A Tax Residence Certificate (TRC) is issued by the Income Tax Department in respect of a company holding a Global Business Category 1 Licence (GBC1). It allows such a company to claim Double Taxation Relief under the various treaties signed by Mauritius.

Procedures for the issue of a Tax Residence Certificate:

(a) Application for a TRC should be made by a Management company, on behalf of a client (GBCI), to the Commissioner of Income Tax, though the Financial Services Promotion Agency (FSPA). 

(b) The FSPA forwards the application to the Income Tax Office.
(c) Once the Income Tax Office issues the Tax Residence Certificate and the latter is apostilled by the Prime Minister’s Office, it becomes valid.