Mauritius: New pension regime effective September 2020

Mauritius: New pension regime effective September 2020

The National Pension Fund has been repealed and replaced by the Contribution Sociale Généralisée (CSG), effective 1 September 2020.


Related content

Employees (participants) and employers of a participant are required to pay their share of CSG to the Mauritius Revenue Authority. The amounts payable are based on the remuneration paid to employees, at prescribed rates.

Employers are required to submit a monthly return, but in certain instances annual CSG returns can be filed. The amounts of CSG to be remitted at the end of each month to the tax authority are to be transferred electronically.

Read a September 2020 report [PDF 363 KB] prepared by the KPMG member firm in Mauritius 

© 2022 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal