{"schemaVersion":1,"passportCode":"MU","passportUrl":"https://multipassrank.com/passport/mauritius","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"344e61a3853af5e6d5a5129e025073acc7e5f3d124372546528ed76e40378c12","notes":"Independently opened all 20 retained primary sources and read supporting operative text for six topics and 33 facts. Checked residence/cohort distinctions, language and nationality qualifications, individual versus corporate tax scope, Mauritius August 2026 amendments and commencement, and Solomon Islands current-reprint provenance. Requested and verified Mauritius locator corrections. Independently discovered and read Solomon Islands Citizenship Amendment Bill 3/2026; final author-checked text explicitly leaves enactment/commencement unestablished and does not convert proposed revocation grounds into current law. Seychelles general residence-only acquisition remains unresolved with no invented threshold. Exact-byte schema/hash check passed. See matching review-notes for all actual source URLs, access methods, edition/currentness checks and limitations. No application artifact or deployment was changed by this reviewer."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"344e61a3853af5e6d5a5129e025073acc7e5f3d124372546528ed76e40378c12","notes":"Independently opened all 20 retained primary sources and read supporting operative text for six topics and 33 facts. Checked residence/cohort distinctions, language and nationality qualifications, individual versus corporate tax scope, Mauritius August 2026 amendments and commencement, and Solomon Islands current-reprint provenance. Requested and verified Mauritius locator corrections. Independently discovered and read Solomon Islands Citizenship Amendment Bill 3/2026; final author-checked text explicitly leaves enactment/commencement unestablished and does not convert proposed revocation grounds into current law. Seychelles general residence-only acquisition remains unresolved with no invented threshold. Exact-byte schema/hash check passed. See matching review-notes for all actual source URLs, access methods, edition/currentness checks and limitations. No application artifact or deployment was changed by this reviewer."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"MU","topic":"citizenship","title":"Adult naturalisation and registration","summary":"Mauritius' ordinary naturalisation route separates a final continuous year from five years in the preceding seven. Commonwealth registration is a different route, and current statutory amendments must be read alongside the older official consolidation.","scope":"Ordinary adult section 9 naturalisation, with the separate Commonwealth section 5 branch identified; investor, marriage and descent routes are not substitutes for the baseline.","jurisdiction":"Republic of Mauritius","routeType":"naturalisation","facts":[{"id":"ranks2140-mu-citizenship-residence","label":"Ordinary residence sequence","text":"Section 9 naturalisation is for a person of full age and capacity who is not a Commonwealth citizen. The ordinary residence sequence is a continuous twelve months immediately before applying plus aggregate residence of at least five years during the seven years preceding that twelve-month period. This is not five years total. Section 9(4) excludes holders of a temporary residence permit under the Immigration Act 2022.","state":"conditional","sourceIds":["ranks2140-mu-citizenship-act","ranks2140-mu-citizenship-guide"],"locator":"Citizenship Act sections 2 and 9(1)(c)–(d), 9(4), PDF pages 2 and 4–5; DHA 'Naturalization of an Alien or British Protected Person'"},{"id":"ranks2140-mu-citizenship-language-character","label":"Language, character and intention","text":"The ordinary applicant must be of good character, have adequate knowledge of English or another language current in Mauritius and of a Mauritian citizen's responsibilities, and intend to continue residing in Mauritius if naturalised. The reviewed law specifies no CEFR level. Full age is eighteen; the Minister's statutory residence concessions and special routes are not the ordinary rule.","state":"conditional","sourceIds":["ranks2140-mu-citizenship-act"],"locator":"Citizenship Act sections 2, 9(1)(a)–(b), 9(1)(e) and 9(2)–(3), PDF pages 2 and 4–5"},{"id":"ranks2140-mu-citizenship-commonwealth","label":"Commonwealth registration is distinct","text":"Section 5 provides a separate registration branch for Commonwealth citizens of full age and capacity, ordinarily requiring five continuous years' residence immediately before application, together with character, language/responsibilities and continued-residence conditions. A discretionary special-circumstances power can accept a shorter period of at least twelve months; temporary residence permit holders under the Immigration Act 2022 are excluded.","state":"conditional","sourceIds":["ranks2140-mu-citizenship-act","ranks2140-mu-citizenship-guide"],"locator":"Citizenship Act section 5, PDF page 3; DHA 'Registration of Commonwealth Citizens'"},{"id":"ranks2140-mu-citizenship-evidence","label":"Application and documentary checks","text":"The official section 9 form and fact sheet require a sworn application in Mauritius, residence and identity documents, police-character evidence and four Mauritian references. The applicant must publish notice in two daily newspapers and submit in person as directed by the fact sheet. Eligibility and a completed form are not a promise of a certificate.","state":"conditional","sourceIds":["ranks2140-mu-citizenship-form","ranks2140-mu-citizenship-guide"],"locator":"Form CF7 and fact sheet, PDF pages 1–5, fact sheet updated 12 July 2024; DHA section 9 application