Accomodation & utilities borne by employer - Is it taxable?

Hi expats,

Any expat here got taxed monthly for the accomodation/utilities paid by their employer?

Apparently, based on the goverment website, accomocation/utilities borne by the employer are considered as emoluments and therefore, taxable.

For example;

Monthly pay (say Rs60,000)
+ Monthly rental paid by employer (say Rs25,000)
+ Monthly utilities paid by employer (say Rs15,000)
= Chargeable income of Rs100,000.

Hence, monthly income tax payable is Rs15,000 (at 15% tax rate over chargeable income) & the net pay/take-home cash is only Rs45,000 (Rs60,000 - Rs15,000 tax)!


Not sure if this rule is strictly enforced here cause if it does, it is going to cut down the take-home cash..

It would be nice if only 15% is deducted, i.e. (Rs60,000 - 15% = Rs51,000).

Please share your experience here, thanks :)

yes, you have to pay taxes on these

Thanks Julien! :)

don't forget your income exemption threshold (IET).
See:
http://www.gov.mu/portal/sites/mra/ptax.htm
So your total income of Rs100,000 per month = Rs 1.2m per year less IET of 255,000 = 945,000, so you'll pay 141,750 tax (11,812 per month)and takehome on the 60k will be Rs48,188 and not the 45,000 you mentioned.
Andrew

Andrew, yes you are right.  I know about the IET, just purposely left it out in my example to simplify the question, thanks for explaining thou :)

thanks!

Hi , all

one more question is Education cost bared by / paid by employye and reimbursed by employer is taxable in hand of employee ?

that's going to fall in the same category as accomodation/utilities etc paid by the employer and so will be a taxable benefit.

Hello
income exemption threshold will be available only after you stayed in Mauritius for more than 180days.(I think so... need to check)