travel allowance mauritius

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Travel requirements

Citizens of most countries do not need a visa or may obtain a visa on arrival to Mauritius for tourism purposes.

If you’re travelling on a British passport:

You don’t need a visa to enter Mauritius. You must ensure your passport is valid for the duration of your stay – no period of validity beyond this is required. Your passport should also have at least one blank page. Customs will stamp your passport which will validate entry for 60 days. You must be able to provide evidence of return or onward travel. If you are planning to work whilst in Mauritius, you must get a work permit before you travel.

Please consult the visa section of the  Prime Minister's office  to view more information.

Click here to view (i) lists of countries whose citizens are exempted from visa; (ii) lists of countries whose citizens are granted visa on arrival; and (iii) lists of countries whose citizens require a visa prior to undertaking their travel to Mauritius

• Passengers over 18 years of age may import the following duty-free items: 250 grams of tobacco (cigars and cigarettes leaves and rolling tobacco are forbidden); either 2 litres of alcohol or I litre of alcohol and two litres of wine, ale or beer; 25cl of Eau de Toilette; and 10cl perfume.
• A plant import permit must be obtained from the Ministry of Agriculture prior to the introduction of plants and plant materials in to Mauritius, including cuttings, flowers, bulbs, fresh fruits, vegetables and seeds. It is prohibited to introduce sugarcane and parts thereof, soil microorganisms and invertebrate animals.
• Drug trafficking carries very heavy penalties.

Update April 12, 2024

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Travel Advisory July 31, 2023

Mauritius - level 1: exercise normal precautions.

Reissued with obsolete COVID-19 page links removed.

Exercise normal precautions in Mauritius.

Read the country information page for additional information on travel to Mauritius.

 If you decide to travel to Mauritius: 

• Enroll in the Smart Traveler Enrollment Program (STEP) to receive Alerts and make it easier to locate you in an emergency.
• Follow the Department of State on Facebook and Twitter .
• Review the Country Security Report for Mauritius.
• Prepare a contingency plan for emergency situations.  Review the Traveler’s Checklist .
• Visit the CDC page for the latest Travel Health Information related to your travel.

Embassy Messages

View Alerts and Messages Archive

Quick Facts

Duration of stay

No, tourist visa is granted upon arrival

Yellow fever, if traveling from a country with endemic yellow fever

Embassies and Consulates

U.s. embassy port louis.

4th Floor, Rogers House John Kennedy Street Port Louis, Mauritius Telephone: +(230) 202-4400  Emergency After-Hours Telephone: +(230) 202-4400, press one (1) after the automated greeting Fax: +(230) 208-9534 Email:   [email protected]

Destination Description

Learn about the U.S. relationship to countries around the world.

Entry, Exit and Visa Requirements

Requirements for Entry:

• Valid passport with at least one blank page
• Evidence of onward/return travel
• Proof of sufficient funds

No visa is required. On arrival, your passport will be stamped allowing entry to the country for 60 days. 

Visit the Embassy of the Republic of Mauritius website or the nearest Mauritius Embassy or Consulate for further information. 

Customs: 

It is prohibited to bring into Mauritius:

• Drugs, including cannabis and cannabis oil, and drug paraphernalia
• Spear fishing equipment
• Plants and fruits
• Pepper spray, mace, and similar substances

There is a minimum one-month mandatory quarantine for domesticated animals, depending on the country of origin. 

Contact the Embassy of the Republic of Mauritius  for specific information regarding customs requirements. 

Visitors with HIV/AIDS seeking residency or work permits face restrictions. Please verify this information with the Embassy of the Republic of Mauritius before you travel.

Passport and Immigration Office of Mauritius is recommending that any person entering Mauritius/Rodrigues by an international flight/ship should fill in the online " Mauritius All-in-One Travel Digital Form " at most 72 hours prior to undertaking the travel to Mauritius.

The "Mauritius All-in-One Travel Digital Form" is available here .

Find information on  dual nationality ,  prevention of international child abduction  and  customs regulations  on our websites. 

Special Note:  Overseas departments and territories of France (e.g., French Reunion) are not included in the Schengen Agreement. See the Embassy of France  website for further information. 

Safety and Security

Precautions:

• Keep valuables locked in a hotel room safe.
• Be aware of surroundings, especially at night.
• Avoid demonstrations. Even events intended to be peaceful can turn violent.
• Maintain caution at public gatherings and areas frequented by foreigners.
• Follow the instructions of local authorities, monitor local media, and  the Embassy’s Facebook  page and  Website .

