Becoming a Mauritius tax resident in 2026: tests, permits and first return

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You want to base yourself in Mauritius and have the tax side right from the first day. After reading, you will know which permit fits you, when residence starts, what to register, and what your first return looks like under the 2026-27 rules.

Mauritius tax residency in 2026: the key figures

What changed for 2026

• New 35% top band. The Finance Act 2026 (Act No. 14 of 2026) replaces the rate scale. Chargeable income above Rs 12 million is now taxed at 35%.
• Fair Share Contribution limited to one year. The same Act removes the extension to "the subsequent 2 income years". The 15% contribution on individuals above Rs 12 million now covers income year 2025-26 only. The Budget Speech 2026-27 says the new band "will replace the fair share contribution for individuals".
• Golden Visa added to the Premium Visa tax rules. Section 73B ITA now reads "premium visa or golden visa". The EDB announced on 12 November 2026 that the Golden Visa is live.
• Tax Residence Certificate fee. The Budget Annex 2026-27 raises the fee for individuals from Rs 1,000 to Rs 2,000.

Is this guide for you?

Read on if you…

• plan to move to Mauritius on a Premium Visa, Golden Visa or Occupation Permit in 2026 or 2027
• earn most of your income from clients or employers outside Mauritius
• want a clean order of steps: permit, Tax Account Number, first return, treaty position

Probably not your case if you…

• visit Mauritius for a few weeks of holiday each year and stay well under the day tests
• need rules for companies, which do not use day counts

When do you become a tax resident of Mauritius?

Section 73 of the Income Tax Act 1995 (ITA) sets three tests. Meeting any one makes you resident for the whole income year. The MRA's foreign income page summarises them.

1. 183 days. You are present in Mauritius for 183 days or more in the income year, in one stay or several.
2. 270 days. Your presence in that income year and the two preceding income years adds up to 270 days or more.
3. Domicile. Mauritius is your domicile – your permanent legal home – unless your permanent place of abode is outside Mauritius. Most foreigners keep their domicile of origin, so this test rarely bites for newcomers.

Here's the catch. The income year runs from 1 July to 30 June, not January to December. Arrive in February and you cannot reach 183 days before 30 June. Your first resident year may then be the next income year.

The 270-day test catches regular long-stayers. Three stays of 95 days, one per income year, make you resident in year three. The full mechanics are in our guide to Mauritius tax residency rules.

Is there a split year?

Not as such. The section 73 tests look at "that income year" as a whole, so you are resident or non-resident for the full year. That makes your arrival date relative to 1 July a real planning lever.

What does residence change for your income?

Residents are taxed on "all income derived in Mauritius or remitted to Mauritius", per the MRA. Under section 5(3) ITA, foreign income counts once it is received in Mauritius by you or on your behalf. Foreign income left abroad stays outside the Mauritian net.

Residents can claim reliefs, deductions and allowances. Non-residents cannot. See personal tax deductions and benefits in Mauritius for the list.

Good news on investments: the MRA exempt income list exempts dividends paid by Mauritian resident companies. It also exempts gains from the sale of units, securities or debt obligations.

What rates will you pay in 2025-26 and 2026-27?

Mauritius changed its scale twice in two years. Use the one for the income year you are filing.

The 2025-26 scale comes from the MRA Budget Highlights 2025-26. The Fair Share Contribution (sections 16B–16C ITA) also counts dividends from resident companies. Some MRA web pages, such as the PAYE page, still show the 2025-26 table and a Fair Share Contribution running to June 2028. The Finance Act 2026 has since changed both, and the Act is the text that governs.

Which permit leads to residence?

A permit lets you stay. It does not make you tax resident by itself. Only your days (or domicile) do that. Pick the permit that matches how you earn.

Sources: the Premium Visa page, the Budget Annex 2026-27 (para. 12.1, Golden Visa), the Professional OP page, the Investor and Self-Employed pages. A USD 50 non-refundable application fee applies to Occupation Permits from 1 December 2025.

The Premium Visa tax angle

Section 73B ITA gives Premium Visa holders – and now Golden Visa holders – specific remittance rules. Per the MRA Premium Visa FAQ and the Budget Annex 2026-27, foreign employment income is taxed only when remitted. Spending in Mauritius with a foreign card does not count as a remittance. Money deposited in a Mauritian bank is not taxed if you declare the tax was paid abroad.

The regimes are compared in our guide to tax incentives for expats and digital nomads in Mauritius.

How do you register and file in Mauritius, step by step?

