Non-residents are generally liable to tax in Mauritius in respect of their Mauritius-source income. Section 74(1) of the Income Tax Act (the “Act”) provides examples of streams of income considered to be derived from Mauritius.

Essentially, where non-residents derive income directly or indirectly from Mauritius, such income would be taxed in Mauritius. This would, however, be subject to any relief provided by applicable double taxation avoidance agreements or any exemptions under the Act.

Read more on ‘Non-resident tax on Mauritius-source income’ in this article by Ammar Oozeer, Senior Associate, and Yashna Munbauhal, Associate, at BLC Robert.