Foreign income means income derived from outside Mauritius. It shall include emoluments, directors’ fees, annuity, and pension in respect of past services, business income, rental income, investment income and interest income. The foreign income is taxable in the hand of the resident.
Residence
Resident individual ,means a person who has his domicile in Mauritius unless his permanent place of abode is outside Mauritius or has been present in Mauritius in that income year, for a period of, or an aggregate period of 183 days or more; or for an aggregate period of 270 days or more in the 2 preceding income years.
When the residence rule criteria is satisfied then the resident individual will be subject to income tax in Mauritius on all his income derived in Mauritius or remitted to Mauritius. Furthermore, he will be entitled to Reliefs, Deductions & Allowances.
Where a person wishes to be certified as a resident in Mauritius in respect of an income year, he should apply to the Director-General for a Tax Residence Certificate.
Nonresidents will only be subject to income tax on net income, derived from or accruing in Mauritius but he will not be entitled to Reliefs, Deductions & Allowances.
Disclaimer: The information in this article is based on information published by the Mauritian Revenue Authority. We suggest that you do not act solely on material contained in the article as the nature of the information contained herein is general and may in certain circumstances be subject to misinterpretation. In addition, the article may not include all legislative adjustments which could be made in the near future. Consequently we recommend that our advice be sought when encountering these potentially problematic areas. While every care has been taken in the compilation of the article, no responsibility of any nature whatsoever shall be accepted for any inaccuracies, errors or omissions.