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 .
https://news.bloombergtax.com/daily-tax-report-international/mauritius-gazettes-amended-income-tax-regulations#bloombergtax
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