Negative Income Tax (NIT) is a system where, instead of paying taxes, individuals earning below a certain amount, receive financial support from government. The Negative Income Tax system, introduced by the Government in its budget 2017/18, is effective as from 1st July 2017.

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Registration of Negative Income Tax Allowance - conditions

Eligibility for Negative Income Tax

  1. The applicant should be a Mauritian Citizen,
  2. The applicant should be in full time employment, working 5 days a week, for at least 30 hours per week,
  3. The applicant should be in continuous employment for the preceding 6 months,
  4. In case of a couple, their aggregate income, including dividend and interest, should not exceed Rs 390,000 in the current year, and
  5. Employee and employer are both up to date with their contributions to the NPF and the NSF.

Information required to fill the online application form

  1. NIC Number of applicant and spouse (if married),
  2. Employer's Registration Number (ERN) as shown on payslip or other documents, and
  3. Bank Account Number of applicant.