Self-Employed Tax in Mauritius: A Freelancer’s Playbook
How freelancers, consultants and sole traders in Mauritius compute income tax, CSG and VAT — plus deductible expenses and record-keeping.
Going self-employed in Mauritius means you become your own payroll, tax and compliance department. The upside: control over deductions and structure. The downside: three separate obligations to MRA — PIT, CSG and (potentially) VAT.
Deductible business expenses
Expenses incurred wholly, exclusively and necessarily in the production of income are deductible. Common items include home-office utilities apportionment, professional insurance, subscriptions, telecoms and depreciation on equipment.
CSG for self-employed
You pay CSG on your annual net income at the prescribed rate, alongside your personal return.
VAT threshold
Once turnover exceeds MUR 6 million (or you fall into a compulsory profession category), VAT registration applies — see our guide to VAT registration.
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