Mauritius: Amendments to Finance Bill 2022

Finance Bill 2022 passed with minor amendments in Parliament and was signed by the president

Finance Bill 2022 passed with minor amendments and was signed by the president

The Finance (Miscellaneous Provisions) Bill 2022 passed with minor amendments in Parliament and was signed by the president on 2 August 2022.

Read TaxNewsFlash for key tax measures in the Finance Bill 2022.

One of the amendments under the Finance Act 2022 concerns when a company conducts its business outside of Mauritius but has an employee working remotely from Mauritius. In general, the gross income attributable to the work of that employee will be deemed to be income derived from Mauritius. However, this will not apply when the:

  • Employee is holder of a premium visa; and
  • Core business activity of the company is outside of Mauritius.

This amendment provides clarity to non-resident companies as they will not create a taxable presence in Mauritius when their employees come to work in Mauritius under the work-from-anywhere policy.

Read an August 2022 report [PDF 194 KB] prepared by the KPMG member firm in Mauritius


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