Tax residency in Mauritius: the 183-day rule

How the days are counted

183 days in the Mauritian tax year, which runs 1 July to 30 June. There is a second threshold this counter does not cover: 270 days adding the tax year and the two before it, so three consecutive years of ninety days are enough. The law does not say whether a part day counts.

You are also resident if you are domiciled there, unless your permanent home is elsewhere, so the count does not decide on its own.

The source