There is no distinction between nationals and foreigners for the payment of income tax. However, special tax concessions exist for expatriate staff of companies holding a Category 1 Global Business License or Banks holding a Category 2 Banking License and for companies operating under special incentive schemes.
A foreign individual will be considered resident in Mauritius for tax purposes if he/she:
- Has been present in Mauritius in that income year, for a period of, or an aggregate period of, 183 days or more; or
- Has been present in Mauritius in that income year and the 2 preceding income years for an aggregate period of 270 days or more.