Mauritius Tax Residency Rules Explained (2026)

Understanding when you become tax resident in Mauritius — and how foreign income is treated once you are — is the foundation of any move. Mauritius is attractive precisely because the rules are clear and the rates are low, but the benefits only apply if you meet the residence tests and leave your former residence cleanly. This is a plain-English explanation from a British-lawyer-led firm; it is general guidance, not advice on your specific position.

The three tests for tax residence

Under the Income Tax Act, an individual is tax resident in Mauritius in an income year (1 July–30 June) if any one of these applies:

• 183-day test: you are present in Mauritius for 183 days or more in the income year.
• 270-day test: you are present for an aggregate of 270 days across the income year and the two preceding years.
• Domicile test: you are domiciled in Mauritius, unless your permanent place of abode is outside Mauritius.

Days are counted on physical presence, so keeping a simple, contemporaneous travel record matters — it is the evidence a tax authority will ask for.

Domicile versus residence

Residence and domicile are different ideas. You can become tax resident quickly by day-count, but domicile — broadly, your permanent home — is stickier and is what unlocks the remittance basis below. Most new arrivals are Mauritius-resident but non-domiciled, which is the favourable position.

What Mauritius taxes

Tax residents face a personal income tax of 0–20%. There is no capital gains tax, no inheritance tax, no wealth tax and no withholding tax on dividends — see our taxation guide. Crucially for new arrivals, non-domiciled residents are taxed on a remittance basis: foreign-source income is taxable in Mauritius only to the extent it is remitted to Mauritius. Spending abroad on a foreign card, or keeping funds offshore, is generally not a remittance — but mixing capital and income in one account is a classic trap, so keep clean, separate accounts from day one.

Double taxation agreements in practice

Mauritius has a network of more than 45 double taxation agreements, including with the UK, France, Germany, South Africa and India. A treaty allocates taxing rights between the two countries and provides tie-breaker rules where both would otherwise treat you as resident. In practice this is how you avoid being taxed twice on the same income — but a treaty only helps once you are genuinely resident in Mauritius and can prove it.

Leaving your former tax residence

The most common and costly mistake is assuming a Mauritian permit ends your liability at home. It does not. Countries such as the UK (Statutory Residence Test), France (foyer and centre of economic interests), Germany (any available dwelling, plus extended limited liability for moves to low-tax states) and South Africa (residence-based worldwide taxation) each apply their own tests. Some also levy exit taxes on unrealised gains for substantial shareholders. You must genuinely become non-resident in your former country; we coordinate with your home-country adviser so both sides align.

Proving residence: the Tax Residence Certificate

Once resident, you can apply to the Mauritius Revenue Authority for a Tax Residence Certificate (TRC) — the document banks and foreign tax authorities rely on to recognise your status and apply treaty relief. Banks increasingly ask for it during onboarding, so it is worth obtaining early.

Which permit makes you resident?

Any residence route can support tax residence provided you meet the day-count tests: the retirement permit, an occupation permit, property investment, the premium visa or the Golden Visa. Choosing the right one, and structuring the move so the tax outcome actually lands, is where we start — get in touch.

How do you become tax resident in Mauritius?

You are tax resident if you spend 183 days or more in Mauritius in the income year (1 July–30 June), or 270 days across three consecutive years, or you are domiciled in Mauritius with your permanent home there. Meeting any one test is enough.

Is foreign income taxed in Mauritius?

Non-domiciled residents are taxed on a remittance basis: foreign-source income is only taxable to the extent it is brought into Mauritius. Income kept offshore, or spent abroad on a foreign card, is generally outside the Mauritian tax net — but keep capital and income in separate accounts to avoid contamination.

Does a Mauritius residence permit make me tax resident?

Not automatically. A permit gives you the right to live in Mauritius, but tax residence depends on the day-count and domicile tests. To gain the tax benefits you must both meet those tests and genuinely cease to be resident in your former country.

What is a Tax Residence Certificate and do I need one?

A TRC is issued by the Mauritius Revenue Authority and confirms your Mauritian tax residence for a given year. Banks and foreign tax authorities use it to apply double-tax-treaty relief, so most residents obtain one.

Does Mauritius have a double taxation agreement with my country?

Mauritius has over 45 double taxation agreements, including with the UK, France, Germany, South Africa and India. These allocate taxing rights and prevent the same income being taxed twice, but only once you are genuinely resident in Mauritius.

Sources & further reading

Figures are summarised for general guidance and were correct at the time of writing; tax and immigration rules change, so we confirm the current position for your circumstances before you act.

• Mauritius Revenue Authority
• PwC Worldwide Tax Summaries — Mauritius
• Income Tax Act — Mauritius (MRA)
• Economic Development Board (EDB)