaries can range significantly depending on factors like job type, seniority and benefits – from an annual minimum salary of MUR 138,800 up to MUR 2,485,800 per annum depending on circumstances such as seniority of employment and benefits provided to workers.

These figures include benefits like housing and transport allowances; it should be noted, however, that individuals may earn either more or less than average depending on their role, experience level and location within Mauritius.

Top Industries and Average Salaries in Mauritius

Mauritius is home to several strong industries, and each offers distinct salary ranges. The main sectors contributing to the island’s economy include Tourism, Manufacturing, IT and Tech, Finance and Banking, and Agriculture. Here’s an overview of these industries and their average salaries:

 Salaries in Mauritius can vary greatly depending on the industry, job role, and experience level. While finance professionals may earn significantly more compared to those in tourism or agriculture, the country offers a wide array of opportunities across multiple sectors.

Mauritius’ government sets the minimum wage in order to guarantee fair compensation for workers across various sectors and industries. Minimum wages vary based on work types and industries – here is an easy breakdown:

General Minimum Wage:

The General Minimum Wage in Mauritius is currently set at MUR 10,200 per month According to MRA (Mauritius Revenue Authority) for most employees employed full-time in general roles, effective 2023 to till now. This figure applies only if employees in these sectors work full-time hours with similar duties and roles.

Sector-Specific Minimum Wages:

For certain industries, such as construction, manufacturing and agriculture, minimum wages may differ based on the nature of work involved in each. Workers in those professions might receive slightly reduced minimum salaries tailored to accommodate the nature of the job.

Hourly Wage:

The minimum hourly wage is about MUR 52 per hour for part-time workers or those working in hourly roles.

Mauritius employs a progressive income tax system with tax rates dependent on individual earnings. The Mauritius Revenue Authority (MRA) oversees personal income tax laws and structures that have undergone updates as recently as 2023; rates and rules will remain largely consistent by 2025.

1. Personal Income Tax Rates

Tax-free Income: The first MUR 390,000 of an individual’s income is exempt from tax (0% tax rate).

Tax Progression: As income increases, the tax rate applies to the portion of income within each specified range. For example, income between MUR 390,001 to MUR 430,000 is taxed at 2%, and income between MUR 2,390,001 and above is taxed at the highest rate of 20%.

2. Who is Taxed in Mauritius?

Residents: Individuals considered tax residents in Mauritius must pay income tax on any earnings that occur both inside and outside Mauritius, as all such income must be subject to taxes.

Non-Residents: Non-residents are subject to income taxes on income earned within Mauritius, including salaries earned while performing work there, rental income or dividends from local companies.

Tax Residency Criteria:

An individual is considered a tax resident if they spend over 183 days in Mauritius during one tax year (1st July to 30th June).

3. Deductions and Allowances

Mauritius offers individuals various tax deductions and exemptions that may help lower taxable income:

• Personal Allowances: Certain allowances may apply for individuals, such as for dependent children, that can help to reduce taxable income.
• Pension contributions: Pension contributions to approved funds can also be deducted as deductions from taxable income.
• Housing Allowance: In some cases, housing allowances provided by employers may be exempt from taxes.
• Education and Medical Expense: A range of deductions can be claimed against education and medical costs for both the taxpayers themselves as well as dependents living with them.

4. Social Security Contributions

Mauritius residents working abroad must also make mandatory social security contributions, which include

•         CSG (Caisse de Securite Sociale) contributions that provide pension and medical benefits.
• ·       National Savings Fund (NSF): Contributions made to the NSF are mandatory pension schemes for employees in Mauritius and are considered part of employee pay packages.

Understanding your take-home salary after taxes is crucial to budgeting effectively. Here’s a simple example to guide you:

Let’s say your annual gross salary is MUR 550,000 for 2024. Follow these steps:

1. Calculate Taxable Income

In Mauritius, you subtract personal exemptions from your gross income to determine taxable income:

Annual Salary: MUR 550,000

Personal Exemption: MUR 325,000

Taxable Income = MUR 550,000 – MUR 325,000 = MUR 225,000

2. Apply Income Tax Rates

The first MUR 225,000 of your taxable income falls into the 0% tax bracket.

Income Tax Due = 0% of MUR 225,000 = MUR 0

3. Deduct Social Security Contributions

In 2024, employees contribute to:

Contribution Sociale Généralisée (CSG Basic): 1.5% of gross income

NSF Levy: 1% of gross income

CSG Contribution = MUR 550,000 x 1.5% = MUR 8,250

NSF Levy = MUR 550,000 x 1% = MUR 5,500

Total Social Security Contributions = MUR 8,250 + MUR 5,500 = MUR 13,750

4. Calculate Net Salary

Now subtract your deductions from the gross salary:

Net salary = Gross Salary – Social Security Contributions

Net Salary = MUR 550,000 – MUR 13,750 = MUR 536,250