Mauritius Residence by Investment

Mauritius offers three primary residence pathways through the Economic Development Board (EDB). The Permanent Residence Programme grants a 20-year residence permit to individuals who purchase approved real estate valued at USD 375,000 or more. The Occupation Permit (Investor category) is designed for entrepreneurs who invest USD 100,000 or more in a qualifying Mauritian business. The Premium Visa caters to remote workers and retirees who can demonstrate monthly income of USD 1,500 or more, requiring no investment but offering a one-year renewable residence permit. Each pathway is tailored to different investor profiles and lifestyle objectives.

Mauritius operates a flat 15% tax rate on personal and corporate income. There is no capital gains tax, no inheritance tax, and no wealth tax. The country has signed double taxation agreements with over 45 countries, making it a highly effective jurisdiction for international tax planning. Foreign-source income remitted to Mauritius is taxable, though the flat rate and extensive treaty network create significant opportunities for tax-efficient structuring. Mauritius is widely recognised as one of the most fiscally attractive jurisdictions in Africa and the Indian Ocean region.

The Permanent Residence Programme requires the purchase of real estate valued at USD 375,000 or more under one of Mauritius’s approved property schemes: Integrated Resort Scheme (IRS), Real Estate Scheme (RES), Smart City Scheme, or Property Development Scheme (PDS). These schemes are specifically designed for foreign investors and offer high-quality residential developments across the island. The property purchase must be completed and registered with the relevant authorities before the permanent residence permit is issued.

The Premium Visa is one of the fastest residence options globally, with processing typically completed within 2 to 4 weeks from the date of application. The visa does not require any investment — applicants must demonstrate monthly income of USD 1,500 or more from sources outside Mauritius. The Premium Visa is valid for one year and renewable annually, making it an ideal option for remote workers, digital nomads, and retirees who wish to experience Mauritius before committing to a more permanent residence pathway.

Yes. All three residence pathways permit the inclusion of the main applicant’s spouse and dependent children. Each family member must meet the programme’s character requirements and provide the necessary supporting documentation. For the Permanent Residence Programme, the entire family benefits from the 20-year residence permit. For the Occupation Permit and Premium Visa, dependent permits are issued alongside the main applicant’s permit and are valid for the same duration.

The Occupation Permit (Investor category) is designed for entrepreneurs and business investors who wish to establish or invest in a business in Mauritius. The permit requires a minimum investment of USD 100,000 in a qualifying business registered in Mauritius. The business must be viable, contribute to the local economy, and employ Mauritian nationals. The Occupation Permit is valid for up to 10 years, renewable, and grants the holder the right to reside and conduct business in Mauritius. Processing typically takes 2 to 3 months.

Mauritius does offer a pathway to citizenship through naturalisation. Foreign nationals who have been continuously resident in Mauritius for a qualifying period may apply for Mauritian citizenship, subject to meeting the requirements set out in the Mauritius Citizenship Act. The specific residency period and conditions depend on the individual’s circumstances. Permanent residence holders are well positioned to pursue this pathway over time. TopNation Global provides guidance on long-term planning that may include citizenship as an eventual objective.

Documentation requirements vary by pathway but generally include a valid passport, proof of investment or income (property purchase agreement, business registration, or income statements), police clearance certificates from each country of residence, proof of health insurance valid in Mauritius, bank statements demonstrating financial self-sufficiency, and passport-standard photographs. For the Occupation Permit, a detailed business plan is required. All documents must be certified and, where necessary, apostilled or legalised. The EDB may request additional documentation during the review process.