Do I need to pay income tax?

All your income is taxable but you have an allowance before you start paying tax. Here are the thresholds:

• Individual with no dependent : Rs255,000
• Individual with one dependent : Rs365,000
• Individual with two dependents : Rs425,000
• Individual with three dependents : Rs465,000
• Retired person with no dependent : Rs305,000
• Retired person with one dependent : Rs415,000

Therefore if in a year, you've only made Rs200,000, then you are exempted from paying tax. If you have made Rs300,000 though, you will be taxed on the difference (300,000-255,000) which is 45,000. In Mauritius, the tax rate is 15% fixed. Therefore you will pay Rs6,750 to Mauritius Revenue Authority. That's assuming you're an individual with no dependent.

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Which tax are you referring to? Income tax? Customs tax? Property tax or something else?