Tax Map · Relocation rankings

Tax residency in Mauritius

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

A self-funded foreign individual can either use the easy, renewable one‑year Premium (digital‑nomad) Visa based on about USD 1,500/month in foreign income, or obtain longer‑term residence/permanent residence by investing roughly USD 375,000+ in approved real estate or business under the Economic Development Board programmes.

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.

“Resident individual ,means a person who has his domicile in Mauritius unless his permanent place of abode is outside Mauritius or has been present in Mauritius in that income year, for a period of, or an aggregate period of 183 days or more; or for an aggregate period of 270 days or more in the 2 preceding income years.” — Mauritius Revenue Authority

Estimate — confirm against the linked sources. See methodology.