• Payments from superannuation funds or personal pension schemes approved by the Director-General of the Mauritius Revenue Authority (MRA)
• Lump-sum payments under the National Savings Fund Act
• Retirement allowances
An invalid’s basic pension, contributory invalidity pension and caregiver’s allowance payable under the National Pensions Act is exempt from income tax.
Self-employment and business income. Self-employed individuals carrying on a trade, business or profession are subject to tax on their business profits. Expenses are deductible to the extent they are exclusively incurred to produce gross income.
An artist who is a member of the Mauritius Society of Authors with yearly gross income of MUR500,000 or less may opt to have his or her allowable expenses computed at an amount equal to 50% of his or her gross income from his or her artistic works, other than literary works.
All income derived from business is taxed with other income at the rates set forth in Rates
Investment income. Interest income is taxable in the same manner as the other taxable income of the individual at the appropriate tax rates (see Rates). Interest derived by nonresidents on deposits held with Mauritian banks is exempt from tax. Residents and nonresidents are exempt from tax on the following types of interest:
• Interest on savings or fixed deposit accounts with Mauritian registered banks or nonbanking institutions authorized to accept deposits
• Interest on government securities and Bank of Mauritius Bills
• Interest on debentures and sukuks quoted on the stock exchange
• Interest on debentures or bonds issued by a company to finance renewable energy projects, the issuance of which has been approved by the Director-General, on such terms and conditions as the Director-General may determine
• Interest on a sustainability bond or a sustainability-linked bond issued in accordance with the bond principles, guidelines and handbooks administered by the International Capital Market Association to finance sustainable projects in Mauritius
• 80% of interest on money loaned through the peer-to-peer lending platform operated under a license issued by the Financial Services Commission under the Financial Services Act
• Interest on a bond issued by a public sector company to finance infrastructure projects if approved by the Minister and if the government of Mauritius, a statutory body or a local authority or the Rodrigues Regional Assembly holds directly or indirectly, more than 50% shares of the company
Dividends paid by resident companies are exempt from tax. Directors’ fees. Directors’ fees paid to residents are taxed in the same manner as employment income, regardless of whether the services are rendered in or outside Mauritius. Excessive remuneration is considered a distribution, which is fully taxable in the hands of the individual. Directors’ remuneration is taxed in the year the remuneration is charged in the company’s accounts.
deposit accounts from Mauritian banks or nonbank deposittaking institutions under the Banking Act and interest on government securities and Bank of Mauritius bills of the individual or his or her spouse, as the case may be, exceeds MUR4 million.
• The taxpayer benefits from the new housing scheme, which is to be set up on or after 1 January 2011. At the time of writing, the housing scheme had not yet been set up.
An individual may benefit from a solar investment allowance based on the amount invested in a solar energy unit, including photovoltaic kits and batteries for the storage of electricity. For a couple, the allowance may be apportioned equally if neither spouse is a dependent spouse. Any unrelieved amount is carried forward to the next tax year.
Investment in a rainwater harvesting system qualifies for an investment allowance. Any unrelieved amount can be carried forward indefinitely. In the case of a couple, the relief may be taken either by one spouse or in equal portions by each spouse. For this purpose, expenditure on a rainwater harvesting system includes consultancy, design works, excavation works, gutters and specialized water tanks. Expenses on a fast charger for an electric car qualify for a 200% deduction against the gross taxable income of the individual.
Expenses incurred on a fast charger are eligible for a deduction in the year of acquisition; any unrelieved amount can be utilized against the net income of the subsequent years. The deduction is not available if the expense has been subject to the 200% deduction against his or her gross taxable income.
An individual is eligible for relief on any contribution made to the COVID-19 Solidarity Fund after deducting any IET, interest relief, relief for medical or health insurance premiums and deduction for household employees made during the income year ended 30 June 2020 and the income year ending 30 June 2021. Any excess contribution may be used in the subsequent two income years.
Donations to charitable institutions are deductible up to a maximum amount of MUR50,000 for the income year ending 30 June 2023. From the income year ending 30 Jun 2022, an individual is also allowed a yearly deduction for contributions to approved personal pension schemes that have been approved by the Financial Services Commission for the provision of a pension for himself or herself up to a maximum of MUR50,000 for the year ended 30 June 2023.
An individual who has adopted an animal from the Mauritius Society for Animal Welfare or a nongovernmental organization (NGO) may deduct MUR10,000 for each animal adopted, subject to a maximum of MUR30,000. For this purpose, the NGO should be registered with the Mauritius Revenue Authority on such terms and conditions as it may determine.
Income of a person holding a premium visa for work performed remotely from Mauritius. From 1 November 2020, the income of an individual holding a premium visa for work performed remotely from Mauritius is deemed to be Mauritian-source
the same meaning as the net income for income tax purposes but excludes any passive income.
For the purposes of the CSG, a part-time employee is considered to be a participant and it is irrelevant if the employment is of a permanent nature or a contract for fixed duration. A foreign national, a person aged 65 and above, and an executive director are each also considered to be a participant. The following individuals are not considered to be a participant:
• A non-citizen employee of an export manufacturing enterprise who has resided in Mauritius for a continuous period of less than two years, including any period of absence that does not exceed nine consecutive weeks or during which he or she maintains a residence in Mauritius
• A non-citizen who holds a work permit and is employed by a foreign contractor engaged in the implementation of a project that is funded by a foreign state in an amount that is not less than 50% of the estimated project value, from grant or concessional financing, as determined by the Finance Minister
• An individual training in a training scheme set up by the government or under a joint public-private initiative with a view to facilitating the placement of job seekers in gainful employment
• A non-citizen employee who is not tax resident in Mauritius
• A non-executive director
D. Tax filing and payment procedures
Employers must withhold taxes on employees’ emoluments. Individuals with self-employment or business income must make quarterly tax payments based on their income for the preceding quarter.
