Tax Atlas

Am I a tax resident of Mauritius?

Short answer: usually yes once you cross 183 daysPwC Worldwide Tax Summaries“Presence in Mauritius is for a period of or periods amounting in the aggregate to at least 183 days in that income year.”View source · accessed 2026-09-08 in a year. But a day count is only the headline test — a home, family, or economic ties can pull you in sooner, and staying under it does not automatically keep you out.

Verified September 12, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · not tax advice

The residency test in Mauritius

The number that decides it: 183 daysPwC Worldwide Tax Summaries“Presence in Mauritius is for a period of or periods amounting in the aggregate to at least 183 days in that income year.”View source · accessed 2026-09-08. Cross that in a year, and Mauritius counts you as tax resident. An individual is tax resident if present in Mauritius for at least 183 days in the income year, or for an aggregate of 270 days across that year and the two preceding years, or if domiciled in Mauritius unless the permanent place of abode is elsewhere. Meeting any one test is enough.

Remittance basis foreign income
Residents are in principle taxed on worldwide income, but income from outside Mauritius is only taxable to the extent it is received (remitted) in Mauritius. Foreign income kept offshore is effectively outside the Mauritian tax net. [source]PwC Worldwide Tax Summaries“Resident individuals are subject to Mauritian income tax on their worldwide income from all sources. However, income derived from outside Mauritius is taxable only to the extent that it is received in Mauritius.”View source · accessed 2026-09-08

If you're close to the line

A day count only helps if the count is right. Travel that crosses midnight, short trips home, and which end of a stay counts as arrival or departure all change the total — and get miscounted constantly.

The free 183 Days residency tracker logs your actual travel and checks it against Mauritius’s verified threshold, so you are working from a real count instead of a guess.

What residency actually changes

Once you are tax resident, Mauritius generally taxes your worldwide income, topping out at 20%PwC Worldwide Tax Summaries“As of 1 July 2023, a progressive tax system has been introduced.”View source · accessed 2026-09-08. Mauritius replaced its former flat personal tax with a progressive scale from 1 July 2023, and the top marginal rate is 20 percent. The scale was revised again effective 1 July 2025 but the top rate remains 20 percent. Stay a non-resident, and Mauritius typically taxes only income sourced there.

Working remotely? See digital nomad taxes in Mauritius for the visa route and your effective rate. Full picture: Mauritius tax guide.

Frequently asked questions

How many days can I spend in Mauritius before becoming a tax resident?

183 days. An individual is tax resident if present in Mauritius for at least 183 days in the income year, or for an aggregate of 270 days across that year and the two preceding years, or if domiciled in Mauritius unless the permanent place of abode is elsewhere. Meeting any one test is enough. Arrival and departure days are counted according to Mauritius's own rule, not a universal convention — check the source below for the exact method.

Can I become a tax resident of Mauritius even under the day count?

Yes, in some cases. Mauritius also has a rule beyond the simple day count — see the detail below. A permanent home, family, or economic ties can trigger residency independent of days spent.

What does tax residency in Mauritius actually cost me?

Mauritius's income tax tops out at 20%. Mauritius replaced its former flat personal tax with a progressive scale from 1 July 2023, and the top marginal rate is 20 percent. The scale was revised again effective 1 July 2025 but the top rate remains 20 percent. Residency is what makes you liable for it in the first place — non-residents are typically taxed only on Mauritius-source income, not worldwide income.

Sources

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When to talk to an advisor

This page maps Mauritius’s general residency test. It cannot weigh your treaty position, your specific ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Mauritius (and in your home country) review your situation before you act.