Mauritius stands out as a favorable jurisdiction for international tax planning, with clear and well-structured rules regarding tax residency for individuals. This article provides an in-depth overview of the specific tax residency framework in Mauritius, including key thresholds, relevant rules, and practical considerations for 2025.
Understanding Tax Residency in Mauritius
The concept of tax residency is fundamental to determining an individual’s liability to pay income tax in Mauritius. The Mauritius Revenue Authority (MRA) applies distinct criteria to define tax residency for individuals, primarily based on physical presence and habitual residence.
Main Tax Residency Rules for Individuals
The tax residency framework in Mauritius for 2025 can be summarized as follows:
| Rule | Criteria |
|---|---|
| 183-Day Rule | An individual is a tax resident if physically present in Mauritius for at least 183 days in an income year. |
| Aggregate 270-Day Rule | An individual is a tax resident if present in Mauritius for an aggregate of 270 days or more over the current income year and the two preceding income years, even if not present for 183 days in any single year. |
| Habitual Residence | An individual may be considered tax resident based on habitual residence, as recognized in Mauritius tax rules and domestic law. |
| Extended Temporary Stay | Presence in Mauritius may trigger residency by extended or repeated temporary stays, subject to the above aggregate period. |
Summary Table: Key Residency Tests (2025)
| Test | Minimum Period Required | Applicable Years |
|---|---|---|
| Physical Presence | 183 days | Current income year |
| Aggregate Stay | 270 days | Current year + previous 2 years |
| Habitual Residence | No minimum fixed days | Determined by lifestyle and patterns |
Detailed Overview of Each Residency Rule
183-Day Physical Presence Rule
If an individual is physically present in Mauritius for at least 183 days within a single income year, they are deemed a tax resident for that year. This is the main threshold for standard tax residency under Mauritius law in 2025.
Aggregate 270-Day Rule
The Mauritius tax system also considers longer-term presence by aggregating days across three income years. If the total presence equals or exceeds 270 days across the current year and the previous two income years, the individual qualifies as tax resident — even without meeting the 183-day criterion in any single year.
Habitual Residence Considerations
Even with fewer days of physical presence, an individual may still be considered a habitual resident by the MRA if Mauritius is the primary location of normal living arrangements. This is typically established if Mauritius represents the main center of an individual’s life and economic activity, even if the 183-day and 270-day thresholds are not strictly met, though ‘habitual residence’ usually follows repeated physical presence or demonstrated settled intent.
Rules Not Applicable in Mauritius
- Center of Economic Interest: Mauritius does not apply a specific ‘center of economic interest’ rule to tax residency.
- Center of Family Life: There is no separate rule determining tax residency based on the location of an individual’s family.
- Citizenship: Citizenship is not a determining factor for tax residency purposes in Mauritius.
Actionable Pro Tips for Mauritius Tax Residency (2025)
- Keep thorough travel records — track all entry and exit dates to calculate days of presence and support your tax residency position if required by the Mauritius Revenue Authority.
- Verify your cumulative stay: Remember you can be classified as resident even if you have not spent 183 days in any single year, as long as your aggregated presence meets the 270-day rule across three years.
- Habitual residence can be triggered by establishing regular living arrangements — review your residential leases, utility bills, and local engagements if you wish to support or contest habitual residency.
- When unsure about your tax status, reach out directly to the Mauritius Revenue Authority using official contact points to clarify interpretations based on your personal circumstances: https://www.mra.mu/
Final Takeaways on Mauritius Tax Residency
Mauritius provides a transparent framework for individual tax residency, primarily anchored around the 183-day and aggregate 270-day rules. The absence of complex economic interest, family, or citizenship-based tests further simplifies the position for international professionals. Consistent record-keeping and periodic reviews of one’s residency status with respect to day-counts and habitual residence remain critical. Keeping current with official guidance from the Mauritius Revenue Authority is always recommended as part of effective tax planning.