The Personal Income Tax Rate in Mauritius is reported by the Mauritius Revenue Authority (MRA). The MRA holds a crucial role in the economy of Mauritius and as such is the agency which is responsible in collecting taxes in Mauritius. Personal Income Tax is a tax collected from individuals and is imposed on different sources of income like labour, pensions, interest and dividends. The benchmark which is used refers to the Top Marginal Tax Rate for individuals.

All individuals resident in Mauritius are liable to pay income tax on their worldwide income. However, earned income of a resident derived outside Mauritius is taxed only if it is received in Mauritius.

Revenues from the Personal Income Tax Rate are an important source of income for the government of Mauritius. Taxable income is calculated by deducting expenses, losses, and debts incurred in the production of income from the gross income.

The Personal Income Tax Rate in Mauritius stands at 15% at the moment. The Personal Income Tax Rate in Mauritius averaged 19.38% from 2004 until 2015, reaching an all-time high of 30% in 2005 due to unprecedented dire economic conditions while a record low of 15% was noted in 2008.