Crime: Most criminal activity directed against foreigners is non-violent. Non-violent crimes of opportunity, such as pickpocketing, purse snatchings, and petty thefts, occur in crowded outdoor shopping areas, including areas that cater to the robust tourist industry, and have occurred near ATMs. Tourists should be alert for petty scams by street vendors and inflated “tourist prices” in markets. Women walking by themselves may be at greater risk for verbal harassment and criminal targeting. Individual violent crimes (serious assaults, murder, rape) are known to occur.

See the  Department of State  and the  FBI  pages for information on scams. 

Victims of Crime:

U.S. citizen victims of sexual assault should first contact the police, followed by the hospital and/or the U.S. Embassy.

Report crimes to the local police by dialing 999 and contact the U.S. Embassy at +230-202-4400. After hours life and death emergencies: +(230) 202-4400, press one (1) after the automated greeting.

Tourist Police telephone: +230-212-7979. 

Local authorities are responsible for investigating and prosecuting crime. 

See our webpage on  help for U.S. victims of crime overseas .

• help you find appropriate medical care
• assist you in reporting a crime to the police
• contact relatives or friends with your written consent
• explain the local criminal justice process in general terms
• provide a list of local attorneys
• provide an emergency loan for repatriation to the United States and/or limited medical support in cases of destitution
• help you find accommodation and arrange flights home
• replace a stolen or lost passport 

Domestic Violence: U.S. citizen victims of domestic violence may contact the Embassy for assistance.

Tourism:  The tourism industry is generally regulated and rules with regard to best practices and safety inspections are regularly enforced.  Hazardous areas/activities are identified with appropriate signage and professional staff is typically on hand in support of organized activities.  In the event of an injury, appropriate medical treatment is widely available on the main island of Mauritius.  Outside of a major metropolitan center, it may take more time for first responders and medical professionals to stabilize a patient and provide life-saving assistance. Visitors to Rodrigues or other islands may require evacuation to the main island of Mauritius for urgent care.  U.S. citizens are encouraged to purchase medical evacuation insurance.  See our webpage for more information on insurance providers for overseas coverage. 

Local Laws & Special Circumstances

Criminal Penalties:  You are subject to local laws. If you violate local laws, even unknowingly, you may be expelled, arrested, or imprisoned. Convictions for possessing, using, or trafficking in illegal drugs result in prison sentences up to 35 years and heavy fines. 

Furthermore, some laws are also prosecutable in the United States, regardless of local law. For examples, see our website on  crimes against minors abroad   and the  Department of Justice  website. 

Arrest Notification: If you are arrested or detained, ask police or prison officials to notify the U.S. Embassy immediately. See our  webpage  for further information. 

Beach wear: Nudism is not permitted. Topless sunbathing is acceptable on certain beaches.

Phone Service: Cellular phones are widely used on the main islands, though there are coverage gaps in some remote areas. Local SIM cards can be purchased to use with a compatible cell phone. 

Currency: The Mauritian Rupee (MUR) is the official currency. U.S. dollars and euros are also accepted at major tourist hotels or shops. ATMs are available at the international airport and around the major tourist destinations, and malls, but only dispense Mauritian Rupees. Credit cards, such as Visa and MasterCard, are accepted in all resorts and generally in urban areas and locations commonly visited by tourists.

Faith-Based Travelers:  See our following webpages for details: 

• Faith-Based Travel Information
• International Religious Freedom Report – see country reports
• Human Rights Report – see country reports
• Hajj Fact Sheet for Travelers
• Best Practices for Volunteering Abroad

LGBTI Travelers: While the law does not specifically criminalize consensual same-sex sexual activity, lesbian, gay, bisexual, and transgender individuals may face societal discrimination, harassment, and abuse by families, neighbors, and police. Sodomy is a criminal offense among both same-sex and heterosexual couples, with penalties up to five years’ imprisonment. 

See our  LGBTI Travel Information  page and section six of our  Human Rights report  for further details. 

Travelers Who Require Accessibility Assistance: Access to transportation, lodging, and public buildings is limited. There are few sidewalks and most buildings lack functioning elevators. 

Students: See our  Students Abroad  page and  FBI travel tips . 

Women Travelers:  See our tips for  Women Travelers . 

We do not pay medical bills . Be aware that U.S. Medicare does not apply overseas. All care providers expect payment in Mauritian Rupees.

Consult the CDC website for Mauritius prior to travel. 

