Question 1

What entry rights and short-stay conditions apply to foreign nationals in Mauritius?

Accepted Answer

Mauritius operates one of the most open short-stay entry regimes in Africa. Under the official country list, citizens of 113 countries are listed as not requiring a visa, including all European Union passport holders, who are also expressly exempt from visa regulations, together with the United Kingdom, the United States, Canada, Australia, Japan, South Korea, Singapore, Switzerland, the Gulf Cooperation Council states, South Africa, India, China and Brazil. Around 63 further nationalities receive a visa on arrival valid for sixty days, six receive a visa on arrival valid for two weeks, and 15 nationalities must obtain a visa before travel. A visa or visa exemption only allows travel to a Mauritian port of entry and does not guarantee admission, since the immigration officer decides admission and the length of stay at arrival. For tourism, a stay of up to a maximum of 6 months per calendar year may be granted on a case by case basis, subject to immigration requirements, and the period actually granted may vary by nationality and by the immigration officer's assessment at arrival.

Business travel is governed by a separate framework. Foreign nationals may enter to establish or conduct a business or investment provided they are not remunerated in Mauritius, for a maximum of 120 days per calendar year with no single trip exceeding 90 days. Within these short visits a visitor may attend meetings, sign contracts, conduct due diligence, attend conferences and inspect investment opportunities. Engaging in any gainful or local economic activity, including freelance services rendered to Mauritian clients, local employment or self-employment, requires prior authorisation under the appropriate work, residence or occupation authorisation framework. Working without the appropriate authorisation is a criminal offence under the Non-Citizens (Employment Restriction) Act carrying a fine of 100,000 to 500,000 Mauritian rupees and up to five years imprisonment. Where a person is convicted for employing a non-citizen without a valid permit, the court may also order that person to bear repatriation and maintenance costs. Remote work from Mauritius is expressly covered by the Premium Visa, valid for one year and renewable, on condition that the principal place of business and source of income remain outside the island and that the holder does not enter the Mauritian workforce.

Nationals who require a visa before travel must apply in advance through a Mauritian diplomatic or consular representative, through the Air Mauritius office where no representation exists, or by email to the Passport and Immigration Office. A visa is issued as far as practicable within twelve working days of a complete application, and travellers are advised to apply at least one month before departure and to await the outcome before travelling. Visitors arriving by sea are cleared principally at Port Louis, the main maritime port of entry, while air arrivals are processed at Sir Seewoosagur Ramgoolam International Airport, the country's main international air gateway.

Question 2

What long-term residence options exist in Mauritius for internationally mobile individuals?

Accepted Answer

Mauritius offers one of the most layered residence frameworks in the Indian Ocean, administered by the Economic Development Board (EDB) under the Immigration Act 2022 and the Economic Development Board Act 2017. The Premium Travel Visa is a one-year renewable visa for remote workers, retirees and long-stay visitors whose place of business and source of income remain outside the island and who do not enter the local labour market, free of application fees, with documentary guidance setting foreign-source income of at least USD 1,500 per month per adult applicant and USD 500 per month per dependent child. The Investor Occupation Permit grants 10-year residence with combined work and investment rights upon transfer of fresh capital to a Mauritius company bank account, under two options revised on 19 August 2025. Option A requires USD 50,000 with Year 1 turnover of MUR 1.5 million growing cumulatively to MUR 20 million by Year 5, while Option B requires USD 100,000 with a more attainable Year 1 turnover of MUR 1 million growing cumulatively to MUR 15 million by Year 5. Both options renew on MUR 5 million annual turnover from Year 6, with EDB compliance reviews at Year 5 and Year 10 under the revised 2025 investor-permit framework. The Innovator Occupation Permit carries no minimum investment threshold and is open to innovative start-ups that submit a qualifying project to the EDB or register with an incubator accredited by the Mauritius Research and Innovation Council, with the business plan required to show Research and Development expenditure of at least 20% of total operational expenditure during the research phase. The Self-Employed Occupation Permit requires USD 50,000 in services-only activity with three letters of intent including two from Mauritian clients, and Year 1 turnover of MUR 750,000 growing cumulatively to MUR 6 million by Year 5.

