National Budget 2026–2027 – Residence Permits

Working and living in Mauritius

August 24, 2026 by

Belgian Mauritian Business Club

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Recognized for its pleasant tropical climate , its multiculturalism, its hospitality, its economy, its attractive tax regimes, its political and social stability, its competitive business environment, and its multiple investment opportunities, Mauritius is a preferred destination for foreigners who work and live there.

By various means, namely " the work permit », « the residence permit " or " the permanent residence permit ", foreign nationals can choose to work, live, or retire in Mauritius. They are also eligible to acquire property in Mauritius under the prescribed conditions.

The Belgian Mauritian Business Club informs you about the different permits available according to your age, your investment capacity, and your professional profile (budget 2026-2027):

- The Investor Permit: Intended for individuals creating or taking over a business in Mauritius. Suitable for entrepreneurs developing a local or international activity from the island, with a minimum investment threshold to be respected.

- The Self-Employed Worker Permit: Designed for freelancers, consultants, and service providers who bill foreign clients from Mauritius, without creating a company or employing staff. Ideal for developers, graphic designers, consultants, or any professional working on their own.

- The Professional Occupation Permit: Reserved for professionals recruited by an existing Mauritian company. The conditions particularly focus on a minimum monthly salary threshold.

- The Permit Retired Permit (Retired Permit): For people over 50 wishing to settle without engaging in professional activity. Conditioned on a monthly transfer of a minimum amount to a Mauritian bank account.

- The Dependent Permit: which allows the spouse and children of the main holder to reside legally in Mauritius.

- Residence by real estate acquisition: Mauritius attracts international buyers because it combines political stability, a clear investment framework, good international connectivity, and a high quality of life. Institutional sources also highlight a business-friendly environment, some attractive tax features, and a structured framework for real estate acquisition by foreigners.

- Permanent Residence Permit (PRP): Known as the permanent residence permit (PRP), this program is intended for expatriates who wish to work and live freely in Mauritius and make it their second homeland.

- The Premium Visa: Ideal for digital nomads and remote workers. It allows staying for up to 1 year, working remotely for foreign clients, without becoming a tax resident.

And to finish, the Golden Visa, the introduction of which was recently announced by the Mauritian government, constitutes a new residency scheme in Mauritius offering more flexibility to explore the country, live progressively, and consider a more sustainable settlement.

Fees

Investor/Self-employed (10-year permit): 1,000 USD

Non refundable after payment of the Approval in Principle (AIP)
Payment required only after receipt of the AIP

Fees for dependents

400 USD per dependent for the spouse, the partner, parents, and unmarried children.

Note: For all these Residence Permits, the Belgian Mauritian Business Club remains at your disposal to direct you to the relevant services.

Investor Permit

(Occupation Permit Investor)

To encourage investment and international expertise, the Mauritian government offers a Investor Permit (Occupation Permit Investor) valid for 10 years renewable according to the criteria established by the EDB. (Budget change 2026-2027).

Key points

Two entry options : Choose between the option with a capital of 100,000 USD, or the innovative Start-up pathway (no minimum investment required).
Validity of 10 years : The Investor Permit in Mauritius is a combined work and residence permit, valid for a decade and renewable.
Focus innovation : The innovative Start-up category is ideal for R&D projects and requires no initial capital, subject to approval by the EDB or an accredited incubator.
Dependent residence permit : for spouse and dependent children or students under 24 years old.
Gateway to permanent residence : After 5 years of activity, investors can apply for a 20-year Permanent Residence Permit.

Option 1 – Investment of 100,000 USD

Initial contribution of 100,000 USD or equivalent in convertible currencies.

Certified bank statement from the country of origin confirming the availability of the required funds.
Written commitment to transfer the funds within 60 days following the issuance of the permit.

Minimum turnover of 5 million Rs (92,000€) from the third year,

Then of 8 million Rs (147,000€) from the fifth year for renewal.

Option 2: Innovative Start-up (no minimum capital)

Mauritius actively seeks talents from the digital economy. This option is perfect for technology entrepreneurs and research-focused projects.

