If you are a tax resident in Mauritius, you have to pay income tax in the country.
The main taxation system in the island is the "PAYE" (Pay As You Earn) system. Income tax is indeed collected at source on salaries at an average rate of 15%. The highest taxation rate is of 30%; tax exemption apply to people earning less than 18,500 rupees per month. In practice, your employer has to provide you with an employee declaration form (EDF) so that you can calculate your tax rate. Once completed, send your form to the Income Tax Department.
Taxation for self-employed workers:
The taxation system for self-employed workers is the CPS system. The CPS applies to self-employed workers earning incomes from trade, business, rents etc. CPS taxpayers must file a tax return every 6 months.
Good to know:
The VAT rate in Mauritius is of 15%.
Mauritius Revenue Authority
Income Tax Department