1. Secure your permit before you arrive. Premium Visa and Occupation Permit applications go through the Economic Development Board (EDB). The Premium Visa is issued free of charge.
2. Log your days from day one. Keep boarding passes and passport stamps. Count per income year, from 1 July.
3. Apply for a Tax Account Number (TAN). The MRA offers an online "Application for TAN" on its individual e-services page. Employees give their employer an Employee Declaration Form (EDF) so PAYE reflects their reliefs.
4. Register for CSG if self-employed. Self-employed people pay the Contribution Sociale Généralisée (CSG, a social contribution) at 1.5% or 3% of 90% of monthly net income, per the MRA CSG page.
5. File your first return. You must file if net income exceeds Rs 500,000, business gross income exceeds Rs 2 million, or you have chargeable income (MRA filing rules).

For income year 2025-26 the deadline was 15 October 2026. The MRA then waived penalties and interest for returns filed and paid by 30 October 2026. Late filing otherwise costs Rs 2,000 per month, capped at Rs 5,000 for an individual not in business (MRA penalties).

What if your old country still treats you as resident?

Dual residence is common in year one. The MRA lists 45 tax treaties, including France, Germany, the UK, India, South Africa and the UAE. Most use the OECD tie-breaker: permanent home, then centre of vital interests, habitual abode and nationality.

Morocco's treaty is still awaiting ratification, and Ethiopia is not on the list. Compare with the moving-in steps in Morocco and Ethiopia.

To prove your status, ask the MRA for a Tax Residence Certificate (TRC). Per the MRA TRC communiqué, it is issued within 7 working days once your return is filed and the fee paid. It covers at most one year.

Common mistakes (and what they cost)

• Counting calendar years instead of income years → you misjudge your first resident year and file late: Rs 2,000 per month of delay plus 0.25% interest per month on unpaid tax.
• Ignoring the 270-day test → three long winters make you resident without ever passing 183 days, and remitted income becomes taxable at up to 20%, or 35% above Rs 12 million from 2026-27.
• Working for local clients on a Premium Visa → you breach the "no local labour market" condition and put your right to stay at risk.
• Mixing savings and income in one transfer → you cannot show what was capital, so the MRA may treat the whole transfer as remitted income.
• Forgetting the 35% band → a 2026-27 bonus that pushes you above Rs 12 million is taxed at 35%, not 20%.

Frequently asked questions

How many days do I need to be a tax resident in Mauritius?

You need 183 days or more in one income year, which runs from 1 July to 30 June. Alternatively, 270 days across that income year and the two preceding ones also makes you resident. Either test is enough, and residence then applies to the whole income year. Domicile in Mauritius is a third route, but it rarely applies to newcomers.

Does a Premium Visa make me a tax resident?

No. The visa lets you stay more than six months and up to one year, renewable. Tax residence still depends on your days. Holders who spend 183 days or more in an income year become resident. Section 73B ITA then applies special remittance rules: foreign employment income is taxed only when remitted, and deposits are not taxed if you declare the tax paid abroad.

Is foreign income taxed in Mauritius?

Only when it reaches Mauritius. Residents are taxed on income derived in Mauritius and on foreign income remitted to Mauritius. Under section 5(3) ITA, income counts as derived when you receive it in Mauritius or it is used there for your benefit. Keep savings and income in separate foreign accounts so you can prove what you brought in.

What tax rate will I pay as a Mauritius resident in 2026?

For income year 2026-27, chargeable income is taxed at 0% up to Rs 500,000, 10% on the next Rs 500,000, 20% up to Rs 12 million and 35% above. For 2025-26 the scale stopped at 20%, with a 15% Fair Share Contribution on leviable income above Rs 12 million.

Do I need a Tax Account Number to live in Mauritius?

Not to live there, but you need one to file and to be taxed correctly. The MRA treats anyone allocated a TAN as required to file a return. You can apply online through the MRA individual e-services page. Employees should also give their employer an Employee Declaration Form so PAYE reflects their reliefs.

When is my first Mauritian tax return due?

By 15 October after the income year ends on 30 June. For income year 2025-26 that was 15 October 2026, and the MRA waived penalties for returns filed and paid by 30 October 2026. You must file if your net income exceeds Rs 500,000, your business gross income exceeds Rs 2 million, or you have chargeable income.

Related guides

• Mauritius tax residency rules explained
• How to cease your Mauritius tax residency
• Mauritius tax landscape overview
• Tax incentives for expats and digital nomads in Mauritius
• Legal forms of business in Mauritius
• Obtaining tax residency in Morocco
• All country tax guides

Sources

• Foreign income and resident individuals – Mauritius Revenue Authority
• Finance Act 2026 (Act No. 14 of 2026) – Mauritius Revenue Authority
• Income Tax Act 1995, consolidated to Finance Act 2026 – Mauritius Revenue Authority
• Budget Speech 2026-2027 – Ministry of Finance, Government of Mauritius
• Premium Visa – Economic Development Board Mauritius
• Obligation to file a return – Mauritius Revenue Authority
• Double taxation agreements – Mauritius Revenue Authority
• Mauritius individual residence – PwC Worldwide Tax Summaries (secondary)

This guide is general information, not personalised tax advice. See how we research and review.