instructions"},{"id":"ranks2140-mu-citizenship-retention","label":"Naturalised citizens' retention safeguards","text":"For registered or naturalised citizens, section 12(1) provides for a ministerial deprivation order after specified claims and exercises of exclusive foreign-citizen rights while of full age and capacity, subject to protection against statelessness. Section 11(4) also addresses five continuous years ordinarily resident abroad, with government/international-organisation service and notified-retention safeguards. These are conditional powers, not automatic loss whenever a second nationality is held. Act 13 of 2026 repealed the separate section 11(8) power.","state":"conditional","sourceIds":["ranks2140-mu-citizenship-act","ranks2140-mu-citizenship-2026"],"locator":"Citizenship Act sections 11(4)–(6), 12(1), 12(3) and 13, PDF pages 6–7; Act 13/2026 section 35(b), PDF page 76, and section 61 commencement"},{"id":"ranks2140-mu-citizenship-renunciation-condition","label":"Later ability to renounce another nationality","text":"Section 12(2) separately addresses a person whose other country's law did not permit renunciation at registration or naturalisation but later changes to allow it. The Minister may then issue a written notice requiring renunciation within a specified period and may make a deprivation order if the person does not comply. This conditional provision should not be turned into a universal pre-grant renunciation rule.","state":"conditional","sourceIds":["ranks2140-mu-citizenship-act"],"locator":"Citizenship Act section 12(2), PDF page 7"}],"limits":["The official 2022 Citizenship Act consolidation was checked alongside the August 2026 enacted amendment, not treated as fully up to date by itself.","The statutory 'temporary residence permit' exclusion is not equated here with every time-limited immigration or occupation permit. Individual qualifying status requires confirmation.","The reviewed current form does not establish a universal pre-grant renunciation requirement or universal unconditional retention of another nationality. Other-country nationality rules, exceptional waivers, fees and processing times are outside this baseline."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"344e61a3853af5e6d5a5129e025073acc7e5f3d124372546528ed76e40378c12","notes":"Independently opened all 20 retained primary sources and read supporting operative text for six topics and 33 facts. Checked residence/cohort distinctions, language and nationality qualifications, individual versus corporate tax scope, Mauritius August 2026 amendments and commencement, and Solomon Islands current-reprint provenance. Requested and verified Mauritius locator corrections. Independently discovered and read Solomon Islands Citizenship Amendment Bill 3/2026; final author-checked text explicitly leaves enactment/commencement unestablished and does not convert proposed revocation grounds into current law. Seychelles general residence-only acquisition remains unresolved with no invented threshold. Exact-byte schema/hash check passed. See matching review-notes for all actual source URLs, access methods, edition/currentness checks and limitations. No application artifact or deployment was changed by this reviewer."},"url":"https://multipassrank.com/passport/mauritius/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"MU","topic":"taxes","title":"Residence, remittances and foreign income","summary":"Mauritius uses domicile and alternative day tests for individual tax residence. Residents' foreign income has receipt/dealing-in-Mauritius rules, with special remote-worker provisions and limited foreign-tax credits; residence alone is not a complete tax calculation.","scope":"Individual income-tax residence and source/remittance baseline, including enacted 2026 changes; no rates or individual visa eligibility assessment.","jurisdiction":"Republic of Mauritius","facts":[{"id":"ranks2140-mu-tax-residence","label":"Domicile and alternative day tests","text":"An individual is resident under section 73 if domiciled in Mauritius unless their permanent abode is outside Mauritius; present for at least 183 days in the income year; or present for at least 270 aggregate days in that income year and the two preceding income years. The three-year test includes the current year and is not limited to the two earlier years.","state":"conditional","sourceIds":["ranks2140-mu-income-tax-act"],"locator":"Income Tax Act section 73(1)(a), printed page 97 / PDF page 97"},{"id":"ranks2140-mu-tax-foreign-income","label":"Residents' foreign income and receipt","text":"Section 5 charges residents on income derived from Mauritius or elsewhere, but for an individual foreign income is included when received in Mauritius by or on their behalf, or dealt with in Mauritius in their interest or on their behalf. The rule therefore requires more than identifying the payer's country and is not simply a physical bank-transfer test.","state":"conditional","sourceIds":["ranks2140-mu-income-tax-act"],"locator":"Income Tax Act section 5(1)–(3), PDF pages 27–28"},{"id":"ranks2140-mu-tax-source","label":"Non-residents and locally sourced work","text":"Non-residents are charged on Mauritius-derived income. Section 74 includes employment performed wholly or mainly in Mauritius regardless of where payment is received, Mauritius business and property income, and apportionment of mixed-source income. Finance Act 2026 also expressly added ICT services supplied in Mauritius, including software licences and maintenance, and distance maintenance of programmes and ICT equipment.","state":"conditional","sourceIds":["ranks2140-mu-income-tax-act","ranks2140-mu-finance-2026"],"locator":"Income Tax Act sections 5(1)(a), 