Taxes on the Mauritius Premium Visa

How it works

Holding the Premium Visa does NOT by itself make the holder a Mauritian tax resident. Tax residency is generally triggered by physical presence of 183 days or more in an income year (or 270 days over three income years). Foreign-source income is taxed on a remittance basis - taxed only to the extent funds are brought and deposited into a Mauritian bank account; income left in a foreign account is not taxed in Mauritius. Per the EDB FAQ, money spent in Mauritius through foreign credit or debit cards is NOT deemed to have been remitted to Mauritius (a reading confirmed in the Dilloo Supreme Court case). Mauritian-source income of a Premium Visa holder (e.g. emoluments for work performed remotely while physically in Mauritius) is also taxed on a remittance basis. The EDB FAQ adds that bank deposits will not be subject to Mauritian income tax if a declaration is made that the required tax has already been paid in the country of origin or residence. Standard Mauritian personal income tax rates apply where liable. Summary of published rules; not tax advice.

When you become a tax resident

The usual trigger is time: spend more than 183 days in Mauritius in the relevant period and you're generally treated as a tax resident. But a day-count is rarely the whole story — having a permanent home available to you, or your family and centre of life in Mauritius, can make you resident sooner. Once resident, the treatment above applies to your income.

If you stay tax-resident somewhere else too, a double-taxation treaty between Mauritius and that country usually decides which one taxes a given slice of income — another reason to get personal advice before you move money or change residency.

Mauritius tax & the Premium Visa: FAQ