Mauritius 183/270-Day Tax Residence Rule: How to Count Your Days

Checked against Mauritius Revenue Authority source material on July 28, 2026.

Mauritius tax residence is wider than a one-year day count.

Mauritius Revenue Authority guidance says an individual can be resident if they are present in Mauritius for 183 days or more in an income year. The MRA Starting Business Guide also lists a 270-day aggregate test across the income year and the two preceding income years. Domicile and permanent-place-of-abode wording also sits inside the residence definition.

Short answer: track Mauritius days in two views, the current income year and the three-year 270-day lookback. Count arrival and departure days too. MRA TR55 says those days are included when calculating the 183-day or 270-day tests.

Jetseen helps you track days - always consult a qualified tax professional for advice specific to your situation.

What is Mauritius' 183-day tax residence rule?

MRA guidance says an individual is resident if they are present in Mauritius in that income year for 183 days or more, subject to the full residence definition.

That sounds simple until travel gets messy. If you visit Mauritius several times in one income year, each visit belongs in the same review file.

Record	Why it matters
Arrival date	MRA TR55 says arrival days count
Departure date	MRA TR55 says departure days count
Income-year total	The 183-day test is tied to the income year
Source checked date	MRA pages and PDFs can change

Do not round this into "about six months." The official wording is 183 days or more.

What is the 270-day Mauritius rule?

The MRA Starting Business Guide says an individual can be resident if present in Mauritius during the income year and the two preceding income years for an aggregate period of 270 days or more.

That is a different tracking problem from a single-year total.

Question	Count to keep
Did I reach the one-year threshold?	Mauritius days in the income year
Did I reach the aggregate threshold?	Mauritius days in the income year plus the two preceding income years

If you split time across Mauritius each year, the 270-day test is the one that can surprise you. A clean record should let your advisor review more than the year in front of you.

Do arrival and departure days count in Mauritius?

Yes, according to the Research Lead evidence pack.

MRA TR55 says days of arrival and departure are included when calculating the 183-day or 270-day tests.

For example:

Trip event	Day-count treatment from the source pack
Land in Mauritius late at night	Include the arrival day
Leave Mauritius early in the morning	Include the departure day
Return later in the same income year	Add that visit to the same income-year record

This is why calendar notes and flight receipts matter. A partial day can still be a presence day for the rule described in the MRA ruling.

Where does domicile fit?

MRA guidance includes domicile in Mauritius unless the person's permanent place of abode is outside Mauritius.

Do not flatten that into a day-count-only question. A person can have facts that need professional review even when the day total looks simple.

For a useful tax-residence file, keep:

• Mauritius entry and exit dates
• accommodation records
• notes on any permanent-place question your advisor raises
• travel documents or evidence attached to trips
• the MRA source date used for the review

Jetseen can help keep the record organized. It cannot decide domicile, permanent place of abode, tax residence, liability, or treaty outcomes.

Does a Mauritius Premium Visa change this count?

This guide does not answer Premium Visa tax treatment.

The evidence pack includes Economic Development Board Mauritius only as mobility context. It does not support tax conclusions about Premium Visa holders, remittance treatment, tax rates, exemptions, filing obligations, or treaty outcomes.

If your stay permission and tax residence question overlap, keep the two files separate:

• visa or permission-to-stay records
• Mauritius tax-residence day counts
• income-year totals
• three-year aggregate totals
• advisor notes

Do not assume that a visa label answers a tax-residence question.

What should you track before a Mauritius review?

Use a record that a professional can inspect without guessing.

For the 183-day rule:

• every Mauritius arrival date
• every Mauritius departure date
• income-year total
• arrival and departure day treatment
• source checked date

For the 270-day rule:

• Mauritius days in the current income year
• Mauritius days in each of the two preceding income years
• aggregate total
• any disputed or uncertain travel dates

For domicile/permanent-place questions:

• accommodation notes
• availability of any home or long-stay place
• supporting documents your advisor asks for

The point is not to self-certify a result. The point is to avoid rebuilding three years of travel from memory.

Where Jetseen fits

Mauritius is not listed as one of Jetseen's built-in rule types, so do not treat Jetseen as a Mauritius tax-residence calculator.

Use Jetseen for the recordkeeping layer:

• log Mauritius entries and exits
• keep trip documents beside the trip
• create custom rolling or calendar-year trackers if your advisor wants them
• attach notes for domicile or permanent-place questions
• export CSV records for professional review

Jetseen helps users track residency and visa days across countries. It does not give tax advice, determine Mauritius tax residence, or replace a qualified professional.

If Mauritius is part of your year, Try Jetseen Free for 14 Days and keep the count clean before the review gets expensive.

Jetseen helps you track days - always consult a qualified tax professional for advice specific to your situation.

Sources

• Mauritius Revenue Authority: Foreign Income
• Mauritius Revenue Authority: Starting Business Guide PDF
• Mauritius Revenue Authority: Employment Guide PDF
• Mauritius Revenue Authority: TR55 PDF
• Economic Development Board Mauritius: Work & Live