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Mauritius Residency Permits: Options for International Clients
An overview of the main residency pathways available in Mauritius, including investor permits, occupation permits and property-based residency.
Mauritius has long attracted international clients not only for its corporate and financial structuring capabilities, but also as a place to live and work. The island offers several residency pathways designed to accommodate investors, professionals, retirees and property owners. For clients establishing business structures through AcuFin, residency can complement a broader strategy that combines commercial activity with personal relocation.
Investor Permit
The Investor Permit is available to individuals who establish or invest in a business in Mauritius. It is designed for entrepreneurs and business owners who wish to base their operations on the island and obtain long-term residency in return.
Key requirements include:
- 01
A minimum investment of USD 100,000 in a qualifying business registered in Mauritius
- 02
The business must be operational and generate sufficient revenue or demonstrate a viable business model
- 03
The applicant must hold a management or ownership role within the business
- 04
Initial permit validity of ten years, renewable subject to continued compliance
The Investor Permit is particularly attractive for clients who incorporate a GBL or Authorised Company through AcuFin and wish to establish a physical presence in Mauritius alongside their corporate structure.
Occupation Permit
The Occupation Permit allows foreign nationals to work and reside in Mauritius under an employment contract. It is suited to professionals, skilled workers and executives who are engaged by a Mauritian entity.
The main conditions are:
- 01
A minimum monthly salary of MUR 60,000 (approximately USD 1,300) for non-citizens of Africa, or MUR 30,000 for African nationals
- 02
The employment must be with a company registered and operating in Mauritius
- 03
The applicant must possess qualifications or experience relevant to the position
- 04
Initial validity of up to four years, renewable thereafter
For clients whose GBL structures require a local director or executive presence, the Occupation Permit provides a practical mechanism for relocating key personnel to Mauritius.
Retired Permit
The Retired Permit is available to individuals who wish to settle in Mauritius during their retirement years. It offers a straightforward pathway to residency without the requirement to engage in commercial activity.
The requirements are as follows:
- 01
The applicant must be at least 50 years of age
- 02
Proof of a regular pension or income of at least USD 1,500 per month (or USD 18,000 per year)
- 03
The permit is initially valid for ten years and is renewable
- 04
No restriction on the applicant's ability to hold investments or property in Mauritius
The Retired Permit is a popular option for clients who have established family wealth structures through AcuFin and wish to reside in Mauritius while maintaining oversight of their international holdings.
Property-Based Residency
Mauritius offers residency through property ownership under the Integrated Resort Scheme (IRS) and Real Estate Scheme (RES). These schemes allow non-citizens to acquire residential property in designated developments and obtain residency permits in the process.
The key features are:
- 01
Purchase of a property valued at a minimum of USD 375,000 under the IRS or RES
- 02
The residency permit is tied to the property and remains valid as long as the property is held
- 03
Permit holders may include their spouse and dependants in the application
- 04
No minimum stay requirement to maintain the residency permit
Property-based residency is attractive for clients who wish to combine a lifestyle choice with a physical presence in Mauritius, without the obligation to operate a business or seek employment on the island.
Tax Implications of Mauritius Residency
Mauritius is widely regarded as one of the most tax-efficient jurisdictions in which to establish personal residency. The tax system offers several advantages that make it particularly appealing to international clients.
Key tax benefits include:
- 01
No capital gains tax on the disposal of assets
- 02
No inheritance or estate duty
- 03
Personal income tax rates capped at 15% on chargeable income
- 04
No tax on foreign-sourced income received in Mauritius, subject to specific conditions
- 05
Extensive network of double taxation treaties providing further efficiency for cross-border structures
It is important to note that tax residency in Mauritius is determined by factors including the number of days spent in the country and the location of central management and control. AcuFin works with tax advisers to ensure clients understand their obligations in both Mauritius and their country of origin.
How AcuFin Assists with Residency Applications
AcuFin supports clients throughout the residency application process. Where residency is linked to a corporate structure, such as an Investor Permit or Occupation Permit connected to a GBL, we coordinate with the relevant government authorities and ensure that all documentation meets the required standards.
Our residency services include:
- 01
Advising on the most appropriate residency pathway based on your personal and commercial circumstances
- 02
Preparing and compiling the application documentation
- 03
Liaising with the Economic Development Board and other relevant authorities
- 04
Coordinating with legal advisers on property transactions where relevant
- 05
Providing ongoing support for renewals and compliance with permit conditions
For many clients, residency in Mauritius is a natural extension of the structures they establish through AcuFin. It provides a personal anchor in a jurisdiction that already serves their commercial and investment interests.
AcuFin can guide you through the full range of Mauritius residency options, from initial assessment through to permit issuance. Contact us to discuss the pathway that best suits your circumstances.
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