Mauritius Residency by Investment Property (USD 375,000+), Investor/occupation Permits & Premium Visa

Introduction What This Page Covers

Budget 2026 Changes: What Is Enacted vs. Proposed

Mauritius residency by investment is attracting heightened attention following the Budget speech delivered on 19 June 2026, which signalled substantive changes to the country’s residency and permit architecture. Among the headline announcements: a proposed USD 1,000,000 “Golden Visa” targeting innovation and renewable-energy sectors, higher investor thresholds for Occupation Permits, and the proposed abolition of the Family Occupation Permit. These measures appear in the Budget Annex but require implementing regulations or enactment through the Finance Act before they carry legal force creating a time-sensitive window for applicants who wish to rely on the established USD 375,000+ property route and current permit thresholds.

Separately, the Economic Development Board (EDB) has tightened operational rules for non-citizen property purchases since late 2024, including updated currency and payment requirements, the rollout of the Property Acquisition Management System (PAMS) portal, and amendments to the IRS, RES, IHS, PDS and SCS Regulations. These changes affect buyer timelines and notarial requirements and should be factored into any relocation plan.

Three Commercial Routes at a Glance

This guide covers the three principal pathways to Mauritius residency by investment available to non-citizens:

• Route 1 Qualifying property purchase (USD 375,000+): Acquire a residential unit under an EDB-approved scheme and obtain a residence permit for yourself and your family.
• Route 2 Investor or Occupation Permit: Establish or invest in a Mauritian business and secure a permit that combines residence with full work and business rights.
• Route 3 One-year Premium Visa: A renewable long-stay visa for remote workers, retirees and high-net-worth individuals no local employment, but an accessible entry point for those testing a Mauritius relocation.

Each route has distinct eligibility criteria, costs, tax implications and pathways to permanent residence. The sections below set out what is currently in force, what has been announced and is pending legislation, and how to choose the route that fits your circumstances.

Snapshot: Which Route Suits You?

• High-net-worth property buyers and families: Route 1 (property purchase) delivers a residence permit tied to the unit, includes dependants, and creates a clear pathway toward permanent residence. Suited to individuals seeking a lifestyle relocation with capital appreciation potential.
• Entrepreneurs and active investors: Route 2 (Investor or Occupation Permit) is designed for those who will establish or manage a business in Mauritius. It grants full work and business rights and, provided turnover and substance tests are met, opens a path to permanent residence.
• Digital nomads, retirees and those testing relocation: Route 3 (Premium Visa) offers a low-commitment, one-year renewable option with no minimum investment. It does not automatically create Mauritian tax residency but it also does not confer local employment rights or a direct route to permanent residence.
• Innovation/renewables-sector investors (forward-looking): The proposed “Golden Visa” announced in the Budget 2026 Annex may offer a dedicated pathway but this measure is pending Finance Act enactment and implementing regulations. Early engagement with qualified legal advisers is recommended.

At-a-Glance Comparison Property vs. Investor/Occupation Permit vs. Premium Visa

The table below summarises the key features of each Mauritius residency by investment route. All thresholds reflect current in-force rules unless otherwise noted.

Note: Budget 2026 measures (including the proposed USD 100,000 investor threshold and Golden Visa) were announced on 19 June 2026 and remain subject to Finance Act enactment and implementing regulations.

Route 1 Residency via Qualifying Property Purchase (USD 375,000+)

Eligible Schemes: PDS, IRS, RES, Smart City & G+2 Apartments

Non-citizens may acquire residential property in Mauritius and obtain a residence permit only through EDB-approved schemes. The principal vehicles are:

• Property Development Scheme (PDS): The current flagship framework, replacing IRS and RES for new developments. Minimum purchase price: USD 375,000.
• Integrated Resort Scheme (IRS) and Real Estate Scheme (RES): Legacy schemes; units in existing IRS/RES developments may still be resold to non-citizens under scheme rules.
• Smart City Scheme (SCS): Mixed-use developments combining residential, commercial and innovation components. Residential units may be acquired by non-citizens at the USD 375,000 threshold.
• G+2 apartments (Ground + 2 floors): Non-citizens may purchase apartments in buildings of at least ground plus two floors, subject to a minimum price of USD 375,000 and EDB approval.

