Foreign Income - Income derived outside Mauritius
Resident individuals are subject to Income Tax in Mauritius on income except on an exempt Income which is derived from Mauritius. Income derived by a resident individual from outside Mauritius is taxable in Mauritius on money remitted to Mauritius. A resident individual is defined as one who has his domicile in Mauritius, but does not include an individual who is only here for temporary purpose nor does it include an individual who is not present in Mauritius for more than 183 days in the relevant income –year or for more than 270 days over 3 consecutive fiscal years.
Non Residents will only be subject to Income Tax on Income other than exempt income, derived from or accruing in Mauritius.