Tax residency in Mauritius

Moving to Mauritius, obtaining a permit and becoming tax resident are different matters. How you organise your income and investments follows from your tax position in each country concerned. The time you spend in Mauritius is one of the elements to consider.

Does a residence permit establish tax residency?

No. A permit allows you to stay subject to its conditions. An individual’s tax residency is determined by the Income Tax Act. Obtaining a permit, purchasing a home or opening a bank account does not replace that assessment. This distinction follows from section 73 of the Act.

Immigration status, tax residency and tax filings should therefore be considered separately. Our overview of Mauritius sets out the main residence routes and the wider financial framework.

What are the three Mauritius tests?

An individual is tax resident for an income year if they meet one of the following criteria:

Test	What the law requires
Domicile	Domicile in Mauritius, unless the individual’s permanent place of abode is outside Mauritius.
Annual presence	At least 183 days in Mauritius during the income year, whether in one stay or several.
Three-year presence	At least 270 days across the income year being assessed and the two preceding income years.

These are alternative tests, not cumulative requirements. Domicile is a legal concept, not simply a mailing address or ownership of a property. Income Tax Act, section 73(1)(a).

Are the 183 days counted over the calendar year?

No. The Mauritius income year runs from 1 July to 30 June. A calculation from 1 January to 31 December may therefore give the wrong answer. Income Tax Act, section 2.

For the income year from 1 July 2026 to 30 June 2027, the 270-day test includes that period, the year from 1 July 2025 to 30 June 2026 and the year from 1 July 2024 to 30 June 2025. For example, 100 days in each of these years would total 300 days. The three-year threshold would be met even without reaching 183 days in the latest year. This example concerns only the Mauritius physical-presence test.

Can you remain tax resident in your previous country?

Yes. Each country initially applies its own domestic rules. Moving to Mauritius does not automatically end tax residency elsewhere.

France, for example, considers your home or, failing that, your principal place of stay, professional activity carried out in France unless it is ancillary, and the centre of economic interests. Spending fewer than 183 days in France does not, by itself, establish non-residence. The position is assessed individually, including for each member of a couple. French tax authority, non-residents of France.

A home kept available, family remaining in the previous country or an ongoing professional role should therefore be reviewed before departure, together with your record of days spent in each country. Whether these ties maintain your tax residency depends on that country’s rules and on your circumstances.

The same review must use the relevant local rules when the departure country is not France. The French example is not a universal test for people moving from other jurisdictions.

What does a tax treaty change?

If both countries consider you resident under their domestic laws, an applicable treaty may determine your residence for its purposes. First establish that a treaty exists, is in force and applies to your circumstances.

The France–Mauritius treaty considers, in order, a permanent home, the centre of vital interests, habitual abode and nationality. If these criteria do not resolve the position, the competent authorities must reach agreement. The tests apply in the order the treaty sets. Treaty, Article 4.

Treaty residence does not mean all income is taxable in only one country: rental income or pensions may follow specific rules.

What is a tax residence certificate for?

A Tax Residence Certificate is issued by the Mauritius Revenue Authority on application for a particular income year. It certifies Mauritius tax residency; it is not an immigration permit. The MRA explains the application requirement on its foreign-income page.

The certificate does not remove the need to assess the other country’s rules or the conditions of a treaty. Your tax residence must be supported by evidence for the year concerned.

What should you prepare before moving?

For an initial assessment with your advisers, gather:

• a record of your days in each country and supporting travel documents;
• details of available homes and where your family lives;
• your professional activities, directorships and main sources of income;
• the countries where you hold accounts, investments and property;
• recent tax returns and the departure formalities you expect to complete.

For France, the year of departure has particular filing requirements. Income received before departure and certain French-source income received afterwards are not treated in the same way. The French tax authority explains the process.

Once your tax position has been established with your tax advisers, you can consider the cash needed for the move, currencies and how to organise your investments. Our guide to foreign income in Mauritius explains how tax residence, the source of income and transfers of money are different questions.