Teleworking island Mauritius

Notice to employees, freelancers, auto-entrepreneurs, digital nomads! Mauritius opens its doors for the telework.

A very simple tax system

We talk about it if you ever fall in love with Mauritius and want to settle there permanently by obtaining a residence permit.

First, whether for premises or expatriates who have their residence permits, there is a 15% flat income tax.

For businesses, wage costs represent 2.5%. In addition, there is a gross wage tax of 10 per cent for wages below 50,000 Rs, i.e. 990.55 euros, or 15% for wages above this sum.

For self-employed people, there is a 15% tax on income as for employees. It is appropriate to register with the MRA.

There is a VAT which is required when turnover exceeds Rs 6,000,000 per year, i.e. around EUR 118 866.24.

For businesses, profits are also taxed at 15%. There are also 10 % of employers' costs for wages of more than 19 000 RS (about 500 euros), as well as the social responsibility corporate (CSR) which amounts to 2 % of income.

Mauritius-based companies are not taxed on: dividends, capital gains, capital gains, import-export activities. In addition, there are no customs duties on imports, no property or housing tax and no inheritance duties for direct line descendants.

Conditions for telework in Mauritius

For foreigners who want to settle on the island, a visa is required. There are several requirements for obtaining a visa or work permit. There are several types. But good news for the TV crew!

A compulsory work permit

For a foreign national, it is normally prohibited to engage in a gainful or gainful occupation unless he is issued a work permit. There are two permits:

Work permits or work permits

To obtain the Works allowed:

• The national must in principle be between 20 and 60 years of age;
• It must justify having skills, qualifications and experience;
• It is possible to apply individually or collectively.

The occupation allowed or the permit of occupation

It is a licence for employed professionals of Mauritian enterprise, entrepreneurs and self-employed. This is generally the status that digital Nomad can have.

It is issued for three years renewable three times for the same duration. It can also be applied for for 10 years in case of a permanent residence permit.

For employees, there is a wage condition which must be at least Rs 60,000. Except for the information and communication technology sector where it is 30,000. It is therefore ideal for beginner digital nomads. Moreover, the employee must justify his skills and qualifications.

For entrepreneurs, there is an initial investment condition of at least $35,000. There is also a minimum turnover (2,400,000 Rs) accumulated within 3 years prior to the issuance of the permit.

Special visa for telework in Mauritius

During the pandemic period, with a strong desire to attract foreigners, the government introduced a special visa. « telework island Mauritius » : THE PREMIUM VISA.

This is a perfect visa for « digital nomads » who are engaged in telework, distance work and whose place of business is not located in Mauritius. This precious sesame is valid for a renewable year.

It is subject to certain conditions:

• First, you need proof of a long stay;
• Secondly, travel and health insurance must cover the entire period of stay;
• Finally, the visitor must have a place of activity and a source of income outside Mauritius.

The visa does not authorize employment in a local company. In addition, the other conditions also apply. In other words, there is always the condition for a certain minimum income.