Mauritius's 183-Day Tax Residency Rule

Q: What is the income year for Mauritius tax residency?

Mauritius uses an income year that runs from 1 July to 30 June, not the calendar year. Days present are added up across that 1 July to 30 June window for the 183-day test, and the 270-day test aggregates days across the current income year and the two income years before it.

Q: What is the 270-day rule in Mauritius?

It is a second, separate residence test. If your days present in Mauritius add up to 270 or more across the current income year and the two preceding income years, you are a Mauritian tax resident, even if no single year reached 183 days. It catches people who spend substantial but sub-183-day periods in Mauritius year after year.

183 days or more in Mauritius in an income year makes you a Mauritian tax resident. A separate 270-day test looks across three income years. Here is how both counts work.

Last verified: July 2026

In short: you become a Mauritian tax resident if your days in Mauritius reach 183 or more in a single income year (1 July – 30 June). A second, separate test also makes you resident if your days add up to 270 or more across the current income year and the two preceding ones. Days do not need to be consecutive under either test.

Threshold: 183 days or more
Counting window: Income year (1 July – 30 June)
Second test: 270 days over 3 income years
Days counted: All days present, consecutive or not
Why it matters: Taxes remitted foreign income
Tax year: Income year (1 July – 30 June)
Legal basis: Income Tax Act 1995, Section 73

The rule

Mauritius treats you as a tax resident under either of two day-count tests. Meeting just one is enough:

The 183-day test. If your days present in Mauritius reach 183 or more within a single income year, you are a resident for that year. The window is the income year, 1 July to 30 June, not the calendar year.
The 270-day test. Even if no single year reaches 183, you are a resident if your days add up to 270 or more across the current income year and the two income years before it. This catches steady, sub-183-day presence repeated year after year.

Under both tests the days are aggregated: they do not need to be consecutive, and separate trips in the same window are added together. Mauritius also treats you as resident if you are domiciled there (unless your permanent place of abode is outside Mauritius), but for most travelers the day counts are what decide it.

How to count it

Fix the income year: it runs 1 July to 30 June, so a day in, say, August belongs to the year that started that 1 July.
Count each day you were present in Mauritius and add them across the whole income year.
If the total is 183 or more in that income year, you are a Mauritian tax resident for it.
Also add your days across the current income year plus the two before it. If that total is 270 or more, you are resident under the second test.

Example. You spend 100 days in Mauritius in the 2024–25 income year, 95 days in 2023–24, and 90 days in 2022–23.

No single income year reaches 183 days, so the first test is not met. But 100 + 95 + 90 = 285 days across the three years, which is more than 270, so the second test makes you a Mauritian tax resident for the 2024–25 income year.

Why residency matters

Crossing either threshold is not just a status label. A Mauritian tax resident is, in principle, taxable on worldwide income, though for individuals foreign-source income is generally taxed only when it is remitted to Mauritius. A non-resident is taxed only on income derived from Mauritius. If another country also claims you as resident, a double-tax treaty decides residency through tie-breaker rules such as permanent home and centre of vital interests.

Official source: Section 73 of the Income Tax Act 1995, summarised on the Mauritius Revenue Authority (Foreign Income).

AtlasDays tracks Mauritius's 183-day rule automatically

Log your trips once. AtlasDays adds up your days in Mauritius for each income year, privately on your iPhone, and warns you before you cross 183 days or the 270-day three-year total.

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FAQ

How many days can you stay in Mauritius without becoming a tax resident?

Fewer than 183 days in a single income year, and you must also stay under the 270-day aggregate test. Reaching 183 or more in one income year, or 270 or more across the current income year and the two before it, makes you a resident.

What is the income year for Mauritius tax residency?

It runs from 1 July to 30 June, not the calendar year. Days are added up across that window for the 183-day test, and across three such windows for the 270-day test.

What is the 270-day rule in Mauritius?

A second residence test: if your days total 270 or more across the current income year and the two preceding ones, you are resident even if no single year reached 183 days.