• Mauritius: Exclusion of non-residents from CSG

    Section 3(b)(ii) of the Contribution Sociale Généralisée (Amendment) Regulations 2021, No. 46 of 10 April 2021, excludes non-citizen employees who are not resident under section 73(1)(a) of the Income Tax Act. An individual is tax resident in Mauritius…
  • Mauritius: CSG Contribution - New statutory contribution

    New regulations for the Contribution Sociale Generalisée(CSG) have been made available. The CSG regulations were introduced by section 42(f) of the Finance (Miscellaneous Provisions) Act 2020 through a new Part in the National Pensions Act. The CSG Regulations…