Negative Income Tax (NIT)

  1. Leaflet
  2. Frequently Asked Questions (FAQs)
  3. Communiqué
  4. Eligibility
  5. What is NIT?
  6. Am I eligible for NIT?
  7. How do I apply for NIT?
  8. What is the allowance payable?
  9. What are the due dates for payment?
  10. What amounts are included in the earnings of an individual?
  11. Support Services

Click here to apply for NIT

 

What is NIT?

 

Negative Income Tax (NIT) is a system where, instead of paying taxes, individuals earning below a certain amount,receive financial support from government. The Negative Income Tax system, introduced by the Government in its budget 2017/18, is effective as from 1st July 2017.

 

Am I eligible for NIT?

 

Eligibility for Negative Income Tax

 

  • The applicant should be a Mauritian Citizen;
  • The applicant’s basic salary should be less than or equal to Rs 9,900 per month, provided that his total earnings (excluding travelling) in that month, does not exceed Rs 20,000;
  • In case of a couple, the net income of the applicant’s spouse should not exceed Rs 390,000 in the year;
  • The applicant should work for a minimum of 24 hours in a week, over at least 3 days; and
  • The applicant’s employer has paid contributions on his behalf to National Pension Fund (NPF) and the National Saving Fund (NSF) in respect of the month for which NIT is being claimed.

 

Employees who are not eligible for NIT Allowance

 

  • A non-Mauritian Citizen
  • A self-employed
  • An employee deriving a basic salary above Rs 9,900 or whose total earnings in that month (excluding travelling) exceeds Rs 20,000.
  • In case of a couple, the net income of the spouse exceeds Rs 390,000 in the year.
  • An employee working for LESS than 24 hours or 3 days per week.
  • An employee whose employer has not paid contributions on his behalf to the NPF and the NSF in respect of the month for which NIT is being claimed.

 

How do I apply for NIT?

 

All application must be made online on the MRA's website, Click here to apply

 

Information required to fill the online application form

 

  • NIC Number of applicant and spouse (if married)
  • Employer’s Registration Number (ERN) as shown on payslip or other documents, and
  • Bank Account Number of applicant

 

What is the allowance payable?

 

The allowance payable per month is as follows:

 

Individual deriving the following earnings in a monthAllowance
Less or equal to Rs 5000 Rs 1000
Between Rs 5001 and Rs 7000 Rs 800
Between Rs 7001 and Rs 9000 Rs 500
Between Rs 9001 and Rs 9750 Rs 250
Between Rs 9751 and Rs 9900 Rs 100

 

The MRA will credit the NIT to the employee’s bank account on a quarterly basis.

 

What are the due dates for payment?

 

Negative Income Tax will be paid on a QUARTERLY BASIS, and will be credited to the employee’s bank account as follows:

 

QuarterDue dates for payment
July-September 30 November
October- December 28 February
January- March 31 May
April –June 31 August

 

What amounts are included in the earnings of an individual?

 

The monthly earnings of an individual includes all salaries, wages, overtime pay, leave pay and other allowances in money or money’s worth derived from employment but excludes travelling allowance and end of year bonus. Any annuity, pension and basic retirement pension received should also be included.

 

Support Services

 

For any additional information regarding Negative Income Tax, call on MRA’s hotline 207 6010, or visit us at MRA’s Head Office, Ehram Court, Cnr Mgr. Gonin & Sir Virgil Naz Streets, Port Louis.