The EDB acts as the regulatory gateway for all scheme approvals and monitors compliance with scheme conditions.

Minimums, Payment Rules & Notary Mechanics

The minimum purchase price across all qualifying routes is USD 375,000. Payment must be made in a freely convertible foreign currency through the banking system. The EDB’s PAMS portal now manages non-citizen property acquisition applications, requiring electronic submission of payment evidence, bank transfer details and notarial documents. A Mauritian notary must authenticate the deed of sale. Registration duty applies, and buyers should confirm the current rate and any recent increases with their legal adviser before completion.

Documents Required

• Valid passport (certified copy)
• Birth certificate (apostilled or legalised)
• Police clearance certificate from country of residence
• Proof of funds (bank statements, source-of-funds declaration)
• Bank transfer evidence (SWIFT confirmation of foreign currency transfer)
• Reservation agreement and promotion letter from the scheme company
• Title documents (provided by the promoter and verified by notary)

Step-by-Step Process & Timelines

1. Reservation and due diligence (Week 1–2): Sign a reservation agreement with the scheme promoter. Conduct independent title checks and promoter vetting.
2. Exchange of contracts (Week 2–4): Execute the preliminary sale agreement via a Mauritian notary. Arrange foreign currency transfer.
3. PAMS/EDB submission (Week 4–6): Submit the acquisition application through the PAMS portal with all required documents and payment evidence.
4. EDB approval (Week 6–10): The EDB reviews the application, verifies scheme compliance and issues approval.
5. Notarial completion & registration (Week 8–12): The notary authenticates the deed of sale and registers it with the Registrar General.
6. Residence permit application (Week 10–14): Submit the residence permit application to the Passport and Immigration Office (PIO) with proof of completed purchase.

Common delays include foreign currency transfer clearances, source-of-funds due diligence, and notary scheduling. Early engagement with a Mauritius-qualified legal adviser minimises bottlenecks.

Risks, Title Checks & Due Diligence

Purchasers should commission independent legal checks on the promoter’s regulatory standing, the scheme’s EDB approval status, and the title to the property. Key risks include unregistered encumbrances, foreign exchange exposure between reservation and completion, and non-compliance with scheme conditions that could jeopardise the residence permit. Legal advisers can also structure escrow arrangements to protect funds during the conveyancing process.

Route 2 Investor & Occupation Permits (Investor / Self-Employed / Professional)

Overview: What the Occupation/Investor Permit Grants

The Occupation Permit (OP) system allows non-citizens to live and work in Mauritius. There are three main categories Investor, Self-Employed and Professional each granting residence combined with full business or employment rights. The EDB administers the scheme and provides guidance on eligibility, thresholds and renewals.

Eligibility & Thresholds: Current Law vs. Budget 2026 Proposals

Under current EDB guidance, the Investor category requires an initial transfer of USD 50,000 to a Mauritian bank account in the name of the applicant’s company. The Budget 2026 Annex announced an increase to USD 100,000 and introduced new turnover tests at year 3 and year 5 but these measures are pending Finance Act enactment and should not be treated as in-force law at the date of this review. Applicants are strongly advised to confirm the applicable thresholds before submission.

The Self-Employed and Professional categories have their own eligibility conditions, including minimum annual income or salary requirements. Professional applicants must hold a contract of employment with a Mauritius-based employer offering a salary above the prescribed threshold.

Documents & Local Company/Substance Requirements

• Certificate of incorporation (Mauritius company registered with the Registrar of Companies)
• Business plan with financial projections
• Bank statements evidencing the initial transfer
• Audited accounts (for renewals and ongoing compliance)
• Passport, police clearance, medical certificate
• Evidence of registered office and substance in Mauritius

Application Process & Typical Timeline

1. Company incorporation & bank account opening (Week 1–3): Register the company and open a local bank account.
2. Initial capital transfer (Week 2–4): Transfer the required minimum (currently USD 50,000) to the company’s Mauritian account.
3. EDB submission (Week 3–5): Submit the Occupation Permit application with all supporting documents via the EDB portal.
4. PIO processing (Week 5–8): The Passport and Immigration Office conducts background, medical and police clearance checks.
5. Permit decision (Week 6–8): Permits are typically issued within four to eight weeks from a complete submission, though complex applications may take longer.

