# How many days make you tax resident in Mauritius? > How Mauritius decides tax residency: 183 days 183 days or more, as a period or an aggregate period, in the income year, the tax year (1 July – 30 June), the tests that catch you regardless of days, and Mauritius Revenue Authority (MRA)'s own page — checked 2026-08-18. Source: https://doastretch.com/tax-days/mauritius/ Mauritius · tax residency · 2026 183 days Tax residency threshold checked 2026-08-18 · mra.mu 183 days 183 days or more, as a period or an aggregate period, in the income year makes you tax resident in Mauritius — but the day count is only the test people know about. Next step **How we know** Figures are as Mauritius Revenue Authority (MRA) publishes them at mra.mu, checked 18 August 2026. Sources are listed further down the page. ## How the counting works Worldwide in principle, REMITTANCE BASIS in practice for individuals. s.5(1)(b) deems income derived by a person where "the income was derived at a time when the person was resident in Mauritius, whether the income was derived from Mauritius or elsewhere" — a worldwide basis. But s.5(3) provides: "Income derived by an individual from outside Mauritius shall be deemed to be derived by the individual when — (a) it is received in Mauritius by him or on his behalf; or (b) it is dealt with in Mauritius in his interest or on his behalf." MRA's own guidance: "the resident individual will be subject to income tax in Mauritius on all his income derived in Mauritius or remitted to Mauritius." NO 2024-2026 CHANGE to either provision: the MRA consolidated text (consolidated up to May 2026, incorporating the Finance Act 2025) shows s.5(3) last amended by the Finance Act 2007 and s.73(1)(a) last amended by the Finance Act 1997 — so their currency is positively confirmed, not merely unobserved. s.2 defines "year" as a period of 12 months commencing on 1 July. MRA publishes no separate guidance page on the Premium Visa; the statutory text in MRA's own consolidated Act is cited instead and is the stronger source. ## Why the day count is the part you can control Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. ## Sources - [mra.mu](https://www.mra.mu/index.php/individuals/foreign-income) — official source, checked 2026-08-18 - [mra.mu](https://www.mra.mu/download/ITAConsolidated.pdf) (official), retrieved 2026-08-18 - [mra.mu](https://www.mra.mu/index.php/legislations1) (official), retrieved 2026-08-18 ## Questions people ask about Mauritius tax residency **How many days can you spend in Mauritius before becoming tax resident?** 183 days 183 days or more, as a period or an aggregate period, in the income year makes you tax resident in Mauritius, and residents are taxed on worldwide income. Days are not the only route in: Section 73(1)(a), Income Tax Act 1995: an individual is resident in respect of an income year if he (i) "has his domicile in Mauritius unless his permanent place of abode is outside Mauritius"; (ii) "has been present in Mauritius in that income year, for a period of, or an aggregate period of, 183 days or more"; or (iii) "has been present in Mauritius in that income year and the 2 preceding income years, for an aggregate period of 270 days or more". Note that limb (iii) aggregates across the income year AND the two preceding income years — a three-year window. MRA's website paraphrases this more loosely as 270 days in the two preceding income years; the Act's wording governs. Checked 18 August 2026 against mra.mu. **When is Mauritius's tax year?** 1 July – 30 June. Day counts are measured against that year unless the rule names a different period — here, 183 days or more, as a period or an aggregate period, in the income year. **Are residents of Mauritius taxed on worldwide income?** Yes — once you are tax resident in Mauritius, worldwide income falls in scope, subject to double-tax treaties. PREMIUM VISA, section 73B (statutory). "(1) Notwithstanding sections 5, 73 and 74 but subject to subsection (2), where an individual holding a premium visa derives income for work performed remotely from Mauritius, that income shall be deemed to be derived by him in Mauritius when it is remitted in Mauritius. (2) Where a holder of a premium visa spends money in Mauritius through the use of his foreign credit or debit card, the amount so spent shall be deemed not to have been remitted in Mauritius. (3) Where a holder of a premium visa deposits money in a bank account in Mauritius, he shall be liable to income tax on such deposits unless a declaration is made to the effect that the required tax has been paid on that income in his country of origin or residence." A premium visa is issued by the passport officer under the Passports Act on the recommendation of the Economic Development Board. The foreign-card carve-out in subsection (2) is the operative point for remote workers. **Is there a special tax regime for people moving to Mauritius?** PREMIUM VISA, section 73B (statutory). "(1) Notwithstanding sections 5, 73 and 74 but subject to subsection (2), where an individual holding a premium visa derives income for work performed remotely from Mauritius, that income shall be deemed to be derived by him in Mauritius when it is remitted in Mauritius. (2) Where a holder of a premium visa spends money in Mauritius through the use of his foreign credit or debit card, the amount so spent shall be deemed not to have been remitted in Mauritius. (3) Where a holder of a premium visa deposits money in a bank account in Mauritius, he shall be liable to income tax on such deposits unless a declaration is made to the effect that the required tax has been paid on that income in his country of origin or residence." A premium visa is issued by the passport officer under the Passports Act on the recommendation of the Economic Development Board. The foreign-card carve-out in subsection (2) is the operative point for remote workers. Conditions and time limits apply; the official page below is the place to check them. **How does Stretch count tax days for Mauritius?** Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever. Tax days elsewhere - [United States](https://doastretch.com/tax-days/united-states/) 183d - [Canada](https://doastretch.com/tax-days/canada/) 183d - [Mexico](https://doastretch.com/tax-days/mexico/) tests - [Brazil](https://doastretch.com/tax-days/brazil/) 183d - [Costa Rica](https://doastretch.com/tax-days/costa-rica/) 183d - [Panama](https://doastretch.com/tax-days/panama/) 183d - [Guatemala](https://doastretch.com/tax-days/guatemala/) 183d - [Dominican Republic](https://doastretch.com/tax-days/dominican-republic/) 182d - [All countries →](https://doastretch.com/tax-days/) Mauritius, the rest of it - [All visa rules by passport →](https://doastretch.com/visa/) Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.