Residence, remittances and foreign income

Domicile and alternative day tests

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.

Residents' foreign income and receipt

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.

Non-residents and locally sourced work

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.

Special remote-work receipts

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.

Foreign-tax credit has caps and proof

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.