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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Mauritius /3. Payroll and particular aspects of employee remuneration / 3.1 Tax/social security free remuneration
Commentary

3.1 Tax/social security free remuneration


Mauritius

3.1ÌýÌýÌýÌý Tax/social security free remuneration

Exempt income of individuals includes:

  1. Ìý

    •ÌýÌýÌýÌý emoluments derived by an employee from his employment with an entity licensed by the Financial Services Commission (FSC), and the employee manages an asset base of not less than USD 100m and is issued with:

  2. Ìý
    1. Ìý

      ÌýÌýÌýÌý an Asset Manager Certificate

    2. Ìý

      ÌýÌýÌýÌý a Fund Manager Certificate, or

    3. Ìý

      ÌýÌýÌýÌý an Asset and Fund Manager Certificate, on or after 1 September 2016, by the FSC

  3. Ìý

    The exemption is valid for a period of five income years from the income year in which the employee was granted the certificate.

  4. Ìý

    •ÌýÌýÌýÌý emoluments derived by

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