The employment of expatriates in Mauritius is governed by the Non-Citizens (Employment Restriction) Act 1973. Non-citizens cannot be engaged in any occupation in Mauritius if they do not hold a valid work permit.
Subject to the Non-Citizens (Employment Restriction) Act 1973, there are no legal restrictions on the employment of foreigners in any specific field, but the issuance of a work permit will depend on the underlying skills not being available locally at the time. A foreigner designated to represent the interest of a foreign investor in Mauritius is also required to obtain a work permit.
There is no distinction between nationals and foreigners for the payment of income tax. However, special tax concessions exist for expatriate staff of companies holding a Category 1 Global Business License or Banks holding a Category 2 Banking License and for companies operating under special incentive schemes.
The duration of stay for foreign workers is limited to four years for skilled workers. They may stay abroad for one year before taking up employment again. Supervisory staff may be granted work permits for 5 years. Expatriates within the technical/managerial sector and investors may stay for a period exceeding five years, but must first swear an affidavit to the effect that they will leave the country at the expiry of their work permit and furnish an additional bank guarantee of MUR 20,000 to the Passport and Immigration Office.