Immigration
Digital Nomad & Premium Visa Tax Residency Rules in Mauritius (2025)
The Premium Visa lets remote workers live in Mauritius for a year — but what about tax residency? Here are the rules that decide whether Mauritius taxes your income.
The Premium Visa in short
- One-year visa (renewable) for remote workers, retirees or long-stay tourists.
- Free of charge, applied online via the EDB.
- Must show ≥ USD 1,500 per month income and proof of accommodation & insurance.
Tax residency test
An individual is a Mauritian tax resident if physically present in Mauritius for 183+ days in a year of assessment, or 270+ days over the current and prior two years combined. Residents are taxed on worldwide income; non-residents on Mauritius-source only.
Foreign salary paid from abroad
For Premium Visa holders working remotely for a foreign employer with a foreign bank account, foreign-source salary is not remitted to Mauritius unless the individual actively remits it. In that case, foreign-source income is only taxable to the extent it is remitted to Mauritius (subject to specific rules and the individual's residency status).
Frequently asked questions
Q. Do I pay tax in Mauritius on my remote foreign salary?
Only if you become a tax resident AND remit that income to Mauritius. Non-residents are outside the scope; residents can rely on remittance-basis relief for foreign employment income received abroad.