Every taxpayer must file a return electronically by 15 October, stating the amount of all income received during the preceding year ending 30 June. Taxpayers must pay any tax due when they file the return. They may claim a refund on the annual return for any overpayment of tax. Regardless of their level of taxable income, the following individuals should submit an annual tax return:
• An individual who derives emoluments that have been subject to tax under the Pay-As-You-Earn (PAYE) system
• An individual who derives business income exceeding MUR2 million in an income year
• An individual who derives a yearly net income of more than MUR90,000
• An individual who derives Mauritian-source income that has been taxed at source
• An individual who has chargeable income
Married persons are taxed separately. Joint taxable income can be shared in any manner chosen by the couple.
An individual with a yearly total of net income and exempt income of more than MUR15 million or with assets exceeding MUR50 million must submit a statement of assets and liabilities at the time he or she files his or her annual tax return. This requirement does not apply to a nonresident or a resident who is a foreign national. The requirement also does not apply if the individual has submitted his or her tax returns for the last five years.
China Mainland Macau SAR Sweden
Congo Malawi Switzerland (Democratic Malaysia Tanzania Republic of)
Congo (Republic of)
Maldives Tonga
Malta
Trinidad
Croatia Mexico and Tobago
Cyprus Monaco Tunisia
Czech Republic
Mozambique Türkiye
Denmark Namibia Tuvalu
Dominica Nauru Uganda
Egypt Netherlands United Arab
Estonia New Zealand Emirates
Eswatini
Norway United Kingdom
Fiji Oman United States
Finland Papua New Guinea Vanuatu
France Paraguay Vatican City
Gabon Poland Zambia
Gambia
Germany
Portugal Zimbabwe
Qatar
A visa is granted for a period of two weeks on arrival to citizens of Algeria, Comoros, Iran, Madagascar, Myanmar and Nigeria.
A visa is granted for a period of 60 days on arrival if the individual holds a passport from the following jurisdictions.
Albania
Equatorial Guinea Nicaragua
Andorra Eritrea Niger
Armenia Ethiopia North Macedonia
Azerbaijan Georgia Palau
Bosnia and Guinea Panama Herzegovina
Burkina Faso
Guinea-Bissau
Guatemala
Peru
São Tomé and Cambodia Haiti Príncipe
Cameroon Honduras Senegal
Central African Jordan Serbia
Republic Kazakhstan Tajikistan
Colombia Lebanon Thailand
Costa Rica
Liberia
Timor-Leste
Côte d’Ivoire Mauritania Togo
Cuba Marshall Islands Turkmenistan
Djibouti Micronesia Ukraine
Dominican Moldova Uzbekistan
Republic Mongolia Uruguay
Ecuador Montenegro Venezuela
El Salvador Morocco
A foreign investor applying for permanent residence status (see Section H) may be issued a multiple-entry visa valid for up to one year pending the grant of the permanent resident status.
G. Work permits and self-employment
Work permits and residence permits are required for all foreign nationals who wish to work in Mauritius. The permits are valid for one year and are renewable. Work permits are usually granted to foreign nationals who possess professional and technical qualifications in fields for which locally qualified candidates are
• A professional must have a monthly basic salary of at least MUR22,500. For a professional working in the public sector under the Service to Mauritius Programme, the employment period should not exceed three years.
• A young professional should complete at least an undergraduate degree in a local tertiary education institution recognized by the Tertiary Education Commission. Alternatively, the young professional should complete an internationally recognized professional certification, equivalent to at least an undergraduate degree, dispensed by a registered institution in Mauritius.
The spouse of the holder of an occupation permit may be granted an occupation permit.
The following table provides the fees applicable for an occupation permit as a professional:
Period of employment
Less than nine months 300
Between nine months and two years
400
Between two years and three years 500
Between three years and five years 800
Between five years and 10 years 1,000
The holder of an occupation permit as a professional or the holder of a residence permit as a retired non-citizen may invest in any business provided that the following conditions are satisfied:
• He or she is not employed in the business.
• He or she does not manage the business.
• He or she does not derive any salary or employment benefits from the business.
A non-citizen may apply for a family occupation permit that authorizes the non-citizen, his or her spouse, dependent child, parent, other dependent or such other person working exclusively for the family unit to become a resident for a period of 10 years provided that the criteria specified in Part II of the First Schedule to the Economic Development Board Act are satisfied. Such a permit may allow the individual or his or her spouse to carry out any occupation in Mauritius for reward or profit or take up employment in Mauritius and any person working for the family unit as may be approved by the immigration officer to take up employment with the applicant for the purpose of attending to the needs of the family.
The Premium Investor Certificate is issued by the EDB and has the objective of promoting emerging sectors, pioneering industries, innovative technologies and any other approved targeted economic activities and of facilitating the acquisition of non-strategic assets of the government. The minimum investment is MUR500 million. The holder of a Premium Investor Certificate may benefit from the following:
• Rebates, exemptions and preferential rates on taxes, duties, fees, charges and levies under any laws
• Facilities, grants and exemptions on land and buildings, infrastructure and public facilities, and utilities and labor requirements, which are approved by the Minister
The Expert Occupation Permit (EOP) has been introduced for highly qualified professionals, but it is not yet in force. The