🇲🇺 Mauritius • MRA PAYE • CSG, NSF & PRGF Compliance

Mauritius Salary PAYE Tax & Net Pay Calculator

Simulate your monthly net pay in Mauritius: compute progressive MRA PAYE brackets (0% to 20%), CSG employee deductions (1.5% / 3.0%), NSF 1%, and employer PRGF liabilities in Mauritian Rupee (MUR).

⚡ Standard Mauritius Remuneration Profiles

Earnings & Exemptions

Monthly Remuneration
MUR

Base salary before statutory deductions.

MUR
Net Monthly Take-Home Pay
59,650 MUR
≈ $1,325 USD • €1,240 EUR
Total Employer Cost (Super-Brut)
73,450 MUR
Effective Statutory Retention
8.2% of gross

Monthly Itemized Deductions

MRA PAYE Income Tax: 2,750 MUR
Employee CSG (3.0%): 1,950 MUR
Employee NSF (1.0%): 650 MUR
Employer CSG & NSF: 5,525 MUR
Employer PRGF (4.5%): 2,925 MUR

Mauritius Revenue Authority (MRA) PAYE & Social Security Framework

1. Progressive Brackets

Following the personal income tax overhaul under the Finance Act, chargeable income is taxed across 10 progressive brackets starting at 0% for the first Rs 390,000 p.a., scaling in 2% steps to a 20% cap.

2. CSG Dual Threshold

The Contribution Sociale Generalisee applies a progressive tiered rate based on whether monthly basic salary exceeds Rs 50,000 (1.5% employee / 3% employer for ≤ 50k vs 3% employee / 6% employer for > 50k).

3. PRGF Portability

Under the Workers' Rights Act 2019, the Portable Retirement Gratuity Fund (PRGF) ensures employees accumulate severance entitlement across job changes without losing accumulated seniority credits.

⚖️ Statutory Comparative Breakdown & Legal Framework

Statutory Component Regulatory Framework Standard Basis / Rate Computed Amount
MRA PAYE Progressive Income Tax MRA Progressive Tax Scale (0% - 20%) Progressive 2% marginal increments MUR 0.00
Employee CSG Contribution Social Contribution Act 2021 1.5% below Rs 50k, 3.0% above Rs 50k MUR 0.00
Employee NSF Deduction (1%) National Savings Fund 1.0% statutory deduction MUR 0.00
Net Monthly Take-Home Pay MUR 0.00
MS

Engr. Muhammad Shahzad

Verified Payroll & Systems Engineer

Principal systems engineer and payroll tax architect. Designer of statutory calculation engines for Mauritius Revenue Authority (MRA) progressive PAYE brackets, Contribution Sociale Generalisee (CSG), and Workers' Rights Act 2019 compliance.