Income Tax
Employee Stock Options in Mauritius: Tax Treatment
ESOPs, RSUs and share plans — how they're taxed for Mauritian employees.
Grant, vesting and exercise
Options are typically taxed at exercise (spread between market value and exercise price = income). RSUs are taxed at vesting.
Employer withholding
Employers must withhold PAYE on the taxable amount at exercise/vest. Cash-settled awards are simpler than share-settled.
Cross-border plans
Employees in Mauritius with foreign-parent-company options need careful sourcing analysis. Get advice.
Disposal
Subsequent sale of shares — no CGT. But watch trader-recharacterisation rules.
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