Mauritius

Innovator Occupation Permit

The Innovator Occupation Permit is a combined work and residence permit issued by the Republic of Mauritius that enables foreign entrepreneurs and startup founders to reside and operate innovative, R&D-focused businesses in the country. Unlike other occupation permit categories, the Innovator category has no minimum capital investment requirement, making it uniquely accessible for startup founders. The permit is administered by the Economic Development Board (EDB) and targets businesses in qualifying sectors including life and health sciences, ICT, fintech, biotechnology, nanotechnology, light manufacturing, pharmaceuticals, and design.

• Non-citizen entrepreneur intending to operate an innovative startup in Mauritius with R&D as a core activity
• Two qualifying paths: (a) submit an innovative business plan approved by the EDB, or (b) register with an incubator accredited by the Mauritius Research and Innovation Council
• The business plan must demonstrate that R&D constitutes at least 20% of total operational expenditure during the research phase
• Business must operate in a qualifying innovative sector
• No minimum capital investment required (distinguishing the Innovator category from the Investor category at USD 100,000)
• Clean criminal record (certificate of character covering the last 10 years)

• Detailed business plan with R&D expenditure breakdown (or incubator registration certificate)
• Birth certificate (original, in English/French or certified translation)
• Passport biodata page (valid 6+ months)
• Recent colour passport photograph (3.5 cm x 4.5 cm, less than 6 months old)
• Signed undertaking form
• Certificate of character / police clearance (last 10 years, less than 6 months old)
• After Approval-in-Principle: business registration card, certificate of incorporation, register of shareholders and directors, regulatory clearances (if applicable), marriage/divorce certificates, medical certificate, and last entry visa pages

The permit is valid for 10 years and is renewable. The EDB conducts a compliance review at Year 5 — holders who meet the required R&D and operational levels retain the permit through Year 10, when another review occurs. After holding the permit for at least 5 years, holders may apply for a 20-year Permanent Residence Permit, provided the business achieves annual gross income of at least MUR 15 million for 3 consecutive years, or aggregate turnover of at least MUR 45 million over any 3 consecutive years.

Spouse or common-law partner, unmarried children, and parents are eligible for dependant residence permits matching the main applicant's permit duration. Dependants are also eligible for a Permanent Residence Permit on the same terms as the main applicant.

Mauritius applies a progressive personal income tax: 10% on net income up to MUR 700,000; 12.5% up to MUR 975,000; and 15% above MUR 975,000. There is no capital gains tax, no inheritance tax, and no restrictions on repatriating business profits. Tax residency is established by holding a residence permit and being physically present in Mauritius for 183 or more days in a tax year.

Applications are submitted entirely online via the National Electronic Licensing System (NELS) at business.edbmauritius.org. No travel to Mauritius is required for the initial application.

1. Submit online: Register on NELS and upload the business plan and required documents. Approval-in-Principle is typically issued within 15–20 working days.
2. Travel to Mauritius: Upon receiving Approval-in-Principle, the applicant has 90 days to travel to Mauritius to complete in-person medical tests (HIV, Hepatitis B Surface Antigen, chest X-ray — tests done abroad must be repeated locally) and attend an interview with the EDB and the Passport and Immigration Office.
3. Company registration: Register the company through the Corporate and Business Registration Department at companies.govmu.org.
4. Fees: USD 50 non-refundable application fee plus USD 1,000 payable upon successful approval.

After one year of operation, the company must submit yearly audited accounts to the EDB clearly identifying R&D expenditure.

Links

• https://residency.mu/invest/residency-by-innovation/
• https://passport.govmu.org/passport/?page_id=626
• https://passport.govmu.org/passport/?mdocs-posts=guidelines-for-application-for-occupation-permits-and-residence-permits
• https://business.edbmauritius.org

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