How fair is the Mauritius personal tax system? - Tax Mind May 2023

The Mauritius personal tax system allows those lower down the ladder to either not pay tax or derive a negative income tax allowance in the form of financial support from the government. Taxpayers at the lower end pay tax at 10%, 12.5% or 15%, while high income earners pay tax at 25% or 40%. It thus gives the impression that it is fair and equitable.
However, the significance of George Orwell’s quote in Animal Farm: “All animals are equal, but some animals are more equal than others” comes to mind when one deep dives into the figures.

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Tax Mind 2023 May

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Anthony Leung Shing, ACA, CTA

Anthony Leung Shing, ACA, CTA

EMA Deputy Regional Senior Partner, Country Senior Partner, PwC Mauritius

Tel: +230 404 5071

Dheerend Puholoo, ACCA

Dheerend Puholoo, ACCA

Tax Leader, PwC Mauritius

Tel: +230 404 5079

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