Section 73: Definition of residence
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
73. Definition of residence
(1) For the purpose of this Act, “resident”, in respect of an income year,
when applied to—
(a) an individual, means a person who—
(i) has his domicile in Mauritius unless his permanent place of
abode is outside Mauritius;
(ii) has been present in Mauritius in that income year, for a
period of, or an aggregate period of, 183 days or more; or
(iii) has been present in Mauritius in that income year and the
2 preceding income years, for an aggregate period of
270 days or more;
(b) a company, means a company which—
(i) is incorporated in Mauritius; or
(ii) has its central management and control in Mauritius;
I5 – 46 (3) [Issue 7]
Income Tax Act
(c) a société—
(i) means a société which has its seat or siège in
Mauritius; and
(ii) includes a société which has at least one associate or
associé or gérant resident in Mauritius;
(d) a trust, means a trust—
(i) where the trust is administered in Mauritius and a majority
of the trustees are resident in Mauritius; or
(ii) where the settlor of the trust was resident in Mauritius at
the time the instrument creating the trust was executed;
(da) a Foundation, means a Foundation which—
(i) is registered in Mauritius; or
(ii) has its central management and control in Mauritius;
(e) any other association or body of persons, means an association or
body of persons which is managed or administered in Mauritius.
(2) Where a person wishes to be certified as a resident of Mauritius in
respect of an income year, he shall apply to the Director-General for a Tax
Residence Certificate.
(3) The Tax Residence Certificate under subsection (2) shall be issued
within a period of 7 days from the date of the application, provided that the
person has submitted the return required to be submitted under section 112
or 116, as the case may be, and paid such service fee as may be prescribed.
[S. 73 amended by Act 9 of 1997; s. 18 (x) of Act 15 of 2006 w.e.f. 7 August 2006; s. 51 (g)
of Act 8 of 2012 w.e.f. 1 July 2012; s. 12 (i) of Act 26 of 2012 w.e.f. 22 December 2012.]
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Questions this section answers
- How many days must I spend in Mauritius in a year to be treated as tax-resident?
- Is my company tax-resident in Mauritius if it's incorporated here or managed from here?
- How do I get a Tax Residence Certificate and how long does it take?