Mauritius runs a self-assessment taxation system. Residents of Mauritius are taxed on worldwide income, except those whose foreign source income is not remitted to Mauritius. A resident company is charged tax in respect of its worldwide income, regardless of whether the foreign source income is remitted or not to Mauritius.

A non-resident is taxed on their Mauritius-source income . A Resident is defined in the Income Tax Act as an individual who is normally domiciled in Mauritius unless permanent domicile is outside Mauritius, or has lived in Mauritius for a period of 183 days or more in an income year or has lived in Mauritius for an aggregate period of 270 days in an income year and the 2 preceding income years. A company is resident in Mauritius if it is incorporated in Mauritius or has its central management and control in Mauritius.