PAYE / salary net calculator
Enter a gross monthly salary and number of dependents to estimate PAYE income tax, CSG, and NSF, and the resulting net pay. This is an independent, informational estimate for a standard monthly salary — not a Mauritius Revenue Authority tool, and not tax advice.
PAYE: progressive bands (0% / 10% / 20%) on annual chargeable income (gross × 12, less the dependent deduction), ÷ 12. CSG: 1.5% employee share up to Rs 50,000/month gross, 3% above. NSF: 1% of gross, capped at Rs 28,570/month. Net = gross − PAYE − CSG − NSF.
Example (Rs 50,000/month, 1 dependent): Rs 48964.30 (PAYE Rs 0.00, CSG Rs 750.00, NSF Rs 285.70)
Budget 2026 — Mauritius Revenue Authority — PAYE
How is PAYE calculated here?
Gross monthly salary is annualised (× 12), the dependent deduction is subtracted to get annual chargeable income, then MRA's progressive bands apply: 0% on the first Rs 500,000, 10% on the next Rs 500,000, 20% on the remainder. The resulting annual tax is divided by 12 for the monthly PAYE figure. Overtime, bonuses, and other reliefs are out of scope for this calculator — see the overtime calculator for shift/overtime pay.
What are CSG and NSF?
CSG (Contribution Sociale Généralisée) and NSF (National Savings Fund) are separate payroll social-contribution deductions from PAYE income tax. Both are withheld from gross salary alongside PAYE and paid to the MRA by the employer.
Is this official MRA tax advice?
No — this is an independent, informational estimate, not tax advice. Always confirm your own PAYE, CSG, and NSF liability with the Mauritius Revenue Authority (mra.mu) before filing or relying on a figure.