Mauritius offers a safe, welcoming and warm lifestyle to any non-citizen wishing to settle or immigrate to this beautiful island of the Indian Ocean. Our medical, entertainment, transport, educational and telecommunications infrastructures, are of international standards and keep attracting investments for further growth and excellence.
There are four ways to obtain residence in Mauritius:
Navitas advises foreigners on the best structures to put in place regarding the purchase of their real estate in Mauritius.
Non-citizens and expats are allowed to acquire residential property in Mauritius, under schemes approved and managed by the Economic Development Board (EDB). These include:
A non-citizen can acquire high-end residential properties under the IRS and the RES. Him/herself and his/her dependents are eligible for a residence permit by virtue of the acquisition under the IRS, RES and PDS schemes, once the non-citizen has invested a minimum USD 500,000 for a property.
Owners may rent the property, become tax resident in Mauritius and face no restriction on the repatriation of funds or revenue raised from the sale or renting of the property.
The PDS, which has replaced the IRS and RES, provides for the development of a mix of residences for sale to non-citizens, citizens and members of the Mauritian diaspora.
A non-citizen is eligible for a residence permit upon the purchase of a villa under the PDS scheme, when s/he has invested over USD 500,000 or its equivalent in any freely convertible foreign currency.
The SCS, which revolves around the “work, life & play” concept, incorporates mixed use developments in cosmopolitan conurbations, with smart technology and pioneering innovation at their core. The focus is to offer residents a happier lifestyle, through the development of self-sufficient cities offering integrated sustainable solutions and ensuring minimum wastage and maximum comfort for the long-term benefit of all citizens and the future generations, irrespective of social and economic class.
Non-citizens may acquire built-up residential properties comprising villas, houses, townhouses, apartments and duplexes.
Non-Citizens are allowed to purchase apartments in condominium developments of at least two levels above ground (G+2), with the prior approval of the EDB, provided the purchase price of an apartment is not less than MUR 6 million or its equivalent in any other hard convertible foreign currency.
Upon purchase of an apartment at a price exceeding USD 500,000 or its equivalent in any convertible currencies, a non-citizen is eligible to apply for a long-stay visa. A long stay visa allows non-citizens and their dependents to stay for a consecutive period of ten years, renewable depending on the status of ownership. The long stay visa remains valid so long as the non-citizen holds the apartment. A non-citizen wishing to apply for a long-stay visa must make an application to EDB’s CEO.
NOTE: Residence obtained through the purchase of real estate is not the same as a work or occupational permit. A separate permit is needed to engage in any other business activity in Mauritius.
The Occupational Permit (OP) is a combined work and residence permit, that takes a variety of forms:
An investor, as defined under the Immigration Act, is a shareholder and director of a company incorporated in Mauritius under the Companies Act 2001.
An investor is eligible to apply for an investor occupational permit under the following options:
By making an initial transfer of USD 50,000 or its equivalent in freely convertible currency in the bank account of the company under which the application will be made.
If his/her company – existing or inherited – has a net asset value of at least USD 50,000 or its equivalent in freely convertible foreign currency, as well as a cumulative turnover of at least MUR 12,000,000 during the three years preceding the application.
To renew an investor occupational permit, the company should generate a minimum gross income of MUR 4,000,000 per year, as from its third year of registration.
A professional, as defined under the Immigration Act, is an expatriate employed in Mauritius by virtue of a contract of employment.
A professional should earn a monthly basic salary of at least MUR 60,000.
For professionals working in Information and Communication Technologies (ICT), Business Process Outsourcing (BPO), pharmaceutical manufacturing and food processing, the monthly basic salary should be at least MUR 30,000.
Professionals may also apply for a short-term occupational permit for a period not exceeding nine months. The occupational permit may be extended only once, for a period not exceeding three months.
Right of a professional to invest
The holder of a professional occupational permit may invest in any business, provided that:
s/he is not employed in the business
s/he/she does not manage the business
s/he/she does not derive any salary or employment benefits from the business
Notwithstanding the above, a professional may hold shares in a business where s/he is employed, provided the holder of the occupational permit is not a majority shareholder.
Foreign students having completed at least an undergraduate degree in a tertiary education institution in Mauritius, are eligible to apply for a YPOP, as provided in Section 13 of the Economic Development Board Act 2017 and Section 9A of the Immigration Act 1970.
The YPOP is an occupational permit valid for a maximum of three years, depending on the duration of the employment contract.
A self-employed is defined as a non-citizen engaged in a professional activity under the services sector only, and registered with the Registrar of Businesses under the Business Registration Act.
A self-employed should operate a one-person business activity, working exclusively for his/her own
A self-employed should make an initial transfer of USD 35,000 or its equivalent in freely convertible foreign currency to his/her local bank account in Mauritius.
To renew his/her permit, the self-employed’s business activity should generate MUR 800,000 per year, as from the company’s third year of registration.
The Dependents of an occupation or residence permit holders are eligible to apply for a residence permit. Dependents are defined as the occupational or resident permit holder’s spouse (including common law partner of the opposite sex), parents and children (including stepchildren or lawfully adopted children under 24 years old).
Application for a residence permit cannot be submitted online. Application for a dependent permit is submitted after obtention of the OP by the main holder, at the Passport and Immigration Office (PIO).
A retired non-citizen is defined as a 50+ year-old who is not a citizen of Mauritius.
A retired non-citizen should make an initial transfer of at least USD 1,500 or its equivalent in freely convertible foreign currency, to his/her local bank account in Mauritius.
Thereafter, the retired non-citizen should transfer at least USD 1,500 monthly, or the aggregate of at least USD 18,000 or its equivalent in freely convertible foreign currency per year, during the ten-year validity of his/her residence permit.
At the end of each year, the retired non-citizen should submit to the Economic Development Board, the evidence of transfer of funds into his/her local bank account.
Right of a retired non-citizen to invest
The holder of a retired residence permit may invest in any business, provided that:
s/he is not employed in the business;
s/he does not manage the business;
s/he does not derive any salary or employment benefits from the business.
The holder of an occupational or residence permit is eligible to apply for a 20-year residence permit, provided s/he is:
- An investor who has been holding an occupational permit for at least three years and who benefits from:
- a minimum annual gross income of at least MUR 15,000,000; or
- an aggregate turnover of MUR 45,000,000 for any consecutive three-year period.
- A professional who has been holding an occupational permit for at least three years and who has earned a basic monthly salary of at least MUR 150,000 for the three years.
- A self-employed who has been holding an occupational permit for at least three years and who has earned an annual business income of at least MUR 3,000,000 for the three years.
- A retired non-citizen who has been holding a resident permit for at least three years and who has transferred at least USD 54,000 or its equivalent in freely convertible foreign currency for the three years.
An investor who invests at least USD 375,000 in a qualifying business activity is also eligible to apply for the 20-year residence permit.
Qualifying activities: agro-based industry, audio-visual, cinema and communication, banking, construction, education, environment-friendly and green energy products, financial services, fisheries and marine resources, freeport, information technology, infrastructure, insurance, leisure, manufacturing, marina development, tourism and warehousing, initial public offerings.