[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304346-105":53,"doc-detail-304346-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","employmentguide-income-tax-guide-december-2025","EmploymentGuide - Income Tax Guide - December 2025","","Guide explains how Income Tax works for employees who start employment for the first time, including requirements for submitting an Employee Declaration Form (EDF) for PAYE purposes and the obligation to file an Annual Income Tax Return by 15 October. It describes PAYE withholding and monthly remittance to the Mauritius Revenue Authority (MRA), and outlines reliefs, deductions and allowances for the income year ending 30 June 2026, including dependent rules, qualifying definitions, and examples with deduction tables and limits.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":46,"@type":70,"position":76},"https://docshare.wps.com/template/paper-templates/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/employmentguide-income-tax-guide-december-2025/304346/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/employmentguide-income-tax-guide-december-2025/304346.png","ImageObject",442,249,{"name":88,"@type":89},"McGucket","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-28","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What should employees do when taking up employment for the first time?","Question",{"text":108,"@type":109},"Submit a duly filled Employee Declaration Form (EDF) to the employer as soon as possible for PAYE purposes. Then submit an Annual Income Tax Return to the MRA by 15 October.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What is PAYE and how does it work?",{"text":113,"@type":109},"PAYE requires employers to withhold tax from employees’ emoluments at the time the emoluments are received or made available. The withheld tax is remitted to the MRA every month.",{"name":115,"@type":106,"acceptedAnswer":116},"Who is eligible to claim reliefs, deductions, and allowances for the year ending 30 June 2026?",{"text":117,"@type":109},"Only individuals resident in Mauritius during that income year may claim deductions, including dependent-related deductions and relief for interest paid on a housing loan.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304346,1789812106,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":45,"category_name":46,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":47},1236954412713,"https://us-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","GUIDE ON INCOME TAX  \nEmployees Taking Up Employment for the First Time  \nIncome  \nTax  \nExpenses  \nReliefs  \nTax Rates  \nDecember 2025  \nThis guide is to help you understand the Income Tax System and how it will affect you when you start your employment.  \nThe contents in this guide are for informative purposes only.  \nWhere a person, other than an exempt person, takes up employment for the first time, he should:  \n- as soon as possible, furnish an Employee Declaration Form (EDF) duly filled in to his employer for PAYE purposes; and  \n- submit an Annual Income Tax Return to the MRA by 15 October.  \n1. WHAT IS EMPLOYEE DECLARATION FORM (EDF)?  \nAn Employee Declaration Form (EDF) should be filled-in by every employee who is entitled to reliefs, deductions and allowances in respect of that income year and who wishes to have the reliefs, deductions and allowances taken into account for the purpose of determining his chargeable income and the amount of income tax (PAYE), if any, to be withheld from his emoluments during that income year.  \nAn employee is required to submit an EDF electronically through the MRA website: [www.mra.mu](www.mra.mu) at the beginning of each financial year.  \n2. WHAT IS PAYE?  \nPay As You Earn (PAYE) is a system whereby employers are required to withhold tax from the emoluments of employees chargeable to tax at the time the emoluments are received by or made available to the employees.  \nThe tax withheld is then remitted to the Mauritius Revenue Authority (MRA) every month.  \nThe PAYE system aims at ensuring that the cumulative amount of tax withheld under PAYE for each month in a year corresponds exactly to the amount of tax payable on total emoluments derived in that year.  \nGUIDE ON INCOME TAX-DECEMBER 2025  1   \n3. RELIEFS, DEDUCTIONSAND ALLOWANCES APPLICABLE FOR YEAR ENDING 30 JUNE 2026  \nOnly an individual who is resident in Mauritius during the income year ending 30 June 2026 is entitled to claim a deduction, additional deduction for dependent child pursuing undergraduate or postgraduate course or relief for interest paid on housing loan.  \nWhere for the income year ending 30 June 2026, a person claims deduction for dependents, the spouse of that person is not entitled to claim any deduction for dependents.  \nAn individual is entitled to claim for the income year ending 30 June 2026 deduction for dependents as shown in the table below:  \n\n| Dependent | Amount of Deduction (Rs) |\n| --- | --- |\n| 1 dependent | 110,000 |\n| 2 dependents | 190,000 |\n| 3 dependents | 275,000 |\n| 4 dependents or more | 355,000 |\n\n4. WHO IS A DEPENDENT?  \nDependent 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.  \n5. WHO IS A BEDRIDDEN NEXT OF KIN?  \n‘Bedridden next of kin’ in respect of a person, means the bedridden spouse, father, mother, grandfather, grandmother, brother or sister of that person or of his spouse, provided the bedridden next of kin is  \na. eligible to the carer’s allowance payable under the National Pensions Act; and  \nb. under the care of that person.  \nIn 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.  \n 2  GUIDE ON INCOME TAX-DECEMBER 2025  \n6. WHO IS A CHILD?  \na. An unmarried child, stepchild or adopted child of a person;  \nb. An unmarried child whose guardianship or custody is entrusted to  \nthe person by virtue of any other enactment or of an order of a court of competent jurisdiction;  \nc. An unmarried child placed in foster care of the person by virtue of an order of a court of competent jurisdiction.  \nNote:  \nWhere for the income year ending 30 June 2026, a person claims deduction for dependents, the ","cbCaidrpsy7BhHYN","https://ap.wps.com/l/cbCaidrpsy7BhHYN","pdf",146950,13,"English","# Income Tax Overview\n## Employees Taking Up Employment for the First Time\n## Income Tax Return and EDF\n# PAYE System\n## Monthly Withholding and Remittance\n# Reliefs, Deductions and Allowances (Year Ending 30 June 2026)\n## Qualifying Residency and Dependent Rules\n## Definition of Dependents, Bedridden Next of Kin, and Children\n## Additional Deductions and Interest Relief","[{\"question\":\"What should employees do when taking up employment for the first time?\",\"answer\":\"Submit a duly filled Employee Declaration Form (EDF) to the employer as soon as possible for PAYE purposes. Then submit an Annual Income Tax Return to the MRA by 15 October.\"},{\"question\":\"What is PAYE and how does it work?\",\"answer\":\"PAYE requires employers to withhold tax from employees’ emoluments at the time the emoluments are received or made available. The withheld tax is remitted to the MRA every month.\"},{\"question\":\"Who is eligible to claim reliefs, deductions, and allowances for the year ending 30 June 2026?\",\"answer\":\"Only individuals resident in Mauritius during that income year may claim deductions, including dependent-related deductions and relief for interest paid on a housing loan.\"}]","EmploymentGuide - Income Tax Guide - December 2025 | PDF"]