الإقامة الضريبية في موريشيوس

Establishing fiscal residency in Mauritius can provide substantial and enduring tax advantages for internationally mobile individuals, entrepreneurs, and investors. Mauritius operates a territorial tax system under the Income Tax Act — residents are taxed on Mauritius-source income and on foreign income only to the extent it is remitted to (brought into) Mauritius. Foreign income that is retained or invested offshore is generally not taxable in Mauritius, subject to individual circumstances.

The personal income tax rate is a flat 15%, with no progressive bands, no capital gains tax, no inheritance or estate tax, no gift tax, and no wealth tax. These features, combined with access to 45+ Double Taxation Agreements, make Mauritius one of the most tax-efficient domiciles among globally recognised and reputable jurisdictions. Under the Income Tax Act, an individual is generally tax resident in Mauritius if they are domiciled in Mauritius and their permanent home is in Mauritius, or if they are present in Mauritius for 183 days or more in a tax year, or if their centre of vital interests is in Mauritius.

Tax residency is not automatic — it must be established through a combination of physical presence, administrative ties (bank accounts, registered address, residence permit), and where applicable, formal notification to the Mauritius Revenue Authority (MRA). The MRA issues Tax Residency Certificates (TRCs) to qualifying individuals, which are essential for claiming treaty benefits under DTAs. Transitioning tax residency to Mauritius also requires careful management of obligations in the individual's former jurisdiction — exit tax, ongoing filing obligations, and treaty tie-breaker rules must all be assessed.

Our team provides comprehensive fiscal residency planning, from initial assessment through to ongoing compliance management. There is also a combined 270-day rule: an individual present in Mauritius for at least 270 days over the current income year and the two preceding income years may also qualify as tax resident. Once fiscal residency is established, the individual benefits from: a flat 15% personal income tax rate with no progressive bands; zero capital gains tax; zero inheritance tax; zero gift tax; zero wealth tax.

Foreign income not remitted to Mauritius is generally exempt from Mauritius income tax. The Tax Residency Certificate (TRC) issued by the Mauritius Revenue Authority (MRA) is the official document used to claim benefits under Mauritius's 45+ Double Taxation Agreements.