Employment-based routes run through the Professional Occupation Permit, which under the 2025 dual-tier system splits into the ProPass at a minimum monthly basic salary of MUR 30,000 and the premium Expert Pass at MUR 250,000 per month, both valid for up to 10 years. The Young Professional Occupation Permit, valid for up to three years, targets foreign graduates of Mauritian tertiary institutions who secure an employment contract paying at least MUR 25,000 per month, a minimum salary introduced in August 2025. The Residence Permit for Retired Non-Citizens is available from age 50 against monthly transfers of USD 2,000, or USD 24,000 per year, raised from USD 1,500 in August 2025. The Family Occupation Permit grants 10-year residence in exchange for a non-refundable USD 250,000 contribution to the COVID-19 Projects Development Fund, with the applicant and spouse permitted to work or invest and other persons working for the family unit able to take up employment with the applicant only upon approval of the Director-General of Immigration.

Property acquisition of at least USD 375,000 under an approved acquisition route, including the Property Development Scheme, Integrated Resort Scheme, Real Estate Scheme, Smart City Scheme, Invest Hotel Scheme and qualifying Ground plus 2 apartments, grants a residence permit for as long as the property is held and exempts the holder from any separate work or occupation permit, with property registration duty for non-citizens doubling from 5% to 10% on deeds registered from 1 July 2026. A direct 20-year Permanent Residence Permit (PRP) is also available to investors in the USD 375,000 qualifying business category. The standard PRP upgrade pathway now requires holding an Occupation Permit or Retired Residence Permit for at least five years, raised from three in August 2025, together with annual benchmarks of MUR 15 million turnover for investors, MUR 400,000 monthly salary for professionals, MUR 3 million annual income for the self-employed, or USD 200,000 in cumulative transfers for retirees.

Question 3

How does taxation apply to residents and foreign-source income in Mauritius?

Accepted Answer

Mauritius applies a 15% headline Corporate Income Tax (CIT) under the Income Tax Act 1995, with worldwide taxation of resident companies and Mauritian-source taxation of non-residents, and companies engaged in the export of goods are taxed at 3% on the chargeable income attributable to exports. Worldwide taxation is tempered by the 80% Partial Exemption Regime under the Income Tax Act and the Income Tax (Partial Exemption) Regulations 2018, applicable to specified categories of foreign-source income such as foreign dividends not allowed as a deduction in the source country, interest, ship and aircraft leasing, the leasing and provision of international fibre capacity, peer-to-peer lending interest, reinsurance and reinsurance brokering, and the sale, financing and asset management of aircraft and spare parts including aviation advisory, reducing the effective rate on those streams to 3% subject to substance and core income-generating activities in Mauritius. The exemption on interest earned by Collective Investment Schemes (CIS) and Closed End Funds (CEF) has been raised from 80% to 95%, taking their effective rate to 0.75%, while CIS managers, administrators, advisers and asset managers remain at the 80% level. The Global Business Licence (GBL, formerly GBC1) is the dominant vehicle leveraging this regime alongside a network of more than 45 Double Taxation Avoidance Agreements (DTAA), and Authorised Companies are treated as non-resident and taxed only on Mauritian-source income.

Sector incentives add to this base. Freeport operators and Private Freeport Developers carrying on Freeport activities benefit from a 3% rate, as do pharmaceutical, medical device and biotech manufacturers holding an Economic Development Board (EDB) Investment Certificate, while innovation-driven intellectual property companies developing their assets in Mauritius enjoy a full 8-year tax holiday. The Premium Investor Certificate may grant bespoke incentives, as approved, for projects above MUR 500 million or for pharmaceutical and medical device manufacturing. The Variable Capital Company structure under the VCC Act 2022 provides a flexible fund platform whose tax treatment depends on the company, sub-fund or special purpose vehicle status, and the Financial Services Commission authorised Special Purpose Fund under the 2021 Rules is fully exempt subject to a 50-investor cap and a USD 100,000 minimum subscription. The 80% Partial Exemption Regime is extended to Financial Services Commission licensed Virtual Asset Service Providers (VASP) on exchange, transfer, safekeeping and administration income, effective for years of assessment commencing 1 July 2026 and subject to substance, under the Virtual Asset and Initial Token Offering Services Act 2021. Income derived from foreign vessels registered in Mauritius is exempt from income tax.