Medical attention is adequate at major hospitals and private clinics. Emergency ambulance service is available, but of variable quality and speed. 

Recommendations:

• Carry prescription medication in original packaging.
• Verify with the Embassy of the Republic of Mauritius  that your medications are legal before traveling. Drugs such as tranquillizers, hypnotics, narcotics and strong pain killers require prior authorization. 
• Check details with the Mauritius Ministry of Health   

Medical Insurance: Make sure your health insurance plan provides coverage overseas. Most care providers overseas only accept cash payments. See our webpage for more information on insurance providers for overseas coverage .

We strongly recommend supplemental insurance to cover medical evacuation.

The following diseases are prevalent:

• Hepatitis A
• Typhoid 

Please note that passengers may be quarantined during seasonal plague outbreaks IF travelling from plague-infected countries.

HIV/AIDS: HIV/AIDS prevalence is increasing among the population, especially tied to intravenous drug use.

Vaccinations: Be up-to-date on all  vaccinations  recommended by the U.S. Centers for Disease Control and Prevention . Yellow fever  vaccination is required for entry if arriving from a country with risk of yellow fever.

Further health information:

• World Health Organization
• U.S. Centers for Disease Control and Prevention (CDC)

See the list of Health Care Providers  on the Embassy Port Louis web page. 

Travel and Transportation

Road Conditions and Safety: Most roads are narrow and uneven, lack guardrails, and are bordered by deep ditches. Night driving is hazardous, particularly on country roads, due to inadequate street lighting, narrow roads, and cyclists riding without lights.

Traffic Laws: A valid U.S. driver’s license is required. For more information, contact the Mauritius Police Force Traffic Branch at +230-211-8434, +230-208-6077 or via email at [email protected] . Drive on the left side of the road. Drivers and all passengers must wear seat belts. Drivers and passengers on motorcycles are required to wear helmets. Babies and toddlers must be placed in child seats. It is illegal to use your phone and drive. Mauritian authorities implemented a zero tolerance drinking and driving law in 2018; anyone planning to drink while out should make alternate arrangements.

Accidents: When no injury has occurred, motorists may exchange information and report details to the authorities. Foreigners should remain at the scene and request the assistance of local law enforcement.

Public Transportation:

Buses: Public and private buses run between main towns between 5:00 a.m. - 9:00 p.m. and in

remote areas until 6:00 p.m.

Taxis: Book taxis in advance if traveling at night. Uber is not available in Mauritius.

See our  Road Safety page  for more information. 

Aviation Safety Oversight: As there is no direct commercial air service to the United States by carriers registered in Mauritius, the U.S. Federal Aviation Administration (FAA) has not assessed the government of Mauritius’ Civil Aviation Authority for compliance with International Civil Aviation Organization aviation safety standards. Further information may be found on the FAA’s safety assessment page .     

Maritime Travel: Mariners planning travel to Mauritius should check for U.S. maritime advisories and alerts at the U.S. Department of Transportation’s Maritime Security Communications with Industry webpage. Information may also be posted to the U.S. Coast Guard Homeport website  and as a broadcast warning on the National Geospatial-Intelligence Agency’s website .

For additional travel information

• Enroll in the  Smart Traveler Enrollment Program (STEP)  to receive security messages and make it easier to locate you in an emergency.
• Call us in Washington, D.C. at 1-888-407-4747 (toll-free in the United States and Canada) or 1-202-501-4444 (from all other countries) from 8:00 a.m. to 8:00 p.m., Eastern Standard Time, Monday through Friday (except U.S. federal holidays).
• See the  State Department’s travel website  for the  Worldwide Caution  and  Travel Advisories .
• Follow us on  Twitter  and  Facebook .
• See  traveling safely abroad  for useful travel tips.

Review information about International Parental Child Abduction in  Mauritius . For additional IPCA-related information, please see the International Child Abduction Prevention and Return Act ( ICAPRA ) report.

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Remuneration-Regulations-2019   //

End of Year Notice

GoDutyFree will be closed on 01st and 2nd January 2024 and will resume all activity on the 3rd of January 2024.

If you are travelling between 1st till 3rd January 2024, please place your order by latest 31st December 2023 before noon.

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Duty free allowances.

Ever wondered how much duty free allowance you are allowed? Here are the restrictions on how much liquor and tobacco you can purchase!  

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Checking your «duty free allowances» is just the beginning of your trip.

Each country has its own allowances and regulations when it comes to the amount of tax and duty free goods which can be imported free of taxes and duties. The overview provided below features the regulations applicable in each country worldwide, and is regularly updated. It is the responsibility of the traveler to comply with the allowances relevant to the country they are travelling to.

