Income Exemption Threshold (IET)


Reliefs & Allowances

For Income year ending 30 June 2022, the allowable deductions, reliefs and allowances are as follows:

Category Amount (Rs)
Category A : An individual with no dependent 325,000
Category B : An individual with one dependent 435,000
Category C : An individual with two dependents 515,000
Category D : An individual with three dependents 600,000
Category E : An individual with four or more dependents 680,000
  1. Only an individual who is resident in Mauritius during the income year ending 30 June 2022 is entitled to claim an income exemption threshold, additional exemption for dependent child pursuing undergraduate course or relief for interest paid on housing loan.

  2. Where for the income year ending 30 June 2022, a person claims an income exemption threshold in respect of Category B, C, D or E the spouse of that person is entitled to claim for that year an income exemption threshold only in respect of Category A.

  3. An individual is not entitled to claim for the income year ending 30 June 2022 an income exemption threshold in respect of -

    1. Category B if the net income and exempt income of his dependent exceeds 110,000 rupees;

    2. Category C, if the net income and exempt income of his second dependent exceeds 80,000 rupees;

    3. Category D, if the net income and exempt income of his third dependent exceeds 85,000 rupees;

    4. Category E, if the net income and exempt income of his fourth dependent exceeds 80,000 rupees.

    For the purpose of 3 above, in case the dependent in respect of whom a deduction has been claimed includes a bedridden next of kin, the net income and exempt income of that dependent shall exclude the benefits derived by the bedridden next of kin under the National Pensions Act.

    Dependent means either a spouse, a bedridden next of kin under his care, a child under the age of 18 or a child over the age of 18 and who is pursuing full-time education or training or who cannot earn a living because of a physical or mental disability.

    Bedridden next of kin” , in respect of a person, means the bedridden father, mother, grandfather, grandmother, brother or sister of that person or of his spouse, provided the bedridden next of kin is -

    1. eligible to the carer’s allowance payable under the National Pensions Act; and

    2. under the care of that person.

  4. Child means

    1. an unmarried child, stepchild or adopted child of a person;

    2. an unmarried child whose guardianship or custody is entrusted to the person by virtue of any other enactment or of an order of a court of competent jurisdiction;

    3. an unmarried child placed in foster care of the person by virtue of an order of a court of competent jurisdiction.

  5. Retired person means a person who attains the age of 60 at any time prior to 1 July 2021 and who, during the income year ending 30 June 2022, is not in receipt of any business income or emoluments exceeding Rs 50,000 other than retirement pension.

  6. Disabled person means a person suffering from permanent disablement.

  7. Additional exemption in respect of dependent child pursuing undergraduate course

    1. Where a person has claimed an Income Exemption Threshold in respect of category B, C, D or E and the dependent is a child pursuing a non-sponsored full-time undergraduate course at an institution recognized by the tertiary Education Commission established under the Tertiary Education Commission Act or at a recognized tertiary educational institution, outside Mauritius, the person may claim an additional exemption in respect of that child pursuing tertiary education of Rs 225,000.

    2. The additional exemption is not allowable :-

      1. in respect of more than four children;

      2. in respect of the same child for more than 6 consecutive years;

      3. where the tuition fees, excluding administration and student union fees, are less than Rs 34,800 for a child following an undergraduate course in Mauritius;

  8. Interest Relief on secured housing loan

    1. A person who has contracted a housing loan, which is secured by a mortgage or fixed charge on immoveable property and which is used exclusively for the purchase or construction of his house, may claim a relief in respect of the interest paid or profit charge paid on the loan.

    2. The relief to be claimed in the EDF is the amount of interest payable or profit charge payable in the income year ending 30 June 2022. In the case of a couple where neither spouse is a dependent spouse, the relief may be claimed by either spouse or at their option, divide the claim equally between them.

    3. The loan must have been contracted from :-

      1. a bank, a non-bank deposit taking institution, an insurance company, or the Sugar Industry Pension Fund;

      2. the Development Bank of Mauritius by its employees; or

      3. the Statutory Bodies Family Protection Fund by its members.

      4. an Islamic Financing Arrangement.

    4. The relief is not allowable where the person or his spouse :-

      1. is, at the time the loan is contracted, already the owner of a residential building;

      2. derives in the income year ending 30 June 2022, total income (net income plus interest and dividends received) exceeding Rs 4 million;

      3. has benefited from any new housing scheme set up on or after 1 January 2011 by a prescribed competent authority.

  9. Relief for Medical insurance premium or contribution

    A person may claim relief for premium or contribution payable for himself or his dependents in respect of whom Income Exemption Threshold has been claimed at section 3.1:-

    1. on a medical or health insurance policy; or

    2. to an approved provident fund which has its main object the provision for medical expenses. The relief is limited to the amount of premium or contribution payable for the income year up to a maximum of :-

      • Rs 20,000 for self

      • Rs 20,000 for first dependent

      • Rs 15,000 for second dependent

      • Rs 15,000 for third dependent

      • Rs 15,000 for fourth dependent

    No relief should be claimed where the premium or contribution is payable by the employer or under a combined medical and life insurance scheme.

  10. Deduction for Solar Energy Investment Allowance

    A person will be allowed to deduct the total amount invested in a solar energy unit during the income year. In the case of a couple where neither spouse is a dependent spouse, the relief may be claimed by either spouse or at their option, divide the claim equally between them.

  11. Deduction for Household Employees

    Where a person employs one or more household employees, he may claim a deduction of the wages paid to the household employees up to a maximum of 30,000 rupees, from his net income, provided he has duly paid the contributions payable under the Contribution Sociale Generalisee/National Pensions Act and the National Savings Fund Act. In case of a couple, the deduction shall not, in the aggregate, exceed 30,000 rupees.

  12. Rainwater Harvesting Investment Allowance

    A person who has invested in a rainwater harvesting system during the income year ending 30 June 2021 may deduct the amount invested from his net income. In the case of a couple where neither spouse is a dependent spouse, the relief may be claimed by either spouse or at their option, divide the claim equally between them.

  13. Deduction for fast charger investment allowance in respect of electric car

    A person will be allowed to deduct the total investment in the acquisition of a fast charger for an electric car during the income year ending 30 June 2022.

  14. Deduction for contribution to COVID-19 Solidarity Fund

    A person will be allowed to deduct from its net income the amount contributed or donated to the COVID-19 Solidarity Fund in the income year commencing on 1 July 2020.

  15. Donation to charitable institutions

    1. Where, in an income year, an individual has made a donation through electronic means to a charitable institution, he shall be entitled to deduct from his net income for that income year, the amount donated or Rs 30,000, whichever is lower.

    2. No deduction shall be allowed under this section in an income year where, in respect of that income year, the charitable institution has failed to submit a return under section 123F, unless the individual making the donation provides evidence that such donation has been made.

  16. Contribution to approved personal pension schemes

    Where, in an income year, an individual has contributed to an individual pension scheme approved by the Financial Services Commission under the Insurance Act for the provision of a pension for himself, he shall be entitled to deduct from his net income for that income year, the amount contributed or Rs 30,000 , whichever is lower.

  17. Contribution to National COVID-19 Vaccination Programme Fund

    1. Where an individual has, during the income year ending 30 June 2021, made a contribution to the National COVID-19 Vaccination Programme Fund, he shall be entitled to a relief by way of a deduction from his net income the amount contributed or donated in that income year.

    2. Any unrelieved amount for an income year may be carried forward and deducted against the net income of the 2 income years immediately following that income year.