Residency by InvestmentActive

Mauritius

Mauritius Occupation Permit / Permanent Residence Permit / Premium Visa

Also known as: Mauritius Golden Visa, Mauritius OP, Mauritius PRP, Mauritius Investor Permit

Regulator: Economic Development Board (EDB) Mauritius — for permit approvals; Passport and Immigration Office (PIO) — for issuanceOfficial program site ↗

Min investment: $18K
Program tier: Renewable Temp
Program type: Investor Visa
Initial validity: 10 yr
Renewable: Yes
Path to PR: 3 yr
Path to citizenship: 5 yr
Schengen access: Yes

Investment options

Business Investment

$50K

Hold for 10 years

Occupation Permit (Investor) — minimum USD 50,000 transferred to a business bank account in Mauritius. Annual turnover target MUR 4M+ (~USD 85,000) by year 5. Granted up to 10 years validity; EDB review at year 5 and year 10. Holders meeting MUR 15M cumulative turnover by year 10 may qualify for PRP.

Real Estate

$375K

Property Acquisition Schemes (PDS — Property Development Scheme, IRS — Integrated Resort Scheme, RES — Real Estate Scheme, Smart City Scheme, Ground+2 apartments). Purchase of at least USD 375,000 in a qualifying development grants residence permit for self, spouse, and dependents — valid as long as property is held. Lower-tier Ground+2 apartments start at MUR 6M (~USD 130,000) but those grant only right to own property, not residency.

Real Estate

$500K

USD 500,000+ qualifying real estate purchase additionally grants PRP (Permanent Residence Permit) for 20 years renewable, in line with property ownership.

Passive Income Proof

$18K

Hold for 1 years

Premium Visa — long-stay tourist/remote-worker visa for up to 1 year (renewable). Requires proof of monthly income USD 1,500+ or USD 18,000 bank balance, plus USD 500/month per dependent child. Not a residence permit; foreign income not taxed if not remitted and stay does not trigger tax residency (<183 days).

Passive Income Proof

Hold for 10 years

Occupation Permit (Retired) — applicants 50+ may obtain a 10-year OP by transferring minimum USD 24,000 per year (or initial transfer of USD 18,000) to a local bank account. No business required.

Physical presence

To apply

Single visit required to deposit funds, sign documents, biometrics

To maintain

No statutory minimum days; OP-Investor must meet turnover targets at year 5/10

For PR

3 years on OP-Investor with annual income/turnover thresholds, OR USD 500K+ property purchase

For citizenship

Continuous physical residence of 5 years in the 7 years preceding application + 1 year continuous immediately before

Path to citizenship

Available: Yes
Minimum years: 5
Physical-presence years: 5
Language test: No

Naturalization after 5 years aggregate residence within 7 years, plus 1 year continuous immediately before applying. Citizenship by investment also notionally available via USD 250,000 contribution to Mauritius Sovereign Fund (rarely awarded; high-discretion regime; not a marketed CBI).

Tax implications

Becomes tax resident automatically: No
Worldwide income taxed: Yes
Territorial tax system: No
Day-count for tax residency: 183 days
Wealth tax: No

Tax resident if 183+ days in calendar year OR 270+ days across current + two preceding years OR domiciled. Tax residents pay 15% flat (10% on income < MUR 390,000 + 15% above; surcharges up to 25% top bracket). Foreign-source income taxable on remittance basis for residents who are not Mauritian-domiciled. No capital gains, wealth, inheritance, or property tax. Extensive double-tax treaty network including India.

Family inclusion

Spouse: Yes
Children under 18: Yes
Dependent adult children: Yes
Parents: Yes

Occupation Permit and PRP cover spouse, dependent children under 24 (extended in 2023 amendments), and dependent parents. Each adult dependent on a connected dependent permit.

Additional fees

Application fee: $1K
Legal/agent (est.): $5K

Government fees vary by permit type. PDS/IRS purchases attract 5% registration duty. Legal/agent fees for property purchase typically 1-2% of property value. Mauritius Revenue Authority requires annual tax filing if tax-resident.

Eligibility requirements

Age 18+ (50+ for retired permit)
Clean criminal record
Health certificate including HIV test and chest X-ray
Proof of investment transfer to local bank
Business plan for OP-Investor route
Health insurance valid in Mauritius

Disqualifiers

Communicable disease without treatment plan
Prior conviction or fraud finding
Failure of source-of-funds review
OP-Investor: failure to meet turnover/income targets at year 5 review

Recent changes

2022-06
Property-investment route's minimum lowered to USD 375,000 for residence permit; USD 500,000+ now ties PRP directly to property ownership.
2023
Dependent eligibility extended — adult children to age 24, parents added as dependents on OP/PRP.
2024-2025
EDB tightened compliance — OP-Investor reviewed at year 5; failure to meet turnover MUR 15M cumulative by year 10 may bar renewal. Finance Act 2025 introduced additional residence-pricing review provisions.
2026
Continued processing efficiencies; no headline pricing change. EDB digital application portal mandatory for new files.

Notes

Mauritius is a hybrid jurisdiction — used as both a relocation/lifestyle destination (PDS villas) AND a tax-optimization base for African and Indian wealth (treaty network). USD 50K OP-Investor route is one of the cheapest investor visas globally but carries genuine business compliance burden. Premium Visa is closer to a digital-nomad visa than an RBI. For US persons, Mauritius does not avoid US worldwide taxation but provides territorial-style remittance basis if non-domiciled.

Compare elsewhere

Citizenx on Mauritius residency ↗— independent pricing and program detail.citizenx.com

EasyPassport is a document-organization tool focused on citizenship by descent. This page is reference research, not legal or financial advice. Always verify with the official program authority.