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's basic salary should be less than or equal to Rs 9,900 per month, provided that his total earnings (excluding travelling) in that month, does not exceed Rs 20,000;
  3. In case of a couple, the net income of the applicant's spouse should not exceed Rs 390,000 in the year;
  4. The applicant should work for a minimum of 24 hours in a week, over at least 3 days; and
  5. The applicant's employer has paid contributions on his behalf to National Pension Fund (NPF) and the National Saving Fund (NSF) in respect of the month for which NIT is being claimed.

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.