===========New Tax Rates for PAYE (Fiscal Year 2026 - 2027)============

{{:spay:hrmsprocguide:annual_income_and_tax_rates.png|}}


===========Ilustrations of PAYE Calculation Breakdown based on the New Tax Rates===========

      * **EDF not submitted – Citizen of Mauritius - Chargeable income is less than Income Exemption threshold – No Tax in July 2026**

{{:spay:hrmsprocguide:edf_not_submitted_citizen_of_mauritius_-_chargeable_income_is_less_than_income_exemption_threshold_no_tax_in_july_2026.png|}}


      * **EDF Submitted – Citizen of Mauritius - Progressive Tax Scale 10% in July 2026**

{{:spay:hrmsprocguide:edf_submitted_citizen_of_mauritius_-_progressive_tax_scale_10_in_july_2026.png|}}


      * **EDF Submitted – Citizen of Mauritius - Progressive Tax Scale 20% in July 2026**

{{:spay:hrmsprocguide:edf_submitted_citizen_of_mauritius_-_progressive_tax_scale_20_in_july_2025.png|}}


      * **EDF Submitted – Citizen of Mauritius - Progressive Tax Scale 35% in July 2026**

{{:spay:hrmsprocguide:edf_submitted_citizen_of_mauritius_-_progressive_tax_scale_35_in_july_2025.png|}}


      * **No EDF submitted - Citizen of Mauritius - Tax Flat Rate 15% in July 2026**

{{:spay:hrmsprocguide:no_edf_submitted_citizen_of_mauritius_-_tax_flat_rate_15_in_july_2026_v2.png|}}


      * **EDF submitted – Not citizen of Mauritius - No End of year bonus payment (therefore, EDF divider 12 instead of 13) - Progressive Tax Scale 20% July 2026**

{{:spay:hrmsprocguide:new_edf_submitted_not_citizen_of_mauritius_-_no_end_of_year_bonus_payment_therefore_edf_divider_12_instead_of_13_-_progressive_tax_scale_20_.png|}}


      * **EDF Submitted – Not citizen of Mauritius - Tax benefit (Without Housing Benefit) - Tax on Tax - Progressive Tax Scale 35% in July 2026**

{{:spay:hrmsprocguide:edf_submitted_not_citizen_of_mauritius_-_tax_benefit_without_housing_benefit_-_tax_on_tax_-_progressive_tax_scale_35_in_july_2026.png|}}


      * **EDF Submitted – Citizen of Mauritius - Tax benefit - Housing Benefit 10% - Tax on Tax - Progressive Tax Scale 20% in July 2026**

{{:spay:hrmsprocguide:edf_submitted_citizen_of_mauritius_-_tax_benefit_-_housing_benefit_10_-_tax_on_tax_-_progressive_tax_scale_20_in_july_2026.png|}}