Blog · Income year 1 July 2025 to 30 June 2026
Which reliefs and deductions can you claim on the IT01?
Reliefs and deductions decrease your chargeable income, and thus your tax. You must claim each one on the return. Here is each one, with its amount and its section in the Act.
Dependents
| Dependents | Deduction |
|---|---|
| One | Rs 110,000 |
| Two | Rs 190,000 |
| Three | Rs 275,000 |
| Four or more | Rs 355,000 |
Source: s.27(2) and the Third Schedule, Part I.
School fees
A dependent can go to a private primary or secondary school that has fees. For each such dependent, you can deduct the fees or Rs 60,000. You deduct the lower amount. The school must have registration in accordance with the Education Act. Third Schedule, item 4.
Tertiary education
For a dependent on a full-time undergraduate or postgraduate course without a sponsor, you can deduct Rs 500,000 more. The institution must have recognition. For an undergraduate course in Mauritius, the tuition fees must be a minimum of Rs 34,800 for each year. The maximum is 6 years for each dependent. Third Schedule, items 2 and 3.
Medical or health insurance
You can deduct the premium up to Rs 25,000 for you and Rs 25,000 for your first dependent. For each other dependent, the maximum is Rs 20,000. There is no relief if your employer paid the premium. s.27B, Third Schedule, Part II.
Interest on a housing loan
You can deduct the interest on a loan to buy or build your house. The loan must have a mortgage or fixed charge on the property. Conditions apply, and there is no relief if your income is more than Rs 4,000,000. s.27A.
Other deductions
| Payment | Maximum |
|---|---|
| Contributions to a personal pension scheme with approval from the Financial Services Commission (s.27DB) | Rs 50,000 |
| Donations by electronic payment to a charitable institution (s.27DA) | Rs 100,000 |
| Wages of a carer, if you paid the social contributions (s.27DC) | Rs 30,000 |
| A solar energy unit (s.27C) | The amount that you paid |
| A rainwater harvesting system (s.27E) | The amount that you paid |
| A fast charger for an electric car (s.27F) | The amount that you paid |
These three deductions can be more than your net income. If so, you can use the difference in the next years.
Questions people ask
How much is the deduction for one dependent?
Rs 110,000. For two dependents it is Rs 190,000, for three Rs 275,000, and for four or more Rs 355,000.
Can you deduct pension contributions?
Yes, up to Rs 50,000, if the personal pension scheme has approval from the Financial Services Commission.
Can you deduct school fees?
Yes. For each dependent at a private primary or secondary school with fees, you deduct the fees or Rs 60,000. You deduct the lower amount.
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This article explains the law as it stands on 3 October 2026. It is not tax advice.