Income Tax
Self-Employed & Freelancer Tax in Mauritius
Your income is taxable — but so are your deductions. A survival guide for solo operators.
Are you self-employed?
If you invoice clients directly and control how, when and where you work, you're self-employed. The MRA distinguishes this from disguised employment.
What you can deduct
Business use of home, laptop and software, professional development, client meals (50%), travel, phone and internet — all deductible with receipts.
Register early
Register for TAN in your first year of self-employment. If earnings exceed Rs 6m, VAT registration is mandatory.
Save for tax
Aside 20-25% of every invoice for tax. Freelancers who don't set money aside are the most common late-payment penalty victims.
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