# Residence, remittances and foreign income 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. Sources reviewed 2026-09-22; review due 2026-12-21. 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. ## 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. Evidence: conditional. [Mauritius Revenue Authority: Income Tax Act consolidation, May 2026](https://www.mra.mu/download/ITAConsolidated.pdf). Source location: Income Tax Act section 73(1)(a), printed page 97 / PDF page 97. ## 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. Evidence: conditional. [Mauritius Revenue Authority: Income Tax Act consolidation, May 2026](https://www.mra.mu/download/ITAConsolidated.pdf). Source location: Income Tax Act section 5(1)–(3), PDF pages 27–28. ## 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. Evidence: conditional. [Mauritius Revenue Authority: Income Tax Act consolidation, May 2026](https://www.mra.mu/download/ITAConsolidated.pdf); [Mauritius Revenue Authority / Government Gazette: Finance Act 14 of 2026](https://www.mra.mu/download/FinanceAct2026.pdf). Source location: 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. ## 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. Evidence: conditional. [Mauritius Revenue Authority: Income Tax Act consolidation, May 2026](https://www.mra.mu/download/ITAConsolidated.pdf); [Mauritius Revenue Authority / Government Gazette: Finance Act 14 of 2026](https://www.mra.mu/download/FinanceAct2026.pdf). Source location: Income Tax Act section 73B, PDF pages 98–99; Finance Act 2026 section 7(k), PDF pages 58–59, and section 28 commencement. ## 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. Evidence: conditional. [Mauritius Revenue Authority: Income Tax Act consolidation, May 2026](https://www.mra.mu/download/ITAConsolidated.pdf); [Mauritius Revenue Authority: Income Tax (Foreign Tax Credit) Regulations 1996](https://www.mra.mu/download/Regulations_foreignTaxCredit_GN_55_2011.pdf). Source location: Income Tax Act section 77, PDF page 104; Foreign Tax Credit Regulations regulations 3, 4, 6 and 8, PDF pages 1–4. ## Scope and limitations - 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. ## Explore this passport - [Passport rank and travel access](https://multipassrank.com/passport/mauritius) - [Citizenship requirements](https://multipassrank.com/passport/mauritius/citizenship) - [Country-profile JSON, including sources and scoped requirements](https://multipassrank.com/api/v1/country-profiles/MU) - [Multiple-citizenship policy guide](https://multipassrank.com/dual-citizenship-countries) [Canonical page](https://multipassrank.com/passport/mauritius/taxes)