Mauritius Pension Guide 2026

Overview — Pension System in Mauritius

Mauritius has one of the most comprehensive social protection systems in Africa. The pension system consists of a non-contributory Basic Retirement Pension (paid to all citizens aged 60+), a contributory National Pension Fund (NPF) for employees, and occupational and private pension plans. The system is administered by the Ministry of Social Integration, Social Security and National Solidarity. The pension system is complemented by a reduced personal income tax rate of 10% for individuals aged 60 and above.

Basic Retirement Pension — Age 60 (Universal)

Mauritius pays a Basic Retirement Pension (BRP) to every Mauritian citizen upon reaching age 60. This is a non-contributory, universal benefit — meaning it is not based on employment history or contributions. Key features:

• Eligibility: Mauritian citizen, aged 60 years or above, ordinarily resident in Mauritius
• Amount: MUR 4,500 per month (approximately USD 100) — adjusted periodically by the government
• Payment: Monthly, paid directly into the beneficiary's bank account
• No means test: The pension is universal, not income or asset-tested

The BRP is the foundation of Mauritius's social protection system, ensuring a minimum income for all elderly citizens regardless of their employment history.

National Pension Fund (NPF) — Contributory Scheme

The National Pension Fund (NPF) is a contributory social insurance scheme for employees in the private and public sectors. Contributions are paid through the Social Security system:

• Employee contribution: 3% of gross salary
• Employer contribution: 6% of gross salary
• Total: 9%
• Pension age: 60 (male) / 65 (female) — transitioning to 65 for both
• Minimum contributions: 15 years (180 months) for a full pension
• Benefits: Old-age pension, invalidity pension, survivors' pension

The NPF pension amount is calculated based on the number of contribution years and the average insurable earnings. Self-employed individuals can contribute voluntarily to the NPF.

Private and Occupational Pensions

Many employers in Mauritius offer occupational pension plans to supplement the NPF. These include:

• Employer-sponsored pension funds: Typically defined contribution plans where employer and employee contribute a percentage of salary (often 5–10% each)
• Approved pension funds: Registered with the MRA — contributions are tax-deductible up to certain limits
• Retirement annuity plans: Insurance company products providing regular income in retirement
• National Savings Fund (NSF): Mandatory savings scheme (2.5% employee + 2.5% employer) that provides a lump sum at retirement

Contributions to approved pension funds and retirement annuity plans are deductible from gross income for IIT purposes up to specified limits.

Pensioner Tax Rate — 10%

Individuals aged 60 and above (the retirement age for the Basic Retirement Pension) benefit from a reduced flat IIT rate of 10% instead of the standard 15%. This applies to all chargeable income, including pension income, investment income, and any employment or business income. The personal allowance of MUR 390,000 also applies. This means:

• A pensioner with income up to MUR 390,000 per year pays no tax
• A pensioner with income of MUR 500,000 per year pays (MUR 500,000 - MUR 390,000) × 10% = MUR 11,000
• The same income would cost (MUR 500,000 - MUR 390,000) × 15% = MUR 16,500 for a non-pensioner — a saving of MUR 5,500 per year

Child Credit Scheme (CSG) for Pensioners

Pensioners with dependent children under 18 (or up to 24 in full-time education) can claim the Child Credit Scheme (CSG) of MUR 50,000 per dependent child. The credit is deducted from the final tax liability. This is particularly valuable for pensioners who are guardians of grandchildren or other dependents.

FAQs

Is the Basic Retirement Pension taxable?

Yes, the Basic Retirement Pension is taxable income. However, given the personal allowance of MUR 390,000 and the pension amount of approximately MUR 54,000 per year, most pensioners do not exceed the threshold and pay no tax. If a pensioner has additional income pushing them above MUR 390,000, the pension is included in chargeable income and taxed at 10%.

Can I contribute to the NPF voluntarily if I'm self-employed?

Yes, self-employed individuals can contribute voluntarily to the NPF at the combined rate of 9% of declared income. This allows self-employed workers to build entitlement to the contributory pension in addition to the universal Basic Retirement Pension.

What retirement age applies for women in Mauritius?

The retirement age for women is transitioning from 60 to 65, aligning with the age for men. The NPF full pension age is now 65 for all new contributors, while the Basic Retirement Pension remains payable from age 60 regardless of gender.

Disclaimer

This guide provides general information about Mauritian pension and retirement rules for the 2026 tax year. Pension rates and rules may change. Always consult with a qualified Mauritian financial advisor or the Ministry of Social Security for advice specific to your retirement planning. InvestmentKit does not provide financial advice.