Tax residency in Mauritius

How to become a tax resident — and how hard it is to leave.

How do I become a tax resident of Mauritius?

You become a tax resident of Mauritius by being present in the country for 183 days. Mauritius operates a remittance-based tax system.

Common questions

What is the top personal income tax rate in Mauritius?
The top personal income tax rate in Mauritius is 15%.
Does Mauritius have an exit tax?
No, Mauritius does not have an exit tax.
Can I get residency in Mauritius through investment?
Yes, Mauritius offers a Golden Visa route with a minimum investment of $375,000 USD. A nomad visa is also available.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

easy to get residency Digital nomad visa Golden visa from $375k

A self-funded foreign individual can either use the easy, renewable one‑year Premium (digital‑nomad) Visa based on about USD 1,500/month in foreign income, or obtain longer‑term residence/permanent residence by investing roughly USD 375,000+ in approved real estate or business under the Economic Development Board programmes.

How to break residency

moderate to leave
Domicile / deemed-domicile applies

Leaving is relatively straightforward if you drop below the day-count tests and establish a permanent place of abode outside Mauritius; however, those domiciled in Mauritius remain tax resident unless they can show their permanent home is abroad, which adds some complexity.

“Resident individual ,means a person who has his domicile in Mauritius unless his permanent place of abode is outside Mauritius or has been present in Mauritius in that income year, for a period of, or an aggregate period of 183 days or more; or for an aggregate period of 270 days or more in the 2 preceding income years.” — Mauritius Revenue Authority
Full Mauritius tax profile → Crypto tax in Mauritius →

Estimate — confirm against the linked sources. See methodology.