Tax Residency Rules by Country
Look up tax residency thresholds and rules for 249 countries and territories — free, no login required.
Tax residency in Mayotte
For personal income tax purposes, Mayotte applies the French domestic rules on individual residence: an individual is regarded as resident of France (which includes Mayotte) if, during the calendar year, any one of the following is met: their home (foyer) or principal place of abode (lieu de séjour principal) is in France; they carry on their main professional activity in France, whether salaried or not, unless such activity is ancillary; or the center of their economic interests is in France. The home/foyer is where the taxpayer (and, as applicable, spouse/partner and dependent children) habitually live; the principal place of abode is where the person mainly resides over the year (presence need not be continuous); and the center of economic interests is where principal investments, business management, economic decision-making are located, or from where most income is derived. If an individual is also considered resident elsewhere under that state’s law and a tax treaty applies, residence is determined by the treaty tie‑breaker criteria (permanent home, center of vital interests, habitual abode, nationality, then mutual agreement).
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
Voyage Manager counts your days in Mayotte — and everywhere else — automatically, and warns you before thresholds are reached.
Track My Days FreeWhy Tax Residency Rules Matter
Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
Stay Compliant
Understanding the rules before you travel helps you avoid unexpected tax liabilities and costly penalties.
Browse All Countries
"Voyage Manager offered something totally different, yet was so in tune with our needs and concerns. The team understands the nature of our jobs and the places we go to."
Stay Ahead of Tax Compliance
Sign up for free and monitor your tax exposure across every country you visit.