Several layers now sit above the headline corporate rate. The Qualified Domestic Minimum Top-up Tax (QDMTT) under OECD Pillar Two applies from the year of assessment commencing 1 July 2025 to members of multinational enterprise groups with consolidated revenue of at least EUR 750 million in at least 2 of the 4 preceding fiscal years. A Corporate Fair Share Contribution applies to income derived from 1 July 2025 to 30 June 2028 for non-bank companies with annual supplies above MUR 24 million or required to register for VAT, and chargeable income above MUR 24 million, at 5% for companies taxed at the standard 15% rate and 2% for those on a reduced rate, with Global Business Licence holders, income-tax-exempt companies and tax-holiday beneficiaries excluded. An Alternative Minimum Tax equal to 10% of adjusted book profit applies from the year of assessment commencing 1 July 2026 to hotel, insurance, financial intermediation, real estate and telecommunications companies, excluding global business entities and tax-holiday beneficiaries. A Corporate Climate Responsibility Levy of 2% on chargeable income, including exempt income, applies from the year of assessment commencing 1 July 2024 to companies and resident sociétés with turnover above MUR 50 million.

Individual taxation operates on a remittance basis for residents, with foreign-source income taxed only when received or remitted to Mauritius. Under section 73 of the Income Tax Act, an individual is resident where domicile is in Mauritius unless the permanent place of abode is elsewhere, where presence reaches 183 days in the income year, or where presence reaches 270 days in aggregate across the income year and the two preceding income years. Three brackets apply from 1 July 2025, namely 0% up to MUR 500,000, 10% on the next MUR 500,000 and 20% above MUR 1,000,000. The 25% Solidarity Levy on leviable income above MUR 3 million was abolished with effect from 1 July 2023, and separately the Finance Act 2025 introduced a 15% Fair Share Contribution (FSC) on leviable income in excess of MUR 12 million, where the individual net income inclusive of local dividends exceeds MUR 12 million, for the period 1 July 2025 to 30 June 2028. The Mauritian Diaspora Scheme (Investment Promotion Act 2000, Mauritian Diaspora Scheme Regulations 2015, Income Tax Regulation No. 36 of 2023) grants a 10-year full income tax exemption to returning Mauritian citizens, their children and grandchildren on foreign-source income and on Mauritian-source income from registered employment, business or investment. Under section 73B of the Income Tax Act, Premium Visa holders are taxed on a remittance basis on income derived from work performed remotely from Mauritius, which is deemed derived in Mauritius only when remitted, with money spent through foreign credit or debit cards explicitly not deemed remitted. There is no capital gains tax, although gains from transactions of a trading or speculative nature may be taxed as ordinary income, and there is no inheritance or estate tax, no wealth tax and no withholding tax on dividends paid to non-residents. Interest and royalties paid to non-residents generally carry a 15% withholding tax, subject to exemptions and treaty relief, including the exemption for interest paid by Global Business Licence companies to non-residents out of foreign-source income.

Question 4

Can foreign residents open bank accounts and deploy capital in Mauritius without friction?

