Mauritius Tax Residency (183-day and 270-day rules)

Key parameters
Threshold	183 days
Period / Window	Income year (1 Jul – 30 Jun)
Counting	Any part of a day
Alternative	270 days / 3 years, domicile

Mauritius applies 3 alternative tests, and meeting any one makes you resident:

• 183-day rule — presence in Mauritius for 183 days or more in the income year, which runs 1 July to 30 June.
• 270-day rule — presence totalling 270 days or more across the current income year and the 2 immediately preceding ones.
• Domicile — having your domicile in Mauritius, unless your permanent place of abode is outside the country. This needs no day count.

The 270-day test is the one that catches regular visitors. Averaged across 3 years it works out at 90 days a year, so someone spending 3 months annually in Mauritius becomes resident without any single year approaching 183.

The income year matters as much as the thresholds. Running 1 July to 30 June, it splits the calendar year in half, so a stay planned around a January-to-December cycle can fall very differently against the Mauritian window than expected.

• The 270-day rule catches people who never approach 183. Around 90 days a year for 3 years is enough, even though no single year gets close to the annual threshold.
• The income year splits the calendar year. A stay from October to March straddles 2 Mauritian income years, so days that look like one continuous visit are divided between 2 counts.
• Domicile is displaced by a permanent home abroad. Being domiciled in Mauritius does not make you resident if your permanent place of abode is outside the country, so the 2 conditions work together.
• Foreign income is taxed only as remitted. Resident individuals are within the charge on worldwide income, but income derived outside Mauritius is taxable only to the extent it is actually received in Mauritius.
• Domicile and permanent abode work as a pair. Being domiciled in Mauritius does not make you resident where your permanent place of abode is outside the country, so the 2 conditions are read together rather than separately.

Residency determines whether Mauritius reaches your foreign income at all, so an incorrect position usually surfaces as foreign earnings left undeclared or remittances misreported. The Mauritius Revenue Authority charges a penalty on tax underpaid and adds interest on the outstanding balance for each month or part of a month it remains unpaid, with a separate penalty for filing a return late. Professional tax advice is strongly recommended in situations like this.

A single year over the line

You move to Grand Baie in August and stay put, spending around 300 days in Mauritius before the income year closes on 30 June. That passes 183 days, so you are resident for that income year.

Three winters that add up

You spend about 95 days in Mauritius each year for 3 consecutive income years. No year comes near 183, but the aggregate passes 270 across the 3, so the second test makes you resident.

A stay divided by the income year

You arrive in November and leave in April, spending roughly 150 days in the country. Because the income year ends on 30 June, those days fall inside a single Mauritian year but still miss 183, so the annual test is not met.

• Mauritius Revenue Authority — Foreign income
• OECD — Mauritius: information on residency for tax purposes
• Mauritius Revenue Authority