Tax Compliance & Administration
At Tax Consulting Mauritius, we provide expert guidance on obtaining a Mauritius Tax Residency Certificate (TRC) for both individuals and corporates. Securing a TRC establishes your tax residency in Mauritius and unlocks access to the jurisdiction’s advantageous tax benefits.
Our TRC Services Include
- Eligibility Assessment: We review your situation to determine if you meet Mauritius TRC requirements.
- Roadmap Planning: If you don’t initially qualify, we provide a clear step-by-step plan to fulfil the criteria.
- Application Support: End-to-end assistance throughout the TRC application process for a seamless experience.
- Compliance Guidance: Ensure all requirements set by the Mauritius Revenue Authority (MRA) are fully met.
Why Choose Us for Your Mauritius TRC
- Local Expertise: Deep understanding of Mauritian tax regulations and TRC criteria.
- Smooth Process: Dedicated support from initial assessment to certificate issuance.
- Corporate & Individual Services: Tailored solutions for both HNWIs and businesses.
- Optimised Tax Benefits: Maximise opportunities offered by Mauritius’ favourable tax regime.
Frequently Asked Questions
A TRC is an official document issued by the Mauritius Revenue Authority (MRA) that certifies an individual or company as a tax resident of Mauritius. It is essential for accessing tax benefits under Mauritius’ Double Taxation Avoidance Agreements (DTAAs).
Individuals and companies can apply for a TRC if they meet specific criteria, such as:
- Spending at least 183 days in Mauritius during a tax year (July 1 to June 30).
- Having a permanent domicile in Mauritius.
- Accumulating at least 270 days over three consecutive tax years.
Applications must be submitted online through the MRA’s e-services platform. For companies holding a Global Business Licence, applications should be directed to the Financial Services Commission (FSC) before being processed by the MRA.
Typically, applicants need to provide:
- Valid identification (passport or national ID).
- Proof of residence in Mauritius (e.g., utility bills, lease agreements).
- Income tax returns or other financial documents.
- For companies: audited financial statements and a valid business licence.
Once all requirements are met and the application is complete, the MRA generally issues the TRC within 7 working days.
Yes, there is a fee associated with the TRC application. The amount varies depending on the applicant’s status (individual or corporate) and the method of payment.
No, TRCs are issued for a specific tax period and cannot be obtained for future periods. Applicants must apply for a TRC during the relevant tax year.
TRCs are typically valid for one financial year. Renewal applications should be submitted before the current TRC expires to ensure continuous tax residency status.
Holding a TRC allows individuals and companies to:
- Claim tax relief under Mauritius’ DTAAs.
- Avoid double taxation on income earned abroad.
- Access Mauritius’ favorable tax regime.
If your application is rejected, review the feedback provided by the MRA or FSC to identify the reasons for rejection. Address any issues or provide additional documentation as required, and reapply accordingly.
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