Mauritius residency & tax 2026: how to apply, cost & timeline

How residency in Mauritius works

Residency for non-citizens is administered by the Economic Development Board (EDB), the government agency that assesses and issues Occupation Permits, retirement permits and investment-linked residence permits, while the Passport and Immigration Office handles entry and residence cards. Most routes require transferring funds into Mauritius or buying an approved property; the EDB reviews your business plan, income or investment, then issues a permit that also covers dependants. Rules were reformed in 2024-2025 with lower investor thresholds and longer 10-year validity, so verify current criteria before applying.

Routes to residency

The main routes are the Occupation Permit, which combines a work and residence permit for investors (transferring roughly USD 50,000 into a Mauritian company), self-employed professionals (a similar investment plus turnover targets) and salaried professionals (meeting a minimum monthly salary); the retirement permit for non-citizens aged 50 and over who transfer around USD 24,000 a year (roughly USD 200,000 over the permit's life); and residence by property investment, where buying a qualifying home under schemes such as the PDS, IRS, RES or Smart City from about USD 375,000 grants residence for as long as you hold the property. A Premium Travel Visa also lets remote workers stay up to a year.

How to apply, step by step

1. Choose your route (Occupation Permit, retirement permit or property investment) and confirm you meet the current EDB thresholds
2. Gather and apostille your supporting documents, including passport, proof of funds and medical certificate
3. Transfer the required funds into a Mauritian bank account or complete the qualifying property purchase
4. Submit the application to the Economic Development Board, usually through its online portal, and pay the fees
5. Attend any interview or provide clarifications, then await EDB approval in principle
6. Collect your permit and register your residence card with the Passport and Immigration Office
7. Renew before expiry, keeping the income, turnover or investment conditions met
8. After holding an eligible permit for around three years, apply for the 20-year Permanent Residence Permit if you qualify

What you'll need

• Valid passport with sufficient remaining validity
• Recent passport-sized photographs
• Birth certificate and, if applicable, marriage certificate (apostilled)
• Proof of transferred funds or a certificate of deposit from a Mauritian bank
• Business plan or employment contract, depending on the permit category
• Medical certificate confirming fitness and clearance for specified conditions
• Deed of sale or reservation contract for property-investment applicants

Document lists and fees change — always confirm current requirements with the authorities (linked below) before you start.

Cost & timeline

How your income is taxed

Mauritius taxes individuals on residence rather than citizenship. You become tax resident by spending 183 days or more in an income year, or an aggregate of 270 days over three years, or by being domiciled there. Personal income is taxed at progressive rates for the income year from 1 July 2026, with roughly 0% on the first MUR 500,000, 10% on the next band, 20% on the next, and 35% on the highest incomes. There is no capital-gains tax and no inheritance tax.

Crucially, non-domiciled residents are taxed on a remittance basis: foreign-source income is taxable only to the extent it is brought into Mauritius, so income kept abroad is generally not taxed. This makes the regime favourable for those structuring capital offshore, but the domicile and remittance rules are technical, so take professional advice and verify current legislation with the Mauritius Revenue Authority.

Plan your position deliberately — see how to establish tax residency abroad, and mind exit taxes and any double-tax-treaty tie-breakers.

The upside — why people choose Mauritius

• Remittance basis means foreign income is generally taxed only when brought into Mauritius
• No capital-gains tax, no inheritance tax and no property or housing tax under the schemes
• Long 10-year Occupation and retirement permits that also cover spouse, children and parents
• English- and French-speaking jurisdiction with a stable, business-friendly financial centre
• Clear investment routes from a relatively modest USD 50,000 for investors
• Warm climate, good connectivity and a recognised offshore banking and fund industry

Common challenges to plan for

• The remittance benefit depends on being non-domiciled; the domicile rules are technical and can be contested
• Property route is expensive, with a roughly USD 375,000 minimum plus registration duty and fees
• Thresholds, salary minimums and fees have changed repeatedly, so published figures date quickly
• Renewal requires you to keep meeting income, turnover or investment conditions, not just hold the permit
• Bringing income onshore to fund local living can trigger Mauritian tax, reducing the headline advantage
• Island logistics, distance from major markets and a small local economy may not suit every business

Who it suits

Mauritius suits internationally mobile investors, founders, remote professionals and retirees who can keep meaningful income or capital offshore and want a stable, low-tax base with English and French spoken. The remittance-basis regime rewards those who genuinely live off foreign-held assets and remit selectively, while the property route appeals to buyers wanting a lifestyle home that also secures residence. It is less compelling for those needing to draw most income locally or requiring proximity to large mainland markets.

How Expectat helps

Mauritius's routes are navigable on your own — and if that's your plan, the steps above are the plan. But if you'd rather not manage forms, apostilles and appointments in a second language, we can map the right route for your situation, connect you with vetted local specialists, and make sure the move actually delivers the tax outcome you're after — not just a residence card. Book a strategy call and we'll plan it with you.

Where it fits in a borderless plan

Residency is one flag of several. Pair a base like Mauritius with a deliberate capital structure and a Bitcoin self-custody plan. For daily life on the ground, see our Mauritius banking, healthcare and schools guides. For the wider map of low- and zero-tax bases, see countries with no income tax in 2026.