Home / Insights / Policy Analysis

Mauritius Residency Policy: Key Points at a Glance (2026 Update)

2026-10-03 · Tian Tang Meng Xi Enterprise Service · Policy Analysis

Mauritius is one of the few African countries that has written "investment residence, retirement residence and property residence" into law and is highly open to the outside world. Its institutional hallmarks are clear thresholds, manageable timelines and a tax-friendly environment. But for those encountering it for the first time, the official documents are scattered and the wording is updated from time to time, which makes it easy to lose track.

This article sets out the routes and key figures most relevant to Chinese-speaking clients in a single at-a-glance comparison, to help you build an overall picture first before deciding where to go deeper.

One sentence to capture the logic of Mauritius: either bring investment and business (the Investor Visa), or bring a stable overseas income (retired non-citizen residence), or directly purchase qualifying property (property-based permanent residence) — all three routes can ultimately lead to long-term residence.

1. The four main routes at a glance

2. Investor Visa: business and status are linked

The Investor Visa is assessed by the Economic Development Board (EDB) and issued by the Passport and Immigration Office. The core logic is: bring the funds in, set up the company and build up turnover, and the status can be sustained and upgraded.

• Investment amount: a minimum of USD 100,000, which must be remitted from abroad into the Mauritius company account within 60 days of approval
• Turnover: under the current official rules, from the third year after company registration, annual turnover must reach about MUR 5 million
• Renewal: when renewing at the end of the 10-year term, annual turnover must reach about MUR 8 million from the fifth year after registration
• Converting to 20-year permanent residence: after holding the permit for 5 years, with annual turnover of MUR 15 million in each of the 5 years before application, or cumulative turnover of MUR 75 million over 5 consecutive years
• Fees: the online application itself is free; after approval, a licence fee of about USD 1,000 is paid to the government

One thing to note: the "difficulty" of this route is not the money, but the genuineness of ongoing operations — the company must genuinely operate, with books and turnover. This is also why we generally advise clients to work out the business direction, tax structure and costs clearly before setting up.

3. Retired non-citizen residence: a stable income is enough, suited to a "light landing"

• Age: 50 or over
• Financial requirement: transfer USD 24,000 per year into the applicant's own Mauritius bank account, or guarantee an income transfer of at least USD 2,000 per month
• Validity: 10 years, renewable; after holding the permit for 5 years, with cumulative transfers over the 5 consecutive years before application reaching a certain level (currently USD 200,000), the holder may apply for 20-year permanent residence
• Features: no medical report required and no global asset review; the documentation is relatively simple, and it is usually the fastest of the four routes to put in place

Please note: this money is "transferred into your own account" — it is an asset transfer, not consumption spending; ordinary living, rent, medical care and day-to-day spending in Mauritius can all be paid from it.

4. Property-based permanent residence: one step, but choose the right scheme

Purchasing property in approved developments such as IRS, RES, PDS and Smart City (SCS) schemes (from a threshold of USD 375,000) grants 20-year permanent residence directly; in addition, foreigners are also permitted to buy apartments "on the ground floor plus two or more storeys up".

When choosing a scheme, it is advisable to focus on four things: whether the scheme is on the official approved list (which directly determines whether permanent residence can be obtained), the developer's delivery record, taxes and holding costs (management fees, local rates), and future resale liquidity.

5. Dependants: who can come along

• A spouse (including an opposite-sex partner in a de facto union)
• Dependent parents (the main applicant must issue a letter of undertaking to assume their financial and social responsibility, with case-by-case approval by the Passport and Immigration Office)
• Children under 22 who are unmarried and not engaged in paid activity, including stepchildren and legally adopted children

A dependant's residence period may not exceed that of the main applicant; if a dependant (including a spouse) wishes to work in Mauritius, a separate work permit or occupation permit must be applied for.

6. Tax and business environment

• Corporate income tax of 15%; personal income tax on a progressive scale (10%–15%)
• No inheritance tax and no gift tax; dividends and capital gains (in general cases) are not taxed
• No exchange controls, with funds free to move in and out; double taxation avoidance agreements signed with more than 40 countries and jurisdictions
• A common law system, with English as the common language of business and the courts

7. Application process and approximate timeline

1. Consultation and assessment to determine the route and plan
2. Travel to Mauritius for an on-the-ground visit (optional) and complete company registration
3. Prepare the application documents (passport, police clearance, proof of funds, business plan, etc.)
4. Submit the application to the EDB through the National Electronic Licensing System (NELS)
5. After approval in principle, pay the government licence fee, accompany the verification of original documents and collect the permit
6. Use the permit to open personal and company bank accounts, and complete residence registration and settling in

The overall timeline is usually 2–4 months, and retired non-citizen residence is generally faster. One point to note: a bank account can only be opened after the permit has been obtained, which runs counter to many people's intuition.

8. A few common misconceptions

• "Someone promises guaranteed approval" — all approval outcomes are decided by the relevant Mauritian government authorities, and no agency can guarantee approval; the reliable approach is to make the quality of the documents and the process solid.
• "You have to pay an application fee to an agent for the online application" — applying online via the NELS platform is itself free, the EDB charges no processing fee, and the statutory licence fee is paid only after approval.
• "There are direct flights from China to Mauritius" — currently departures from China require a connection via places such as Dubai, Kuala Lumpur, Singapore, Jeddah, Istanbul or Paris, with a one-way journey of about 12–15 hours.
• "Once you have the visa you can forget about it" — the Investor Visa requires the company to maintain genuine operations and turnover, and maintaining the status is itself a long-term task.

9. How to choose the route that suits you

A simple way to judge: a clear business direction and a willingness to run a business → the Investor Visa; aged 50 or over, with a stable overseas income and a wish for an easier life → retired non-citizen residence; already intending to acquire overseas property → property-based permanent residence; not decided yet and wanting to live here for a while first → try the Premium Visa first.

If several routes seem to apply, it is advisable to work backwards from "what will I live on in Mauritius ten years from now" rather than looking first at how high or low the thresholds are.

Take the self-assessment → Back to Insights