Mauritius

Cross Border in Mauritius

Mauritius cross-border tax for the 2026/27 income year. Covers residence and sourcing, the tax residence certificate, foreign income of individuals, premium and golden visa holders, foreign tax credit, treaties, withholding on payments to non-residents including new digital items from Finance Act 2026, global business entities and foreign digital suppliers. Use for non-residents with Mauritius income, Mauritians with foreign income, treaty relief, or withholding on a payment abroad.