Welcome to Mauritius! As a digital nomad, expat, or location-independent worker, obtaining tax residency in this beautiful island nation can open new doors and provide you with a stable base. This guide will walk you through the steps to establish your tax residency in Mauritius, ensuring you comply with all legal requirements.
Step 1: Determine Eligibility
Before applying for tax residency, ensure that you meet the eligibility criteria. To be considered a tax resident in Mauritius, you must either spend at least 183 days in the country during a tax year or have a permanent place of abode in Mauritius and be present for an aggregate of at least 270 days over three consecutive years.
Step 2: Obtain a Visa or Permit
Ensure that you have the appropriate visa or permit to reside in Mauritius. This could be a tourist visa, occupation permit (for professionals, self-employed, or investors), or a permanent residence permit, depending on your circumstances.
Step 3: Physical Presence
Maintain physical presence in Mauritius for the required number of days (183 days in a tax year or 270 days over three years). Keep detailed records of your stay, such as entry and exit stamps in your passport, as evidence of your physical presence.
Step 4: Establish a Permanent Place of Abode
Secure a permanent place of abode in Mauritius, such as a rented apartment or owned property. Ensure that this residence is suitable for long-term living and is available to you at all times.
Step 5: Register with Local Authorities
Register with the local authorities, such as the National Identity Card Unit and the Mauritius Revenue Authority (MRA). Obtain a Tax Account Number (TAN) from the MRA, which will be used for all your tax-related matters.
Step 6: Open a Local Bank Account
Open a local bank account in Mauritius. This will help demonstrate your financial ties to the country and facilitate your financial transactions while residing there.
Step 7: File Your Taxes
File your taxes annually with the Mauritius Revenue Authority. Ensure that you declare all worldwide income in accordance with Mauritian tax laws and comply with all filing requirements.
Legal References
- Mauritius Income Tax Act
- Mauritius Immigration Act
- Mauritius Revenue Authority Act
Useful Links
