Mauritius Gazettes Amended Income Tax Regulations

The Mauritian Official Gazette April 1 published Regulation No. 36/2023, to exempt income earned by holders of Mauritian Diaspora Certificates who return to Mauritius. The exemption applies to: 1) individual professional or self-employed income earned during the 10 succeeding income years before returning to Mauritius; and 2) income of young professionals earned during the five succeeding income years before returning to Mauritius. [Mauritius, Supreme Court, 04/01/23]

Reference: View Index. View Regulation No. 36/2023, Official Gazette No. 27/2023.