Mauritius Tax Residency Guide 2026

Overview — Tax Residency Rules

Mauritian tax law distinguishes between resident and non-resident individuals and companies. The residency status determines the scope of taxation: residents are taxed on worldwide income, while non-residents are taxed only on Mauritian-source income. The Mauritius Revenue Authority (MRA) applies statutory tests consistent with international norms and OECD guidance. The tax year runs from 1 July to 30 June.

Individual Residency — 183-Day Rule

An individual is considered a tax resident of Mauritius if they meet any of the following conditions in a tax year:

• Physical presence: Present in Mauritius for 183 days or more in the tax year (1 July to 30 June)
• Permanent home: Has a permanent place of abode available in Mauritius and is present for any part of the tax year
• Centre of vital interests: Has the centre of personal and economic interests in Mauritius (even if physical presence is less than 183 days)

An individual who is present in Mauritius for less than 183 days and does not have a permanent home or centre of interests is a non-resident and is taxed only on Mauritian-source income.

Corporate Residency

A company is considered a tax resident of Mauritius if:

• Incorporation: It is incorporated under the laws of Mauritius (Companies Act 2001)
• Management and control: Its central management and control is exercised in Mauritius

Companies incorporated in Mauritius are automatically treated as resident for tax purposes. The "central management and control" test is relevant for companies incorporated elsewhere that manage their affairs from Mauritius. GBL1 companies must demonstrate economic substance in Mauritius, including having a physical office, employees, and board meetings held in Mauritius.

DTT Tie-Breaker Rules

Mauritius has signed over 45 Double Taxation Treaties (DTTs) with major economies including India, France, UK, China, South Africa, UAE, Singapore, and many others. For individuals who are dual residents under both countries' domestic laws, the DTT provides tie-breaker rules in the following order:

• Permanent home: The individual is resident of the country where they have a permanent home available
• Centre of vital interests: If a permanent home is available in both, the residence is where personal and economic relations are closer
• Habitual abode: If the centre cannot be determined, the residence is where the individual has a habitual abode
• Nationality: If an habitual abode exists in both or neither, the residence is the country of nationality
• Mutual agreement: If still unresolved, the competent authorities of both countries decide by mutual agreement

Residence Permit Pathways

Foreign nationals seeking to reside in Mauritius can obtain residence permits through several pathways:

• Occupational Permit: For professionals with a job offer in Mauritius (valid for 3 years, renewable) — minimum monthly salary MUR 50,000
• Investor Permit: For individuals investing a minimum of USD 50,000 in a Mauritian business
• Self-Employed Permit: For self-employed professionals and freelancers
• Retirement Permit: For retirees aged 50+ with proof of monthly income of at least USD 1,500
• Permanent Residence: Available after three years of holding an Occupational/Investor Permit

Holding a residence permit does not automatically confer tax residency — the 183-day rule or centre of interests test must also be met.

FAQs

Can I be tax resident in Mauritius while living there part-time?

Yes, if you spend 183 days or more in Mauritius in a tax year (July–June), you are a tax resident regardless of visa status. If you spend fewer than 183 days but have a permanent home and your centre of interests in Mauritius, you may also be considered resident.

Does Mauritius tax foreign income of residents?

Yes, Mauritius taxes worldwide income of tax residents at the flat 15% IIT rate. However, foreign tax credits (FTC) are available for taxes paid in the source country. Foreign employment income may also be exempt if you spend more than 183 days outside Mauritius in a 12-month period.

How does the Mauritius-India DTT affect tax residency?

The Mauritius-India DTT is one of the most significant treaties for investment structuring. It provides that capital gains from the sale of shares of a Mauritian company are taxable only in Mauritius (0% CGT). The treaty also provides tie-breaker rules and reduced WHT rates. The treaty was amended by the 2016 Protocol introducing a Limitation of Benefits (LOB) clause and source-based taxation of shares in Indian companies acquired after 1 April 2017.

Disclaimer

This guide provides general information about Mauritian tax residency rules for the 2026 tax year. Tax laws and treaties may change. Always consult with a qualified Mauritian tax advisor or the MRA directly for advice specific to your situation. InvestmentKit does not provide tax advice.