Return from Mauritius Tax Guide
MRA clearance, GBC payroll, occupation permit, DTAA CG.
The 60-second version
Mauritius exit requires employer tax certificate and occupation permit surrender. I export payroll records, close MUR/USD account, and map India RNOR for retained GBC investments.
GBC payroll and offshore holdings need separate exit tracks
Mauritius taxes residents on worldwide income — I obtain employer PAYE certificate and confirm no open MRA assessments.
Occupation permit / work permit cancel through employer; GBC companies have separate payroll and substance rules.
India-Mauritius DTAA capital gains article changed — retained MU holdings trigger Schedule FA and specialist CG on sale.
Indian Ocean: Maldives guide.
Mauritius lanes after departure
| Item | Mauritius | India |
|---|---|---|
| PAYE salary | Withholding ends | Residency tax |
| GBC director fees | Separate TDS | Schedule FA + CG on fees |
| MU mutual funds | CG on redemption | Schedule FA |
| MUR bank | Close | Wire to NRE |
| Property in MU | Rental continues | Schedule FA |
Mauritius exit sequence
Permit cancel
Employer files immigration; collect clearance.
MRA certificate
PAYE / tax clearance from employer.
GBC payroll
Final director fee / bonus settlement letter.
Bank wire
USD/MUR to NRE; retain SWIFT.
India RNOR
Form 67 for MU tax withheld.
Exit flow
Mauritius export kit
- TAN copy.
- PAYE cert.
- Permit cancel.
- GBC letter.
- SWIFT receipt.
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DTAA CG
India-Mauritius treaty capital gains sharing changed — do not assume old zero-rate on shares.
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Partial-year MU return?
Yes if MU-source income in departure year.
Keep MU stocks?
Schedule FA + CG per current DTAA on sale.
GBC company still active?
Director residency change — substance review with MU advisor.
RNOR on MU salary?
Foreign salary may be exempt in RNOR years if conditions met.
US person FBAR?
MU accounts count toward USD 10k aggregate.
Remote for MU client?
India taxes from residency date after return.
Your country's rules are the starting point, not the finish line.
Tax exits, pension continuity, banking notifications — the India side has its own rules too. Get both sides clear.