History of Rum in Mauritius

With centuries of expertise in rum production, Mauritius is an essential step in the world tour of the best rums. From traditional/artisanal rums made from molasses to agricultural rums made from sugarcane juice, Mauritius has transcended the differences in French and English manufacturing influences to create a diversity of exceptional rums.

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Travelling To Mauritius

Customs Information To Passengers Travelling To Mauritius

Duty free allowance for foreign visitors on international flights:-

• Goods for personal use (appropriate wearing apparels and used personal belongings):-

Value not exceeding Mauritian Rupees 7,500

Other used personal effects:-

• One portable musical instrument
• One portable sound and or image recorder
• One portable radio receiver
• One portable video camera
• One non-powered bicycle
• One windsurfer and up to 3 assorted sails
• Fishing equipment but excluding any type of gun
• One sporting fire-arm with a maximum of 50 (fifty) cartridges  (Note: A police permit must be produced on arrival.)

All items mentioned above must be taken along on departure.

Not exceeding 1 litre

• Wine, ale or beer:-

Not exceeding 2 litres

• Tobacco products:-

Not exceeding 250 grammes

Note: traveller must be aged at least 18 years to be eligible for alcohol and tobacco allowances.

Restricted Goods:-

• Drugs and Psychotropic substances
• Arms and ammunitions

An approved permit is mandatory to carry these goods and they must be produced to the Customs.

Prohibited Goods:-

• publications, films or video cassettes of obscene character
• Underwater fishing guns
• Sugarcane cuttings and plants
• Live or stuffed animals

The above list is not exhaustive.

Carrying prohibited goods are liable to penalties and imprisonment.

Leaving through Green and Red Channels:-

• Green Channel: travellers carrying articles (non-commercial) valued within the duty free allowances they are entitled to may proceed to leave through the green channel.
• Red Channel: for travellers carrying articles valued above the duty free allowances they are entitled to and or restricted/prohibited items.
• Commercial Counter: for commercial goods or temporary importation.

Note: it is a serious offence to fail in making proper declaration to Customs. This may lead to the seizure of the goods and or fine imposed.

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FAQs for PAYE Employee

What is PAYE?

Who is an employee?

Are all employees subject to PAYE?

What are emoluments?

What are fringe benefits?

Are all emoluments taxable?

How does PAYE operate?

What happens if I receive payment of an arrears of salary?

How does my employer know the deductions to which I am entitled?

What happens if I do not furnish an EDF?

What should I do if there is a change in my deductions during the year?

What if I am employed for the first time?

What if I take up a new employment?

What if I have more than one employer at any one time?

Should I submit an income tax return at the end of the income year?

How will I know my emoluments and PAYE deductions for the year?

How to obtain additional information on PAYE?

PAYE is a system whereby employers are required to deduct tax from the emoluments of their employees and to pay over the tax withheld to the Mauritius Revenue Authority every month.

A person who receives or is entitled to receive emoluments is an employee. Since emoluments include pension in relation to past employment, a person in receipt of such pension is treated as an employee.

No. An exempt person is not subject to PAYE. An exempt person means an employee whose emoluments do not exceed Rs 30,000 per month.

Emoluments mean any advantage in money or in money's worth which is salary, wages, leave pay, fee, overtime pay, perquisite, allowance, bonus, gratuity, commission or other reward or remuneration in respect of or in relation to the office or employment of an individual and includes fringe benefits. Emoluments also include superannuation, pension, retiring allowance, compensation for loss of office or other reward in respect of or in relation to a past employment or loss or reduction of future income.

A fringe benefit is any advantage in money's worth provided by an employer to an employee. It forms part of emoluments and is subject to PAYE.

The tax on the emoluments of an employee which is borne by his employer constitutes an advantage to the employee and is referred to as tax benefit.

All emoluments are taxable except the following:

Emoluments derived from the office of the President or Vice-President.

Any rent allowance payable to a person appointed to an office in :

the Police Force;

the Fire Services;

the Forests Division of the Ministry of Agriculture and Natural Resources;

the Prisons and Industrial School Service; the Ministry of Fisheries;

the Department of Civil Aviation;

the Fire Unit of the Mauritius Marine Authority.

Any housing allowance not exceeding Rs 100 per month payable by an employer to an employee under any enactment or by virtue of an award made under an enactment.

