Mauritius

Occupation Permit (Investor)

The Mauritius Occupation Permit (Investor) is a combined work and residence permit that allows foreign nationals to invest in and operate a business in Mauritius while residing in the country. Administered by the Economic Development Board (EDB) in coordination with the Passport and Immigration Office, the program offers three investment tiers starting from USD 50,000, each with defined turnover targets. The Finance Act 2025 introduced mid-term compliance reviews and raised thresholds for permanent residency, reflecting Mauritius's commitment to attracting serious long-term investors.

Three investment options are available:

• USD 50,000: Initial capital transfer of USD 50,000; minimum turnover of MUR 1.5 million in Year 1, cumulative MUR 20 million by Year 5; minimum MUR 5 million annual turnover from Year 6 onward; 10-year permit.
• USD 100,000: Initial capital transfer of USD 100,000; minimum turnover of MUR 1 million in Year 1, cumulative MUR 15 million by Year 5; minimum MUR 5 million annual turnover from Year 6 onward; 10-year permit.
• USD 375,000 qualifying business activity: Investment in specified sectors (agro-industry, banking, construction, education, financial services, tourism, manufacturing, and others); grants a 20-year permit with no separate annual turnover targets for the first 5 years.

• Non-citizen registered as an investor with the EDB
• Initial capital transferred to a Mauritian corporate bank account within 60 days of permit issuance
• Company registered with the Corporate and Business Registration Department (CBRD)
• Meet cumulative and annual turnover thresholds as specified per investment tier
• Clean criminal record (certificate of character or police clearance)
• Medical examination completed in Mauritius (HIV, Hepatitis B Surface Antigen, chest X-ray)

• Passport copy (valid 6+ months)
• Birth certificate (English or French, or authorized translation)
• Detailed business plan (per EDB template)
• Certified bank statement showing proof of funds from country of origin
• Signed written undertaking to transfer funds within 60 days of permit issuance
• 3 recent colour passport-size photographs
• Medical certificate and test results (from a doctor in Mauritius, less than 6 months old)
• Certificate of character / police clearance

The permit is valid for up to 10 years (USD 50,000 and USD 100,000 tiers) or 20 years (USD 375,000 tier). The EDB conducts compliance reviews at Year 5 and Year 10 and may revoke the permit if turnover thresholds are not met. After holding the permit for at least 5 consecutive years, holders may apply for a 20-year Permanent Residence Permit, provided they achieve minimum annual turnover of MUR 15 million for 5 consecutive years, or aggregate turnover of MUR 75 million during any consecutive 5-year period.

Spouse (including common-law partner), parents, and unmarried dependent children of any age who are not gainfully occupied may apply for residence permits matching the main holder's validity period. Each dependant pays USD 400 for their permit. Dependants holding residence permits may not engage in gainful activity without a separate Work Permit or Occupation Permit.

Mauritius levies a flat 15% income tax on worldwide income for tax residents (present 183 or more days per fiscal year July–June). Foreign income is taxed only when received in Mauritius. There is no capital gains tax, no inheritance tax, and no estate or gift tax. A Fair Share Contribution of 15% applies on individual income exceeding MUR 12 million. Companies pay corporate tax at 15%.

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

1. Approval-in-Principle (AIP): Register on NELS and submit preliminary documents. Upon receiving AIP, applicants become eligible to open a Mauritian bank account.
2. In-person appointment: Upload additional documentation and attend an appointment with original documents. Medical examinations must be completed at a Mauritian facility.
3. Company registration: Register with the Corporate and Business Registration Department. Regulated activities require prior licensing clearance.
4. Transfer funds: Transfer the investment amount to the company's Mauritian bank account within 60 days of permit issuance.
5. Fees: USD 50 non-refundable application fee plus USD 1,000 permit fee upon approval for the main applicant; USD 400 per dependant.

Processing typically takes 4–8 weeks from submission of a complete application.

Links

• https://residency.mu/invest/investment-of-usd-50000/
• https://passport.govmu.org/passport/?page_id=626
• https://business.edbmauritius.org

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