Income Tax for the Self-Employed in Mauritius: What You Actually Owe
How self-employed Mauritians are taxed — rates, deductible expenses, reliefs, and how to file.
As a self-employed person in Mauritius, you pay personal income tax on your business profits — that is, revenue minus deductible expenses. The current headline rate is 15%, with progressive bands and a personal exemption threshold that reduces or eliminates tax below certain profit levels. Here's how it actually works and what you can legally deduct.
Working out your taxable profit
Taxable profit = revenue − allowable expenses. Allowable expenses include:
- Cost of goods sold.
- Rent for business premises (or a fair share of home rent for home-office use).
- Utilities and internet.
- Vehicle expenses (business portion).
- Marketing, website, subscriptions.
- Professional fees (accountant, legal).
- Depreciation on equipment.
- Bank charges.
Personal exemption and bands
Every taxpayer gets a personal exemption threshold (roughly Rs 390,000, indexed periodically). Profits above the threshold are taxed in progressive bands starting at lower rates and reaching the 15% headline. Check the current year's Finance Act for exact bands.
Filing and paying
- Register through MRA Tax Connect (SME Corner).
- File your annual return within 6 months of your accounting year-end.
- Pay via card or bank transfer through Tax Connect.
- Keep receipts and invoices for 5 years.
Common mistakes
- Not separating personal and business bank accounts.
- Missing the 6-month deadline.
- Under-claiming legitimate expenses out of caution.
- Ignoring the annual Statement of Emoluments if you also employ anyone.
Frequently asked questions
Do freelancers in Mauritius pay tax?
Yes — freelancers are self-employed and pay personal income tax on profits.
Can I deduct my phone bill?
The business share, yes. If your phone is split 60/40 business/personal, deduct 60%.
Do I pay tax on my sole-trader salary?
You don't pay yourself a salary as a sole trader — profits are your income and are taxed as such.
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Frequently asked questions
Do freelancers in Mauritius pay tax?
Yes — freelancers are self-employed and pay personal income tax on profits.
Can I deduct my phone bill?
The business share, yes. If your phone is split 60/40 business/personal, deduct 60%.
Do I pay tax on my sole-trader salary?
You don't pay yourself a salary as a sole trader — profits are your income and are taxed as such.
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