Accepted Answer

Mauritius runs a developed and internationally oriented banking sector, with banks regulated by the Bank of Mauritius under the Banking Act 2004 and non-bank financial services and global business activities regulated by the Financial Services Commission (FSC). The Bank of Mauritius lists 18 licensed banks, including Mauritius Commercial Bank, SBM Bank (Mauritius) Ltd, AfrAsia Bank, ABC Banking, HSBC, Standard Chartered, Investec, Absa Bank and Bank One. Opening an account is compliance-heavy rather than frictionless. Retail account opening can take 2 to 6 weeks and Global Business Licence (GBL) corporate accounts 6 to 12 weeks, depending on bank review and file complexity, as indicative timelines rather than statutory deadlines, with strict Know Your Customer (KYC) checks, source-of-funds and source-of-wealth documentation, certified passport copies, proof of address, professional references and a full corporate substance file for GBL applications. The Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS) are both fully implemented, and Mauritius was listed by the Financial Action Task Force from February 2020 to October 2021 before exiting increased monitoring. The country maintains a fully convertible currency with no exchange controls and free repatriation of capital, dividends and proceeds, subject to bank compliance checks.

Foreign nationals can deploy capital across several regulated channels. Real estate acquisition by non-citizens is governed by the Non-Citizens (Property Restriction) Act and is available through Economic Development Board (EDB) approved residential schemes such as the Property Development Scheme, Integrated Resort Scheme, Real Estate Scheme, Smart City Scheme and Invest Hotel Scheme, and through qualifying apartments in buildings of at least two floors above ground (Ground plus 2) acquired outside those schemes at a minimum price of MUR 6 million with EDB approval. An acquisition reaching USD 375,000 confers a residence permit for as long as the property is held under Section 5(1)(ga) of the Immigration Act, and this threshold applies to Ground plus 2 apartments as well. Registration duty on relevant residential acquisitions by non-citizens rises from 5% to 10% on deeds registered on or after 1 July 2026. Acquisition of agricultural and bare land by non-citizens remains generally restricted and outside the standard residential investment routes, subject to specific authorisation. Capital markets are accessible through the Stock Exchange of Mauritius (SEM), which operates the Official Market and the Development and Enterprise Market (DEM) for small and medium-sized enterprises. The Mauritius international financial centre also hosts Variable Capital Companies, Special Purpose Funds, Authorised Companies and trusts under the Trusts Act 2001. Crypto activity is regulated under the Virtual Asset and Initial Token Offering Services Act 2021 (VAITOS Act), and licensed Virtual Asset Service Providers (VASPs) may benefit from the 80% partial exemption introduced by the Finance Act 2025 for years of assessment commencing 1 July 2026, subject to substance conditions, potentially reducing the effective corporate tax rate to 3% on qualifying income.

Question 5

Is Mauritius a viable operational base for foreign professionals?

Accepted Answer

Mauritius ranks among the most digitally connected economies in sub-Saharan Africa. Mauritius Telecom and Emtel provide near-nationwide fibre broadband availability, internet user penetration stood at around 79.5% of the population at the end of 2025, and the median fixed download speed was about 57 Mbps at that date, with higher fibre tiers available in the main urban areas of Port Louis, Ebene Cybercity, Grand Baie and Tamarin. 5G is available from the main operators, licensed in 2021 and progressively deployed since, with Emtel reporting coverage of around 80% of the island. The coworking ecosystem is developed by regional standards, with active operators across Port Louis, Ebene Cybercity, Grand Baie, Floreal, Cap Tamarin and Beau Plan, including Regus, LeWorkspace at The Docks in Port Louis, Zendo and The Hive, the latter operating in Floreal, Cap Tamarin and Beau Plan rather than in Ebene or Grand Baie. Day passes start from around MUR 450 and monthly memberships from around MUR 4,000.

The working-language environment is favourable for foreign professionals. The Constitution names no official language for the country, but Article 49 provides that the official language of the National Assembly is English, with members free to address the chair in French. English is the dominant language of government, administration, the courts and education, French prevails in business and the media, and Mauritian Creole is the everyday lingua franca spoken at home by the large majority of the population. Ancestral and community languages such as Bhojpuri, Hindi, Tamil and Chinese are also present. International connectivity is strong for an island economy. Sir Seewoosagur Ramgoolam International Airport offers non-stop flights to around 25 destinations across roughly 19 countries, with year-round links to Paris, London Gatwick and Frankfurt, seasonal links to Geneva, Zurich, Vienna and Madrid, and direct service to Dubai, Istanbul, Bengaluru, Chennai, Mumbai, New Delhi, Kuala Lumpur, Perth, Johannesburg, Cape Town and the regional Indian Ocean points of Reunion, Rodrigues and Antananarivo. London is served via Gatwick rather than Heathrow, and there are no current direct routes to Amsterdam, Hong Kong or Munich.