Any transport allowance payable by an employer to an employee by virtue of the terms and conditions of service equivalent to :

the return bus fare between residence and place of work;

petrol allowance, commuted travelling allowance and travel grant payable by the Government of Mauritius and the local authority to their employees; or

the actual petrol or travelling allowance paid or 25% of the monthly basic salary up to a maximum of Rs 20,000, whichever is the lesser, provided that the employee makes use of a private car registered in his own name for attending duty and for the performance of the duties of his office or employment.

Passage benefits provided under a contract of employment not exceeding 6% of the basic salary.

The first Rs 2.5 million of the aggregate amount received:

as lump sum by way of commutation of pension or by way of death gratuity or as consolidated compensation for death or injury, and paid :

by virtue of any enactment;

from a superannuation fund;

under a personal pension scheme approved by the Director-General;

as lump sum under the National Savings Fund Act;

by way of retiring allowance;

by way of severance allowance determined in accordance with the Labour Act, on such conditions as may be prescribed.

as compensation negotiated under section 70 (1)(i) and (ii) of Workers Rights Act.

Any payment of foreign service allowance, reimbursement of the cost or payment of personal and private expenses including medical expenses, to homebased staff of overseas mission.

Any advantage in money or in money's worth received as lump sum by an employee voluntarily terminating his contract of employment in the context of a factory closure pursuant to the Cane Planters and Millers Arbitration and Control Board Act or under the Voluntary Retirement Scheme under the Sugar Industry Efficiency Act  2001.

Any benefit to an employee for a payment by his employer to provide a pension or retiring allowance for the employee or his dependents and which is an allowable deduction under Section 22 or 61, as the case may be.

Any benefit to an employee for a payment by his employer to a scheme approved by the Director-General to provide against medical expenses for the employee or his dependents and which is an allowable deduction under Section 22 or 61, as the case may be.

Emoluments of a non-citizen who holds office in Mauritius as an official of a Government other than the Government of Mauritius and is posted to Mauritius for that purpose.

Any foreign service allowance payable under a contract of employment to staff of statutory bodies posted abroad, as may be approved by the Director-General.

Any car allowance payable in lieu of duty exemption on a car, to a public officer, an officer of a local authority, or officer of a statutory body, whose terms and conditions of service are governed by the 2013 Report of the Pay Research Bureau

Salaries and emoluments derived by an employee who is a citizen of Mauritius or who holds a permanent residence permit under the Immigration Act from his employment with the Liaison Office located in Mauritius, of the Bank referred to in the International Financial Organisations Act.

Emoluments derived by a seafarer from his employment on a vessel registered in Mauritius or on a foreign vessel.

Emoluments derived by an employee from his employment with a corporation licensed by the Financial Services Commission established under the Financial Services Act, provided that the employee manages an asset base of not less than USD 50 million and is issued with:

(a) an Asset Manager Certificate;

(b) a Fund Manager Certificate; or

(c) an Asset and Fund Manager Certificate,

on or after 1 September 2016, by the Financial Services Commission established under the Financial Services Act.

The exemption shall be for a period of 10 income years as from the income year in which the employee was granted the certificate referred to in paragraph (1).

An allowance not exceeding 15,000 rupees payable to an officer or employee who has been required to work on the frontline during the COVID-19 period where such allowance

is payable by the Government; or

is financed by the COVID-19 Solidarity Fund.

Any monthly allowance paid by an employer to an employee equivalent to the amount payable by the employee as social contribution under section 3 of the Social Contribution and Social Benefits Act 2021.

The  PAYE  system operates on the pay for the current period at the time the emoluments are received or made available to the employee. Employers are thus required to withhold tax at the appropriate rates applicable on the income brackets; as shown in the table below, from the monthly emoluments of employees and remit same to the MRA either electronically or through a computer system approved by the Director General.

Where arrears of emoluments earned in an income year are received by a person in the following or any subsequent income year, those emoluments are deemed to have been earned in the income year in which they are received and are subject to PAYE in the pay period in which they are paid.

An employee who is affected by PAYE and wish to entitle for reliefs, deductions and allowances for an income year (1 st July to 30 th June) to be taken into account for the purpose of calculating the amount of tax, if any, to be withheld from his emoluments. should submit an Employee Declaration Form (EDF) to his employer. The EDF can be either downloaded or submitted electronically from the MRA website.

An EDF should be submitted at the beginning of every income year so as to avoid unnecessary withholding of tax.

