Mauritius Residency Permit Amendments, Benefits and Qualifying Requirements Update November 2025

The Mauritius Finance Act 2025 introduced significant changes to the qualifying requirements and benefits applicable to Mauritius residency permits. Please find below an updated overview of the Mauritius residency permit amendments, benefits and qualifying requirements.

Mauritius Residency Programmes

Mauritius offers residency programmes that cater for most personal requirements and budgets. Establishing residency in Mauritius enables foreign individuals and their qualifying dependants to enjoy a range of benefits, including:

• The right to live, work and/or retire in Mauritius.
• Applicants may include qualifying dependants.
• A secure and safe environment in which to live.
• No language requirements.
• Access to quality educational institutions teaching in English and French.
• World-class medical facilities.
• A legal system combining common and civil law.
• Access to highly educated, skilled and multilingual workforce.
• No inheritance, estate or gift taxes
• No tax on capital gains in Mauritius

Retired Non-Citizen Residence Permit

Commonly known as the Mauritius Retirement Visa, this 10-year permit is a popular choice for retirees planning to relocate to Mauritius. To qualify applicants must be:

• At least 50 years of age.
• Able to transfer USD2,000 per month, or a total of USD24,000 per annum, to a local bank account in Mauritius.

Holders are eligible to renew the permit upon expiry, subject to providing evidence that they have met the minimum income transfer requirements during each of the previous 10 years.

Retired permit holders are also eligible to apply for a 20-year Permanent Residency Permit (PRP) after five years, provided they have transferred at least USD200,000 or its equivalent in freely convertible foreign currency, during the five years immediately preceding the application.

Residency through Property Acquisition

Individuals who invest in local qualifying property are granted a residence permit for so long as they hold the property.

To qualify applicants are required to invest at least USD375,000 in one of the following real estate investment categories:

• Integrated Resort Scheme (IRS): qualifying projects larger than 10 hectares.
• Real Estate Scheme (RES): qualifying projects on freehold land not exceeding 10 hectares.
• Property Development Scheme (PDS): social and ecological impact-focused projects.
• Smart City Scheme (SCS): multipurpose eco-communities.
• Invest Hotel Scheme (IHS): new or existing hotel units in which the investor can live for 45 days in any 12-month period.
• Ground + 2 Apartment Scheme (G+2): condominium developments at least two floors above ground.

Holders are also permitted to work and invest in Mauritius without requiring an Occupation or Work Permit.

Please contact Sovereign to identify and receive further information regarding qualifying properties that match your personal investment requirements.

Residency by Investment and Entrepreneurship

Investment and entrepreneurship have made Mauritius one of the most dynamic developing countries of sub-Saharan Africa and of the Indian Ocean. The country has been consistently growing its economy and attracts investors from around the world.

To further open the Mauritian market to investors and foreign expertise, and with a view to long-term stability, the government offers a 10-year Residency Permit to those who meet one of the following Occupation Permit categories:

1. Investor Permit – available to a shareholder and director of a company incorporated in Mauritius under the Companies Act 2001, an Investor is eligible to apply for an Investor Occupation Permit under the following options:

• Option One – for individuals who invest USD50,000 into a new Mauritius-based business that has the potential to generate a minimum turnover of MUR1.5 million (c. USD33,000) in year one, and a cumulative turnover of MUR20 million by Year 5 of registration.
• Option Two – for individuals who invest USD100,000 into a new Mauritius-based business that has the potential to generate a minimum turnover of MUR1 million in year one, and a cumulative turnover of MUR15 million by Year 5 of registration.

Holders of an Investor Permit are eligible to renew the permit after 10 years, provided the company has achieved a minimum annual gross income of at least MUR5 million as of the sixth year of registration.

Holders are also eligible to apply for a 20-year Permanent Residency Permit (PRP) after five years, provided the company has achieved a cumulative turnover of MUR75 million during any consecutive five-year period, immediately preceding the application.

2. Self-Employed and Entrepreneurs Permit – available to self-employed business owners who make an initial transfer of USD50,000 to their own Mauritius company bank account and provide three letters of intent, including two from local clients.

Holders are eligible to renew the permit after 10 years, subject to a minimum annual business income of MUR750,000 in year one and a cumulative turnover MUR6 million by Year 5 of registration.

They are also eligible to apply for a 20-year Permanent Residency Permit (PRP), provided they have generated a cumulative business turnover of MUR 15 million during the five years immediately preceding the application.

3. Innovative Start-Ups – The Innovator Permit seeks to encourage an innovative ecosystem in Mauritius by welcoming ambitious entrepreneurs and startups who have Research and Development as a core aspect of their activities. Investors have a unique opportunity to test and scale up ideas into innovative products or services, by leveraging local support networks.

This category does not have a minimum investment requirement. Instead, applicants are required to submit their innovative project to the Economic Development Board for evaluation and approval OR register with an incubator provider that is accredited by the Mauritius Research & Innovation Council.

Residency by Profession

Mauritius has always been a welcome home for foreign professionals with unique skills and talents. From dynamic sectors like technology and innovation, information and communication, healthcare, tourism, finance, trade, to real estate, Mauritius offers opportunities for expatriates to explore the Mauritian job market under two qualifying categories:

1. Professional Permit – Available to individuals employed in Mauritius by a local or multinational company, provided they have a contract of employment with a minimum monthly basic salary of MUR30,000.

Depending upon the duration of the contract of employment, the Professional Permit is valid for a maximum of 10 years.

After five years, permit holders are eligible to apply for a 20-year Permanent Residency Permit (PRP), provided they have received a basic monthly salary of at least MUR400,000 for the five consecutive years immediately preceding the application for the PRP.

2. Young Professional Permit – Mauritius opens its doors and employment market to foreign students who have studied at a local tertiary education institution.

Qualifying applicants are eligible for a maximum 3-year Occupation Permit, provided they secure an employment contract with a monthly basic salary of at least MUR25,000.

Mauritius Residency Planning and Implementation

Our team at Sovereign Mauritius provides clients with comprehensive advice and support throughout the residency application preparation and submission process. Depending on your chosen permit programme, this may include:

• Application preparation and processing.
• Immigration meeting coordination and support.
• Assistance with identifying suitable investment or rental property.
• Corporate establishment advice, implementation and management.
• Opening local bank accounts.
• Tax efficient planning and structuring.

Contact us to find out more

For further information, to discuss your requirements and/or to determine whether you qualify for the one of the Mauritius or any other residency or citizenship programmes, please contact Sovereign’s Residency & Citizenship Planning team below.