Cost of living is moderate by international financial centre standards but higher than in low-cost African or Asian bases. A furnished two-bedroom apartment in Ebene, Grand Baie, Moka or Tamarin can be modelled around MUR 35,000 to 60,000 per month as a market order of magnitude, with premium coastal properties priced higher, while monthly utilities run around MUR 4,000 and a mid-range restaurant meal around MUR 800 to 1,500 per person depending on location. Private health insurance for a family requires live quotes, as premiums vary materially by age, deductibles, exclusions and whether cover is local or international. Healthcare is adequate for routine and many specialist needs through private providers, principally the C-Care group, which operates C-Care Wellkin and C-Care Darne alongside C-Care Grand Baie, C-Care Tamarin and the C-Care Cancer Centre, with highly complex cases typically referred to Reunion, South Africa or India. Public security and institutional stability are strong by regional standards. Violent crime is low, democratic institutions have been stable since independence in 1968 with consecutive peaceful electoral transitions, and Mauritius is among Africa's best-governed jurisdictions, ranking 2nd of 54 in the 2024 Ibrahim Index of African Governance with a score of 72.8 out of 100, behind Seychelles. Operational risk should still account for petty theft, road safety and cyclone-season disruption. The climate is tropical maritime, with a warm humid summer from November to April, a cooler drier winter from June to September, and May and October as transition months, while the official cyclone season runs from 1 November to 15 May and warrants business-continuity planning. The principal risks are regulatory and fiscal rather than operational, centred on OECD Pillar Two pressure on the partial exemption regime, the rise in property registration duty for non-citizens from 5% to 10% on deeds registered from 1 July 2026, and the country's material exposure to the Global Business Licence (GBL) sector for international financial services revenue.

Lucky Nomads Proprietary Indices

Country snapshot

General facts

Tax system

Special tax regimes

Visa and mobility

Your access

Overview

Programmes

Residence by investment

Business founder routes

Work (employer sponsored)

Work (self sponsored)

Retirement routes

Family and dependant routes

Student and graduate routes

Remote work visas

Dimensions breakdown

Strongest dimensions

Weakest dimensions

FAQ

What entry rights and short-stay conditions apply to foreign nationals in Mauritius?

What long-term residence options exist in Mauritius for internationally mobile individuals?

How does taxation apply to residents and foreign-source income in Mauritius?

Can foreign residents open bank accounts and deploy capital in Mauritius without friction?

Is Mauritius a viable operational base for foreign professionals?

Lucky Nomads editorial note

Published ranks by index

Compare Mauritius with…

Is Mauritius really your strongest move?

Lucky Nomads Proprietary Indices

Country snapshot

General facts

Tax system

Special tax regimes

Visa and mobility

Your access

Overview

Programmes

Residence by investment

Business founder routes

Work (employer sponsored)

Work (self sponsored)

Retirement routes

Family and dependant routes

Student and graduate routes

Remote work visas

Dimensions breakdown

Strongest dimensions

Weakest dimensions

FAQ

What entry rights and short-stay conditions apply to foreign nationals in Mauritius?

What long-term residence options exist in Mauritius for internationally mobile individuals?

How does taxation apply to residents and foreign-source income in Mauritius?

Can foreign residents open bank accounts and deploy capital in Mauritius without friction?

Is Mauritius a viable operational base for foreign professionals?

Lucky Nomads editorial note

Published ranks by index

Compare Mauritius with…

Is Mauritius really your strongest move?