Income Tax for Foreigners
There is no distinction between nationals and foreigners for the payment of income tax. However, special tax concessions exist...
The employment of expatriates in Mauritius is regulated by the Non-Citizens (Employment Restriction) Act 1973. Non-citizens must hold a valid work permit to work in Mauritius. While there are no legal restrictions on employment fields, work permits depend on local skill availability. Foreigners representing foreign investors must also obtain work permits. This ensures that local labour is prioritised while facilitating foreign investment. The government closely monitors compliance with these regulations to maintain a balanced workforce.
Restrictions on Employment
The duration of stay for foreign workers is limited to four years for skilled workers. They may stay abroad...