Securing an occupation/residence permit in Mauritius

It has been the dream of many professionals to achieve the ideal work conditions of a peaceful location, enchanting locales, growing economy, access to state of the art infrastructure, great connectivity and political stability which provides the freedom and access to the above.

The Republic of Mauritius has had a democratic system of government since independence in 1968. The people of Mauritius are multi-ethnic and multicultural. Most Mauritians are multilingual, Mauritian Creole, English, French, and Asian languages are used. The island is highly ranked for democracy and for economic and political freedom. Mauritius is a stable political nation and is a time tested offshore financial jurisdiction.

So how can you blend into this beautiful country with absolute ease?

The Occupation Permit (OP) with a domestic company is a combined work and residence permit which allows non-nationals to reside and work in Mauritius. You may therefore proceed with setting up a domestic company which will carry out activities that will bring value to Mauritius. The domestic company will be taxable at the rate of 15%. There is also a requirement that you should reside in Mauritius for a total of 183 days in a year to be tax resident in Mauritius. This will allow you to save on your tax liability by shifting the tax base to Mauritius.

After 3 consecutive years as an Occupation / Residence Permit holder, non-citizens may apply for a 10-year residence permit provided they satisfy the eligibility criteria under their respective category.

A non-citizen can apply for an OP under any of the following 3 categories, namely:

  • Investor
  • Professionals
  • Self Employed

OP is granted for a maximum period of three years, renewable thereafter subject to established criteria. Retired non-citizens are also eligible for a residence permit for a period of three years, renewable thereafter for a maximum period of 10 years subject to satisfying the eligibility criteria.

The following basic criteria have to be met for an occupational permit:

Investor: The proposed business activity should generate an annual turnover in excess of MRU(Mauritian Rupee) 4 million; the investor should make an initial investment of US$ 100,000 or its equivalent in freely convertible currency.

Professional: The basic monthly salary of a professional under a contract of employment should exceed MRU45,000 to be able to register in Mauritius.

Self-employed: Income from the business activity should exceed MRU 600,000 annually with an initial investment of USD 35,000 (on the basis that you are not a shareholder of the Company).

Retired: The non-citizen must undertake to transfer to his/her local bank account in Mauritius, at least USD 40,000 US annually.

Other routes to being a Mauritian National, in brief are:

OP with a category one Global Business Company (“GBL I”) is an option available for professionals whose business activities to be undertaken are predominantly outside of Mauritius.


The Integrated Resort Scheme (IRS) is a programme designed to facilitate the acquisition of residential property by non-citizens in Mauritius. The IRS is basically a project for the development and sale of luxurious residential units to foreigners. Through the IRS, international buyers can become Mauritian residents once they acquire a luxury property on the island. The villa owner and his family are able to reside in Mauritius as long as he holds the property.

Similar residency/occupation permits can be obtained in other jurisdictions like Seychelles, Hong Kong, Malta, St Kits and Nevis, Estonia, Chile, Puerto Rico; based on your requirement and interests. For further details please write to us at