Africa

Mauritius Investor Occupation Permit

Mauritius offers a 10-year Investor Occupation Permit from USD 50,000, renewable with turnover criteria and a longer-term path to a 20-year residence permit.

Residency Permit flag

Program overview

Status
Active
Minimum Investment
USD 50K
Established
2020
Processing Time
1-6 months
Schengen Access
No
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Investment options

Business Investment
USD 50K

Citizenship requirements

Eligibility
No direct citizenship path

Key benefits

Access to Mauritius tax system
Travel to None

Family inclusion

Spouse
Dependent children up to age 18
Parents

Tax situation

Remittance-Based Taxation

Eligibility
Residency
Duration
Indefinite
Income Tax
0-20%
Foreign Income
Remittance basis
Capital Gains
None
Dividends
None
Wealth Tax
None
Inheritance Tax
None
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Program details

The Mauritius Occupation Permit (OP) is a combined work and residence permit. The Passport and Immigration Office summarises three OP categories (Investor, Professional, Self-Employed), and the investor category is commonly used as the residency by investment route.

Minimum investment and fee: The Economic Development Board's residency portal describes an Investor OP route with a minimum investment of USD 50,000 and a permit validity of up to 10 years, renewable. The same portal lists a statutory permit fee of USD 1,000 payable upon approval and notes an application fee of USD 50 (non-refundable) effective from 1 December 2025 for permit applications.

Performance and renewal criteria: Public criteria describe a turnover trajectory from year 1 (minimum MUR 1.5 million) with progressive growth to a cumulative MUR 20 million by year 5, and a renewal criterion of minimum annual turnover of MUR 5 million from year 6.

Long-term residence: Public guidance indicates potential eligibility to apply for a long-duration residence permission (often described as a 20-year Permanent Residence Permit) if the investor has held the OP for a qualifying period and meets specified turnover thresholds, with an alternative route referenced via investment of at least USD 375,000 in a qualifying business activity.

Dependents: Public guidance describes dependents as eligible to apply for residence permission not exceeding the main holder's validity, and includes spouse and children; some official summaries also include parents as eligible dependents. An OP does not grant EU or Schengen travel rights; travel outcomes depend on the passport held.

Interested in Mauritius's Investor Occupation Permit?

Our advisors can guide you through the application process and help you evaluate if this program fits your goals.

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New personal income tax rate bands (0%, 10%, 20%) announced by government

Government of Mauritius - Income Tax - Introduction of New Tax Rates·Last checked: 13/01/26

Individual taxation scope and foreign-income remittance-basis description

PwC Worldwide Tax Summaries - Mauritius, Individual - Taxes on personal income·Last checked: 13/01/26

No tax on capital gains in Mauritius (general rule)

PwC Worldwide Tax Summaries - Mauritius, Individual - Income determination·Last checked: 13/01/26

Dividends paid by a Mauritius-resident company are exempt income for individuals

Mauritius Revenue Authority (MRA) - Exempt Income·Last checked: 13/01/26

Expert guidance

Find your path to permanent residency

Our advisors help you compare programs, understand citizenship timelines, and structure your investment for maximum benefit.

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