🇲🇺 Tax residency in Mauritius

Mauritius decides residency by day counts, and there are two of them. Spend 183 days in Mauritius in the tax year and you are resident. Alternatively, an aggregate of 270 days across the current year and the two preceding years also makes you resident, and that second rule is the one repeat visitors miss: three long winters in a row can add up to residency even though no single year came near 183 days.

Becoming resident is less alarming here than the word suggests, because Mauritius does not tax residents on a full worldwide basis. Mauritian-source income is taxable, and foreign income is taxed when it is remitted to Mauritius; foreign income you earn and keep offshore generally stays outside the net. The top marginal rate is 20% (nothing on the first MUR 500,000, 10% on the next 500,000, 20% above that) under the schedule effective 1 July 2025, and it applies to what is actually within scope, not to your global earnings by default. A separate Fair Share Contribution of 15% sits on top, but only above MUR 12 million of net income, which is well clear of what most remote workers report.

The Premium Visa is built on exactly that mechanic, and it is why many nomads pick Mauritius. Hold the visa, earn from foreign clients, and keep the income offshore: as long as it is not remitted to Mauritius, it is generally not taxed there, an effectively territorial deal for a remote worker. The visa has its own eligibility conditions (proof of foreign income, insurance, accommodation), and those requirements change, so check the current rules with the Economic Development Board rather than a cached blog post.

The blurry edge is remittance itself. Money you bring in to buy property, invest in a Mauritian business, or fund more than day-to-day living can become taxable on arrival, and the line between untaxed capital and taxable remitted income is exactly where disputes live. If you plan to move serious money onto the island, plan the remittance before you make it, not after.

On treaties: there is no US income tax treaty in force with Mauritius. US citizens file US returns and owe US tax on worldwide income regardless, with relief running through the general foreign tax credit rules rather than a treaty. For other home countries, including the UK and Germany, whether a double taxation agreement is in force with Mauritius is a question for the official treaty list of your home tax authority or the Mauritius Revenue Authority; do not assume coverage either way.

A local accountant earns the fee when your setup touches the island economically: property, local investments, a Mauritian company, or any uncertainty about what counts as a remittance. Someone who works with Premium Visa holders can keep you compliant without paying tax you never owed, which is the whole point of choosing Mauritius in the first place.

Count your days across three years, keep foreign income offshore, and Mauritius stays one of the most tax-efficient bases a nomad can pick.

This information is for educational purposes only and does not constitute legal or tax advice.