Financial condition : No minimum initial investment.
Eligibility criteria : Submission of an innovative project to the EDB for approval OR registration with an incubator accredited by the Mauritius Research and Innovation Council (MRIC).
Operational focus : The business plan must demonstrate a strong focus on research and development (R&D).

The Economic Development Board now conducts compliance reviews at year 5 to determine if the investors meet the required income levels. Permits may be revoked if the thresholds are not met, while successful candidates retain their permits until year 10, at which time another review takes place.

How to qualify :

Project submission : You must present a business plan highlighting significant technical or scientific advancements.
Partnership with an incubator : Being supported by an incubator accredited by the MRIC significantly accelerates the approval process.
R&D expenses : At least 20% of the company's operational costs must be allocated to R&D during the research phase.

Transition from Investor Permit to Permanent Residence

Investors can apply for a permanent residence permit (PRP) of 20 years after holding an occupation permit for at least 5 years.

To be eligible for the 20-year PRP, an investor must demonstrate :

An annual turnover of at least 15 million MUR for each of the 5 years preceding the application.
OR a total cumulative turnover of 75 million MUR over this 5-year period.

Self-Employed Occupation Permit

(Self-Employed Occupation Permit)

If you are a freelancer or sole proprietor and wish to manage your own business in Mauritius, the Independent (Self-Employed) permit is the ideal solution. It is designed for those who work for themselves without immediate intention to hire large teams.

This permit is valid for ten years, with renewals being subject to meeting defined income criteria. This pathway offers direct access to the 20-year Permanent Residence Permit when higher income thresholds are met.

Initial investment : You must make an initial transfer of 50,000 USD to your local business bank account in Mauritius.
Business structure : This permit pertains to activities carried out by a single person. It allows you to build the foundations of your international service or local trade business.
Long-term growth : To renew your permit after 10 years, your business must demonstrate a cumulative turnover of at least 2 million MUR from the third year, and 3 million MUR from the fifth year for renewal.
Authorized employer: the holder can hire one local administrative employee.

Spouses, opposite-sex de facto partners, parents and unmarried dependent children (including stepchildren or legally adopted children) are eligible for a residence permit as dependents. Dependent permits cannot exceed the validity of the main holder, and dependents cannot work unless they obtain their own permit.

The authorities can conduct on-site visits and request information to verify compliance with income and operational criteria. Non-compliant permit holders may be deregistered and have their permits canceled by the immigration office. Timely tax returns and compliance with license conditions are essential elements of compliance.

The long-term goal: Permanent Residence (PRP)

A holder of an Occupation Permit for Self-Employed Workers in Mauritius may be eligible for a 20-year Permanent Residence Permit after at least five years. Eligibility requires an annual business income of 3,000,000 MUR for five consecutive years or a total of 15,000,000 MUR over five consecutive years. This offers unparalleled peace of mind for those wishing to settle their family and invest sustainably in the Mauritian community.

Professional Occupation Permit

(Professional Occupation Permit)

The Professional Occupation Permit allows foreign employees to explore the Mauritian labor market in various and dynamic sectors. The application must be made by the employer in Mauritius.

Once obtained, this permit allows you to live and work in Mauritius for a duration of 1 to 10 years, depending on the contract, nationality, and the decision of the authorities. It also allows for investing in companies, provided that you are not employed there, nor managing it or receiving a salary from it.

Categories and criteria :

In the 2026-2027 budget the ProPass and Expert Pass categories merge into one, and the minimum required salary is harmonized to 50,000 Rs per month across all sectors.

Transitional provisions are provided for current holders of these permits.

Duration and renewal :

A Short-term Occupation Permit can be granted for a maximum of 9 months and renewed only once for an additional 3 months.
For any transition from a short-term permit to a long-term permit within the same company, a termination letter of the previous permit from the employer is required.

Benefits for professionals :

Validity of 10 years : Both tiers offer a 10-year permit.
Family inclusion : You can bring your spouse, children, and parents as dependents.
Simplified process : It is generally the employer who initiates the application, thus facilitating your transition.

