Individual - Residence

Last reviewed - 04 March 2024

An individual is resident in Mauritius in an income year in the following cases:

  • The individual's domicile is in Mauritius, unless one’s permanent place of abode is outside Mauritius.
  • Presence in Mauritius in that income year and the two preceding income years is for an aggregate period of 270 days or more.
  • Presence in Mauritius is for a period of or periods amounting in the aggregate to at least 183 days in that income year.