74(1)–(3), PDF pages 27 and 99–100; Finance Act 2026 section 7(l), PDF page 59, and section 28"},{"id":"ranks2140-mu-tax-remote-visa","label":"Special remote-work receipts","text":"Section 73B taxes income from work performed remotely from Mauritius by a qualifying premium-visa holder on remittance, but excludes spending through foreign credit or debit cards from deemed remittance. A deposit into a Mauritius bank account is liable unless the required declaration that tax was paid in the country of origin or residence is made. Finance Act 2026 extends those statutory references to golden-visa holders; this does not establish an individual's visa eligibility or exemption for all income.","state":"conditional","sourceIds":["ranks2140-mu-income-tax-act","ranks2140-mu-finance-2026"],"locator":"Income Tax Act section 73B, PDF pages 98–99; Finance Act 2026 section 7(k), PDF pages 58–59, and section 28 commencement"},{"id":"ranks2140-mu-tax-credit","label":"Foreign-tax credit has caps and proof","text":"For a resident's foreign-source income, foreign tax may be credited against Mauritius tax on the same income. The credit is capped at the lowest of foreign tax charged, the amount permitted by an applicable treaty and Mauritius tax on that income; remittance-basis credits correspond to the income received. Written evidence of tax charged and paid or deducted is required. Section 77 excludes income for which a partial exemption has been claimed and income taxed under section 44C.","state":"conditional","sourceIds":["ranks2140-mu-income-tax-act","ranks2140-mu-foreign-tax-credit"],"locator":"Income Tax Act section 77, PDF page 104; Foreign Tax Credit Regulations regulations 3, 4, 6 and 8, PDF pages 1–4"}],"limits":["MRA's downloaded consolidation is labelled May 2026 and is informational. The enacted August 2026 Finance Act was separately checked for the cited source and remote-visa changes and their commencement provisions.","No assumption is made that all foreign income is exempt or that golden-visa applications are operational for any particular applicant. Treaty residence, exemptions, social contributions and detailed filing duties require separate review.","General information only; no tax rate comparison or personalised tax calculation."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"344e61a3853af5e6d5a5129e025073acc7e5f3d124372546528ed76e40378c12","notes":"Independently opened all 20 retained primary sources and read supporting operative text for six topics and 33 facts. Checked residence/cohort distinctions, language and nationality qualifications, individual versus corporate tax scope, Mauritius August 2026 amendments and commencement, and Solomon Islands current-reprint provenance. Requested and verified Mauritius locator corrections. Independently discovered and read Solomon Islands Citizenship Amendment Bill 3/2026; final author-checked text explicitly leaves enactment/commencement unestablished and does not convert proposed revocation grounds into current law. Seychelles general residence-only acquisition remains unresolved with no invented threshold. Exact-byte schema/hash check passed. See matching review-notes for all actual source URLs, access methods, edition/currentness checks and limitations. No application artifact or deployment was changed by this reviewer."},"url":"https://multipassrank.com/passport/mauritius/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"ranks2140-mu-citizenship-act","publisher":"Mauritius Prime Minister's Office, Home Affairs Division","title":"Mauritius Citizenship Act, amended through 2022","url":"https://dha.govmu.org/Documents/Legislations/Mauritius%20Citizenship%20Act%20as%20amended%202022.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-mu-citizenship-guide","publisher":"Mauritius Prime Minister's Office, Home Affairs Division","title":"Citizenship","url":"https://dha.govmu.org/Pages/Services/Citizenship.aspx","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-mu-citizenship-form","publisher":"Mauritius Prime Minister's Office, Home Affairs Division","title":"Section 9 naturalisation: Form CF7 and fact sheet","url":"https://dha.govmu.org/Documents/services/Naturalization_of_an_Alien_or_British_Protected_Person_Section_9.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-mu-citizenship-2026","publisher":"Government of Mauritius, Ministry of Finance","title":"Economic and Financial Measures Act 13 of 2026","url":"https://mof.govmu.org/Documents/2026/Legislations/Economic%20and%20Financial%20Measures%20(Miscellaneous%20Provisions)%20Act%202026.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-mu-income-tax-act","publisher":"Mauritius Revenue Authority","title":"Income Tax Act consolidation, May 2026","url":"https://www.mra.mu/download/ITAConsolidated.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-mu-finance-2026","publisher":"Mauritius Revenue Authority / Government Gazette","title":"Finance Act 14 of 2026","url":"https://www.mra.mu/download/FinanceAct2026.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-mu-foreign-tax-credit","publisher":"Mauritius Revenue Authority","title":"Income Tax (Foreign Tax Credit) Regulations 1996","url":"https://www.mra.mu/download/Regulations_foreignTaxCredit_GN_55_2011.pdf","language":"en","retrievedAt":"2026-09-22"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"MU","providerEntityCode":"MUS","providerEntityName":"Mauritius","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.806,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"MU","providerEntityCode":"MUS","providerEntityName":"Mauritius","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":73.7890243902439,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}