Access to permanent residence

Professionals holding an Occupation Permit and having worked for at least 5 years, with a minimum monthly salary of 400,000 MUR during this period, may be eligible for a Permanent Residence Permit (PRP). The application must be submitted within 6 months of meeting these criteria, paving the way for a 20-year resident status in Mauritius.

Retired Permit

(Retired Permit)

If you are 50 years or older, retiring in Mauritius can be an ideal lifestyle choice. Enjoy our beaches, explore the island's natural treasures, and hike: a peaceful and privileged living environment.

The applicant must have an account in a Mauritian bank and transfer an initial amount of 2000 USD or its equivalent in foreign currency. Subsequently, the recipient of the retired permit must justify an annual transfer of 24,000 USD per year or its equivalent in foreign currency.

This permit is granted for a renewable duration of 10 years..

The residence permit also offers you the opportunity to apply for a permanent residence permit of 20 years after 5 consecutive years.

Right to invest for retirees non-citizens over 50 years old

The holder of a residence permit as a retired non-citizen can invest in any business, provided that: (a) he is not employed there; and (b) he does not receive any salary or social benefits from the business.

As with all residence permits, this permit is issued to the person who applies for it. It entitles to applications for dependent residence permits for spouses, partners, and children whose age must not exceed 23 years.

Residence for the elderly

Mauritius has a warm and pleasant climate for 8 months of the year, a peaceful and harmonious environment, constantly improving infrastructure, and a competitive cost of living, making it a remarkable place for retirement.

The projects developed under the program (PDS for residences for the elderly) mainly concern homes intended for adults over 50 who seek to live independently in a peer environment and offer recreational and socialization facilities, including a club-house, a health club, or a gym, facility management services focused on the needs of the elderly.

A non-citizen retiree, that is, aged over 50, can acquire a housing unit or the lifetime rights related to a housing unit in an approved project.

There is no minimum purchase price, and the non-citizen can choose to apply for a residence permit for themselves and their spouse or partner until the property is no longer owned or occupied by the retiree.

Dependent Permit

You wish to bring your family with you and live peacefully on the island of Mauritius? The Dependent Permit allows your spouse (including opposite-sex partner), your parents, and your unmarried children (including stepchildren or legally adopted children) to benefit from a residence permit linked to yours.

To benefit from it, you must hold a Occupation Permit or Residence Permit valid: Investor Permit, Self-Employed Permit, Professional Permit or Retired Permit.

The dependents must not engage in paid activity. If a dependent adult wishes to work or manage their own activity, they must apply for their own Investor Permit or Self-Employed, or an Occupation Permit Professional if a local employer wants to hire them.

Conditions to obtain a Dependent Permit:

The application must be submitted after obtaining the permit of the main holder, to the Passport and Immigration Office (PIO) via the official form.
Each family member must submit their own application.
Fees: 400 USD per dependent person.
Processing time : about 10 days after acceptance of the application.
Conditions for the main holder : must have a valid permit, sufficient financial resources, and suitable housing.
Conditions for the dependents : proof of family relationship, clean criminal record for adults, medical coverage, and for children: must be dependents or students and under 24 years old.

Permanent Residence Permit (PRP)

(Permanent Residence Permit)

The permanent residence is the long-term goal of many expatriates. The permanent residence permit (PRP) offers a settlement for 20 years, renewable for an equivalent period. This permit is open to Investors, Retirees, Professionals, Self-Employed Workers and their family members, subject to meeting financial and presence criteria.

How to obtain Permanent Residence?

Investor: holder of an OP as an investor for at least 5 years, immediately before the date of the PRP application, with: a minimum annual turnover of at least 15 million MUR during the 5 years preceding the application; or a cumulative turnover of 75 million MUR over any consecutive period of 5 years immediately before the application.

Professional: holder of a work permit (OP) or a valid work permit for at least 5 years, and having received a monthly base salary of at least 400,000 MUR during the 5 consecutive years immediately preceding the PRP application. The application must be submitted no later than 6 months after the criteria have been met.

