A vehicular cabin monitoring system includes an interior rearview mirror assembly configured for attaching at an interior portion of an equipped vehicle and having a having a mirror head accommodating a driver monitoring camera and first and second near infrared light emitters. When the equipped vehicle is a left hand drive vehicle, a beam of light emitted by the first near infrared light emitters is directed toward a driver-side front seating location of the left hand drive vehicle when the first near infrared light emitter emits near infrared light for a driver monitoring function. When the equipped vehicle is a right hand drive vehicle, a beam of light emitted by the second light emitting element is directed toward a driver-side front seating location of the right hand drive vehicle when the second near infrared light emitter emits near infrared light for the driver monitoring function.