Tax Residency in Mauritius: How to Qualify
The 183-day rule, Occupation Permit residency, and the tax consequences of becoming — or ceasing to be — a Mauritian tax resident.
Mauritian tax residency triggers worldwide taxation with a foreign tax credit — a very different footprint from non-resident treatment, where only Mauritius-sourced income is caught. The rules are relatively simple, but planning around them is where value is created.
Individual residency tests
You are resident if present in Mauritius for at least 183 days in a fiscal year, or 270 days aggregated over three fiscal years including the current year, or if your domicile is in Mauritius.
Company residency
A company is resident if incorporated in Mauritius or if its central management and control are exercised in Mauritius.
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