Mauritius tax residency: the 183-day rule

How does Mauritius count days for tax residency?

According to Mauritius Revenue Authority (MRA), you become a tax resident of Mauritius once you spend 183 days or more there in the tax year (1 July – 30 June). Because the count is per calendar year, it resets every 1 January and days from a previous year do not carry over — though a single stay that spans New Year is split across two years’ totals.

Mauritius at a glance

Tax year

1 July – 30 June (the Mauritian income year). The 183-day and 270-day presence tests are measured against this period.

How days are counted

All days of physical presence are counted, including the day of arrival and the day of departure, and any part-day in Mauritius counts as a full day; this convention is stated by expat tax guides rather than explicitly on the MRA/PwC pages, so confidence on the part-day point is lower.

What residency means

A resident individual is taxed only on income derived in Mauritius plus foreign-source income that is remitted to (received in) Mauritius — i.e. a remittance basis, not full worldwide taxation; foreign income kept outside Mauritius is not taxed. Residence is triggered by 183+ days in the income year, 270+ days aggregate over the current and two preceding income years, or Mauritian domicile (unless one's permanent place of abode is outside Mauritius).

Notable regime

No Beckham/NHR-style discounted special regime. The relevant feature for movers is the statutory remittance basis (foreign income taxed only when remitted), reinforced by the Premium Visa for remote workers, under which remote-work income is deemed Mauritian-source only when remitted to Mauritius.

Count your days in Mauritius

The day count is the one test you can actually calculate. Use a free calculator to see exactly how close you are to Mauritius's 183-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.

Frequently asked questions