Renewal & Performance Tests

Occupation Permits are renewable, subject to demonstrating that the business is operational and meets prescribed turnover or activity tests. If the Budget 2026 proposals are enacted, new turnover benchmarks at year 3 and year 5 will apply. Permit holders should plan for periodic renewal requirements and maintain audited financial records from the outset.

Route 3 Mauritius Premium Visa (One-Year)

What the Premium Visa Is

The Mauritius Premium Visa is a one-year, renewable long-stay visa designed for remote workers, retirees and high-net-worth individuals. It does not automatically create Mauritian tax residency, and it does not, by itself, confer a pathway to permanent residence. It is administered by the Passport and Immigration Office.

Eligibility, Documents & Application Process

Applicants must demonstrate:

• Proof of sufficient funds to sustain their stay in Mauritius
• Valid health insurance covering Mauritius
• Valid passport with at least six months’ remaining validity
• Police clearance certificate from country of residence
• Proof of accommodation (rental agreement, hotel booking or property ownership)

Applications are submitted online through the EDB/PIO application portal. Processing typically takes two to four weeks.

Work Rights: Remote Work vs. Local Employment

Premium Visa holders may work remotely for an overseas employer or client. They may not take up local employment in Mauritius doing so generally requires an Occupation Permit. The distinction matters for tax purposes: spending extended periods in Mauritius while performing work may, depending on the facts, trigger tax residence under the Income Tax Act. Specialist advice is recommended.

When to Choose Premium Visa vs. Occupation Permit

The Premium Visa suits digital nomads testing Mauritius as a base, retirees seeking a warm-climate residence, and individuals who are not yet ready to commit to a property purchase or business incorporation. Those who intend to work locally, build a business, or pursue permanent residence should consider Route 1 or Route 2 instead.

Key Requirements & Consolidated Documents Checklist

Documents Common to All Routes

• Valid passport (certified copy, minimum six months’ validity)
• Birth certificate (apostilled or legalised)
• Police clearance certificate (from country of residence, less than six months old)
• Proof of funds (bank statements, source-of-funds declaration)
• Medical certificate (where required by the PIO)

Route-Specific Additions

• Property purchase (Route 1): Reservation agreement, promoter’s letter, SWIFT transfer confirmation, title documents verified by notary.
• Investor/Occupation Permit (Route 2): Certificate of incorporation, business plan, audited accounts, evidence of initial capital transfer, proof of registered office.
• Premium Visa (Route 3): Proof of remote income (employment contract or freelance invoices), valid health insurance policy, proof of accommodation in Mauritius.

A detailed route-specific checklist including a notary and bank transfer checklist for scheme property purchases is available for download as part of the applicant resource pack.

Tax, Banking & Cross-Border Planning

Tax Residency Rules

Under the Income Tax Act, an individual is considered tax-resident in Mauritius if they are domiciled in Mauritius and have no permanent place of abode outside Mauritius, or if they are present in Mauritius for 183 days or more in an income year, or for an aggregate of 270 days in the income year and the two preceding income years. Resident individuals who wish to benefit from Mauritius’s double taxation treaties should obtain a Tax Residency Certificate (TRC) from the Mauritius Revenue Authority.

Tax Treatment for Residents, Non-Residents & Premium Visa Holders

Mauritius operates a territorial tax system. Residents are taxed on Mauritian-source income and on foreign-source income to the extent it is remitted to Mauritius. Non-residents are taxed only on Mauritian-source income. Premium Visa holders who do not meet the statutory residence tests are generally treated as non-residents for tax purposes but extended physical presence and the nature of their activities may alter this analysis. The Budget 2026 Annex proposed changes to top income-tax rates; these are announced measures pending Finance Act enactment.

Banking & Foreign Exchange

Opening a Mauritian bank account typically requires a valid residence permit or Premium Visa, proof of address, and source-of-funds documentation. For scheme property purchases, the PAMS portal requires evidence of foreign currency transfers through the banking system. Buyers should plan for processing times on international wire transfers and ensure that the notary’s escrow arrangements align with the EDB’s payment and currency requirements.

