Being self-employed in Mauritius

Famous for its sandy beaches and turquoise waters, Mauritius is also a favorite destination for self-employed foreigners. If you also want to follow their steps, discover with Magellan the steps involved in being self-employed in Mauritius, including obtaining the relevant permit and understanding taxation for self-employed individuals.

Defining the self-employed status in Mauritius

In Mauritius, being self-employed means carrying out an activity on your own and providing your services directly to a company without anyone else being involved. This type of employment can be applied to a wide range of sectors that do not necessarily operate within a traditional professional framework.

Activities that can be undertaken by self-employed foreigners

As a self-employed expat in Mauritius, you can indulge in a wide range of professional activities, such as marketing and commerce, IT, sports and leisure. Other professions, such as translators, interpreters, photographers and copywriters, are also popular.

Do I need a permit to be self-employed in Mauritius?

Self-employed foreigners in Mauritius need to obtain an Occupation Permit (OP) Self-Employed. This permit is renewable for a period of 10 years. Holders of this permit are allowed to live and work in Mauritius as self-employed individuals as long as their professional activity is compliant with current legislation.

How to qualify for the Occupation Permit Self-Employed in Mauritius?

To be eligible for the Occupation Permit Self-Employed, applicants need to meet certain conditions:

• You must present a clearly defined professional project;
• You must have a business plan;
• You must commit to work alone (without hiring any collaborator*);
• Your diplomas must be in line with the professional project;
• You must have potential customers in Mauritius or abroad;
• You need to make a capital contribution of $35,000 in an unblocked Mauritian account;
• You need to generate annual revenue of €20,000 from the 3rd year onwards.

Note that the OP Self-Employed needs to be renewed after 10 years.

*Although the OP Self-Employed is intended for foreigners carrying out professional activity individually, its holder is authorized to recruit a member of the local administrative staff.

Fees and taxes

When applying for the Occupation Permit Self-Employed, the applicant has to pay a government tax of USD 1,000, plus USD 400 per dependent, if applicable. If you are planning to move to Mauritius with your family, you can apply for a Dependent Permit for them.

Procedures for obtaining the Occupation Permit Self-Employed

The procedure for obtaining the Occupation Permit Self-Employed requires careful preparation. You are advised to get started at least 3 months before your arrival in Mauritius. Once in Mauritius, you will need to present the following original documents:

• Detailed business plan and financial forecasts;
• Two letters of intent;
• Recent CV;
• Academic or professional qualifications;
• Full birth certificate (no extracts);
• Passport;
• Recent passport-type photo;
• Company registration card;
• Proof of investment;
• Recent medical certificate.

Magellan can assist you in preparing and submitting your application correctly.

Steps for obtaining the Occupation Permit Self-Employed

The steps involved in obtaining the Occupation Permit Self-Employed are as follows:

• Verification of your project by an expert;
• Gathering the required documents;
• Submitting your application;
• Finalizing administrative formalities once you’re in Mauritius, including the opening of a bank account and obtaining a Business Registration Number (BRN) for your sole proprietorship.

Taxes for self-employed foreigners in Mauritius

Residents in Mauritius are subject to income tax based on their annual income. Tax rates vary according to income bracket. They are also subject to VAT when their turnover reaches the Rs 6 million threshold.

Personal income tax	Progressive rate of 10% to 15%
Up to Rs 700,000	10 %
From Rs 700,000 to Rs 975,000	12.50%
Above Rs 975,000	15 %
Solidarity Levy (on annual taxable revenue above Rs 3 million)	25 %

Conclusion

You can live a unique and enriching experience by being a self-employed expat in Mauritius. Thanks to this status, and the country’s favorable conditions, you’ll be able to carry out your professional activity serenely. To better understand the legal and tax requirements, and take full advantage of this opportunity, contact the Magellan team now!