Cross-border
Getting a Tax Residency Certificate in Mauritius
The TRC unlocks treaty benefits. Here's how to secure one — and keep it.
Who needs a TRC?
GBCs, holding companies and individuals claiming DTA benefits. Non-residents in the source country need it to prove Mauritian tax residence.
Substance test
For companies: board meetings in Mauritius, local directors, employees, expenditure. The MRA rejects TRC applications for shell structures.
Annual issuance
TRCs are typically issued annually. Renewals check ongoing substance.
Individuals
Individuals need to demonstrate physical presence > 183 days or permanent place of abode.
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