Family, Dependants & Long-Term Pathways

Who Can Be Included

Under both Route 1 and Route 2, a spouse and dependent children may be included in the residence permit application. Documentary proof typically includes marriage certificates (apostilled), children’s birth certificates, and evidence that children are financially dependent on the principal applicant. Premium Visa holders must submit separate applications for dependants.

Family Occupation Permit: Budget 2026 Announcement

The Budget 2026 Annex announced the proposed abolition of the Family Occupation Permit. This measure is pending Finance Act enactment. If enacted, spouses of Occupation Permit holders may need to apply for their own permit category to work locally. Applicants should seek legal advice on the transitional arrangements.

Pathway to Permanent Residence & Naturalisation

Mauritius residency by investment can lead to permanent residence (PR) after sustained continuous residence and satisfaction of investment or property-holding thresholds. PR applicants must demonstrate compliance with permit conditions throughout the qualifying period. Naturalisation the grant of Mauritian citizenship remains a discretionary decision of the Government and is subject to additional statutory conditions, including a prolonged period of residence. There is no guaranteed pathway from investment to citizenship.

Process Step-by-Step for Applicants

1. Initial consultation and eligibility assessment: Engage a Mauritius-qualified legal adviser to confirm which route suits your profile and objectives. (Estimated: 1 week.)
2. Route selection and document preparation: Choose between property purchase, Occupation/Investor Permit, or Premium Visa and gather all required documents, apostilled and translated where necessary. (1–3 weeks.)
3. Source-of-funds verification: Prepare a compliant source-of-funds declaration and supporting evidence. Banks and the EDB conduct enhanced due diligence. (1–2 weeks, concurrent with step 2.)
4. Reserve property or incorporate company: Sign the reservation agreement (Route 1) or register the company and open a Mauritian bank account (Route 2). (1–3 weeks.)
5. Submit application to EDB/PIO: File the application through the PAMS portal (property) or EDB portal (Occupation Permit) and separately to the Passport and Immigration Office. (Processing: 4–10 weeks depending on route.)
6. Notarial completion and registration: For property purchases, the notary authenticates and registers the deed of sale. For permits, await PIO confirmation and collect the permit. (1–4 weeks.)
7. Post-arrival formalities: Register with the Civil Status Office if required, open bank accounts, apply for a TRC if applicable, and enrol children in school as needed. (Ongoing.)

Common bottlenecks include international bank transfer clearances, police clearance certificate processing times, and EDB due diligence on scheme promoters. Engaging an adviser early can compress the overall timeline significantly.

Three Local Case Studies

The following anonymised summaries illustrate how different applicants have used Mauritius residency by investment routes. Full narratives, timelines and legal documents used are available in the downloadable case studies PDF.

• Case Study A Property purchase (USD 400,000 PDS unit): A European family acquired a PDS apartment and obtained residence permits for two adults and two children within 10 weeks. Key takeaway: early title verification and pre-arranged foreign currency transfers avoided the most common delays.
• Case Study B Investor Occupation Permit with company set-up: A technology entrepreneur incorporated a Mauritian company, transferred the minimum capital, and secured an Investor OP within six weeks. After five years of continuous residence and meeting turnover tests, they became eligible for permanent residence. Key takeaway: maintaining audited accounts from day one streamlined the PR application.
• Case Study C Premium Visa for a remote worker: A freelance consultant obtained a Premium Visa within three weeks, enabling a year-long stay. By structuring work for overseas clients only and maintaining non-resident tax status, they avoided Mauritian income tax on foreign earnings. Key takeaway: legal advice on the 183-day tax residence threshold was critical to their planning.

Sources

• Annex to Budget Speech 2026–2027, Mauritius National Assembly (19 June 2026)
• Economic Development Board Amendments to IRS, RES, IHS, PDS and SCS Regulations
• Economic Development Board PAMS Communiqué
• Economic Development Board What’s New in Occupation and Residence Permits (July 2026)
• Passport and Immigration Office Premium Visa
• Income Tax Act Laws of Mauritius (Attorney General’s Office)
• Companies Division Occupation Permit Guidelines