Amendment to the «Contribution Sociale Généralisée »
Article Published on May 13, 2021
ITL released a newsletter1 in April to give key insights on the Contribution Sociale Généralisée (Amendment) Regulations 2021 (the “Regulations"). As per the Regulations, non-citizens employees, who are not tax resident in Mauritius in line with the definition
provided by the Income Tax Act 1995 (ITA), will not be required to contribute CSG.
This amendment is retrospective and is deemed to come into effect as from 1 September 2020.
1 Access our newsletter here: CSG:Exclusion of foreign employees who are not tax resident in Mauritius