If you are not an exempt employee, tax will be withheld at the rate of 15% or at the option of the employee, withhold tax at the rate of 20% of those emoluments where emoluments for the month exceed Rs 30,000. Please note that an EDF may be filled at any time during an income year. Your employer will take into account your reliefs, deductions and allowances in calculating the amount of tax to be withheld in the future pay periods in that income year.

As an employee you should ensure that the amount claimed as total reliefs, deductions and allowances in your EDF is correct. Where during an income year, there is a change in the total reliefs, deductions and allowances to which you are entitled, you may at any time in that income year furnish a fresh E-EDF or alternatively print a downloadable EDF and submit same to your employer claiming the revised amount of the reliefs, deductions and allowances. Your tax liability for the remaining pay periods will be adjusted accordingly.

Where you take up employment for the first time, you should, unless you are an exempt person, furnish to your employer an EDF duly filled in.

You should, unless you are an exempt person, furnish a declaration to your new employer.

You should furnish an EDF to ONLY one of your employers. Except if you are an exempt employee, the other employers will withhold tax from your emoluments at the rate of 15% or 20% as may be stated by the employee in his request.

Tax deductions under PAYE are provisional payments of tax. A return should be filled in after the end of an income year to ascertain the final tax liability for that year. A return should be submitted to the MRA in case you:

(a) have an additional tax liability for the year,

(b) are entitled to a refund of the tax paid in excess.

Every employer is required by law to give not later than 15 th  August following an income year, to each employee employed by him during that income year, a Statement of Emoluments and Tax Deduction.

You should insert details of the Statement of Emoluments and Tax Deduction while filling your return.

Income Tax Exemptions in Mauritius

As Benjamin Franklin said " there are only two things certain in life: death and taxes ". However although he said that taxes are inevitable there are some exemptions that each and every Mauritian citizen can benefit from.Here are the exemptions as follows:-

• Dividends:-  The dividends include those paid by a resident company in Mauritius or dividends paid by a co-operative society under the Co-Operative Societies Act (As at January 2019- companies paying a dividend exceeding RS 100,000  to any individuals, succession, society or trusts should file a return of dividends with the Mauritius Revenue Authority);
• Interest paid to a non-resident, not carrying on any business in Mauritius:- by a corporation holding a Global Business Licence under the Financial Services Act out of its foreign source income or  by a bank holding a banking licence under the Banking Act insofar as the interest is paid out of gross income derived from its banking transactions with non-residents and corporations holding a Global Business Licence under the Financial Services Act ;
• Interest, rents, royalties, compensations and other amounts paid by a special purpose fund established under the Financial Services Act 2007 to a nonresident;
• Royalty:-  payable to a non-resident by a company out of its foreign source income;
• Gains or profits:-  derived from the sale of units, securities or debt obligations by a person;
• The first Rs 2.5 million of the aggregate amount received: - 
• by virtue of any enactment;
• from a superannuation fund; and
• under a personal pension scheme approved by the Director-General;
• as lump sum under the National Savings Fund Act;
• by way of retiring allowance ;
• by way of severance allowance determined in accordance with the Labour Act; and
• as compensation negotiated under section 42 of the Employment Rights Act , limited to the amount of severance allowance referred to in section 46(5)(i) and (ii) of that Act, on such conditions as may be prescribed;
• the actual petrol or travelling allowance paid or 25% of the monthly basic salary up to a maximum of Rs 11,500 , whichever is the lesser, provided that the employee makes use of a private car registered in his own name for attending duty and for the performance of the duties of his office or employment;
• Any Rent allowance payable to a person appointed to an office in:-   the police force, fire services, Forests Division, Prisons and Industrial School Service, Ministry of Fisheries, Department of Civil Aviation or Fire Unit of the Mauritius Marine Authority;
• Passage benefits:-  provided under a contract of employment not exceeding 6% of the basic salary ;
• Any retirement pension:- not exceeding the income exemption threshold in respect of Category A payable to a citizen of Mauritius who is not resident in Mauritius;
• Alimony:- paid to a previous spouse whose marriage has been dissolved by a court of competent jurisdiction or in respect of maintenance paid to the spouse in accordance with an order of a court;
• An employee whose emoluments do not exceed Rs 23, 461 per month:- is an exempt person and is not subject to tax deduction under the PAYE System.

For more information on Personal Taxation please have a quick read here  or on the website of the Mauritius Revenue Authority. Also for further information regarding exempt income, refer to Part II of the Second Schedule of the Income Tax Act .

*** This article serves only as an informative purpose but if more details are required please consult a professional or the authorities concerned.

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