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 governed by the Non-Citizens (Employment Restriction) Act 1973. Non-citizens cannot be engaged in any occupation in Mauritius if they do not hold a valid work permit.
Subject to the Non-Citizens (Employment Restriction) Act 1973, there are no legal restrictions on the employment of foreigners in any specific field, but the issuance of a work permit will depend on the underlying skills not being available locally at the time. A foreigner designated to represent the interest of a foreign investor in Mauritius is also required to obtain a work permit.
Restrictions on Employment
The duration of stay for foreign workers is limited to four years for skilled workers. They may stay abroad...