Mauritius: Personal Taxation
Residence and Liability for Taxation
An individual is considered resident in Mauritius if he or she is present in the country for 183 or more days during an income tax year (ending on 31 December), or for 270 days in aggregate during a given tax year and the previous two tax years. An individual who is domiciled in Mauritius is considered to be resident regardless of presence (domicile is normally established by birth, but can be changed if an individual establishes a permanent home elsewhere).
A resident individual is liable for personal income tax on their world-wide income; however, earned income arising outside Mauritius is taxed only if it is received in Mauritius. Non-resident individuals only pay tax on income arising or deemed to be arising in Mauritius. There are some income tax privileges for certain employees of offshore entities (see Offshore Legal and Tax Regimes):
- The expatriate staff of GBC1 and GBC2 (Offshore) Companies (and of other types of offshore entity) pay half the normal rate of personal income tax; two of them per company can import cars and household equipment free of customs duty;
- The crew of ships on the Mauritian Open Registry are exempt from payroll taxes;
- For companies in the Export Processing Zone, two expatriate staff are partly exempted from income tax.