An Indian citizen working in Mauritius is a non-resident for Indian tax if they spend fewer than 182 days in India in the tax year, or fewer than 120 days where their Indian income exceeds ₹15 lakh and other conditions apply. Non-residents are taxed in India only on Indian income, such as rent, interest and capital gains. The India-Mauritius treaty may reduce Indian tax; claim it with a tax residency certificate from the Mauritius Revenue Authority and Form 10F.
- Document route
- Mauritian notary or authority, then apostille
- Time difference
- IST is 1.5 hours ahead (no daylight saving)
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from Mauritius: how it works
We work out your residential status for each year using your travel dates, then list your Indian income: NRO interest, rent, dividends, capital gains and any Indian salary. We check tax deducted at source in your Form 26AS and annual information statement, and whether the treaty rate is lower. We file the Indian return before the due date, claim refunds where too much tax was deducted, and respond to notices.
Mauritius taxes its residents under its own rules, and the treaty allocates which country may tax each type of income. Watch for NRE interest, which is exempt in India for non-residents, and for gains on Indian shares, which are taxable in India. Also watch the change of residential status in the year you move to or from Mauritius, which affects what India taxes.
What clients in Mauritius should know
- From 1 April 2026 the Income-tax Act 2025 replaces the 1961 Act; residency principles and treaty relief continue, though section numbers have changed.
- Mauritians of Indian origin who are not Indian citizens can still be taxed in India on Indian income, under the same non-resident rules.
- A tax residency certificate from the Mauritius Revenue Authority and Form 10F should be in place before Indian payers deduct tax.
Step by step from Mauritius
Video consultation
A call at a time that suits Mauritius, after we have read your documents.
Documents signed in Mauritius
Mauritian notary or authority, then apostille
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in Mauritius where needed.
The full guide
This page covers what changes when you are in Mauritius. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in Mauritius and the Cross-Border Tax & Money practice area.
Questions from clients in Mauritius
Do I need to file an Indian return if I live in Mauritius?
If your Indian income exceeds the basic exemption or you want a refund of tax deducted, yes.
Is my NRE interest taxable in India?
No, while you are a non-resident. NRO interest is taxable.
Can you file from Mauritius?
Yes. We file online based on documents you send us.