Mauritius

Eastern Africa · MU · 45 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• domicile in Mauritius unless permanent place of abode is outside Mauritius
• presence in Mauritius for an aggregate period of 183 days or more in an income year
• presence in Mauritius for an aggregate period of 270 days or more in the income year and the two preceding income years

Leaving is relatively straightforward if you drop below the day-count tests and establish a permanent place of abode outside Mauritius; however, those domiciled in Mauritius remain tax resident unless they can show their permanent home is abroad, which adds some complexity.

Source: Mauritius Revenue Authority

Tax treaty network (46)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.