Frequently Asked Questions

A TRC is an official document issued by the Mauritius Revenue Authority (MRA) confirming an individual’s or entity’s tax residency status in Mauritius. It is essential for benefiting from Mauritius’ tax treaties and preferential tax rates.

Individuals and entities can apply for a TRC if they meet the following criteria:

• Individuals: Must spend at least 183 days in Mauritius during a tax year (1 July to 30 June) or 270 days over the current and two preceding tax years. Alternatively, individuals domiciled in Mauritius without a permanent place of abode outside the country are automatically considered residents
• Entities: Companies incorporated in Mauritius or those with central management and control in Mauritius qualify as tax residents

Holding a TRC allows individuals and entities to:

• Access Mauritius’ extensive network of Double Taxation Avoidance Agreements (DTAAs).
• Benefit from Mauritius’ favorable tax regime, including exemptions on capital gains and inheritance taxes.
• Ensure compliance with international tax standards, facilitating smoother cross-border transactions.

Applications can be submitted online through the MRA’s e-services portal. For companies holding a Global Business Licence, applications are processed through the Financial Services Commission (FSC) before being forwarded to the MRA.

Typically, the following documents are needed:

• Proof of identity (e.g., passport or national ID).
• Evidence of residence in Mauritius (e.g., utility bills, lease agreements).
• For companies: Certificate of incorporation, details of directors and shareholders, and financial statements.

It’s advisable to consult the MRA’s guidelines for a comprehensive list of required documents.

Processing times vary. Generally, TRCs are issued within 7 working days from the date of application, provided all required documents are submitted and accurate.

Yes, TRCs can be renewed or re-issued. The process involves submitting a new application through the MRA’s e-services portal, ensuring all information is up to date.

Fees may apply for TRC applications, renewals, or re-issues. It’s recommended to check the MRA’s official website or contact their customer service for the most current fee structure.

If your application is rejected, review the reasons provided by the MRA. Common issues include incomplete documentation or failure to meet residency criteria. Address any deficiencies and reapply accordingly.

Our team provides comprehensive support throughout the TRC application process, including:

• Assessing eligibility based on your specific circumstances.
• Assisting with the preparation and submission of required documentation.
• Liaising with the MRA and FSC on your behalf to ensure a smooth application process.