Self-employed worker: holder of a practice permit (OP) as a self-employed worker for at least 5 years and having achieved an annual turnover of at least 3 million MUR during the 5 consecutive years preceding immediately the PRP application; or having achieved a cumulative turnover of 15 million MUR during a consecutive period of 5 years immediately preceding the application. The application must be submitted no later than 6 months after the criteria have been met.

Non-citizen retiree: Holds a residence permit as a non-citizen retiree for at least 5 years and has transferred amounts, through installments or otherwise, totaling at least 200,000 USD or its equivalent in freely convertible foreign currencies, during a consecutive period of 5 years immediately preceding the application.

Finally, the real estate investor having invested at least 375,000 USD in the PDS, IRS, Smart City, R+2 programs obtains a residence permit for 20 years, valid as long as they remain the owner.

Residence Permit through Real Estate Investment

The island of Mauritius continues to attract international investors due to its political stability, attractive tax environment, and recognized quality of life. Among the main advantages offered to foreign buyers is the possibility of obtaining a residence permit through a real estate investment made in certain programs approved by the authorities.

However, here is what you need to know about the actual conditions for obtaining it in 2026.

Who can obtain a residence permit through real estate?

When acquiring a residential property for a price exceeding 375,000 USD, a non-citizen is granted a residence permit as long as they hold the residential property. The spouse and children under 24 years old are also granted a residence permit. (EDB Mauritius)

This system allows foreign investors to legally reside in Mauritius while enjoying a property portfolio in one of the most attractive destinations in the Indian Ocean.

What types of properties are eligible?

Foreigners cannot buy freely all residential properties in Mauritius. The acquisition must be made under an authorized program, including:

· Property Development Scheme (PDS)

· Smart City Scheme

· Certain G+2 apartments meeting the current criteria

· Invest Hotel Scheme (IHS)

· Certain IRS or RES properties available on the resale market.

These programs are overseen by the EDB and generally offer high-end services as well as a secure environment.

The permit is not granted upon reservation

This is the most important point to understand for foreign investors.

Many buyers think that signing a reservation contract or a promise of sale is enough to obtain a residence permit. This is not the case.

The official guidelines from the EDB specify that the Residence Permit is granted only after the actual acquisition of the property. Legally, the property is considered acquired when the sale has been finalized and registered with the Registrar General in accordance with Mauritian regulations.

· In the case of a purchase off-plan (VEFA): the residence permit is issued only after the actual acquisition is registered.

· In the case of a resale: the process is faster. Once the deed is signed, registered, and the transfer of ownership completed, the application for a residence permit can be submitted immediately.

What is the duration of the Residence Permit?

The residence permit granted under an eligible real estate investment is issued for a period of up to 20 years, in accordance with the current Mauritian regulations.

Upon expiration of this period, it can be renewed provided that the holder continues to meet the eligibility requirements, particularly by retaining ownership of the real estate that allowed for the issuance of the permit.

The spouse and dependent children also benefit from a residence permit linked to that of the main holder.

In the event of the sale of the property or loss of the required conditions, the residence permit may no longer be renewable or cease to have effect, in accordance with the applicable regulations.

Can one work in Mauritius with this permit? Yes

The holder of a Residence Permit obtained through real estate investment can reside in Mauritius and manage their investments or activities in compliance with the current regulations.

This flexibility is one of the major advantages of the system for entrepreneurs, retirees, and international investors.

The tax advantages of Mauritius

Mauritius remains particularly attractive due to its competitive tax environment :

· No wealth tax

· No housing tax

· No inheritance tax for direct heirs

· Attractive taxation on income

· Numerous double taxation agreements.

Every tax situation being specific, it is recommended to consult a specialized advisor before any investment decision.

Note that in the 2026-2027 budget, the land transfer tax for foreigners has been maintained at 5% in the approved schemes (PDS, IRS, RES, Smart City). Furthermore, the option to purchase outside of these specific schemes has been removed, and the payment rules now require that a large portion of the funds be managed in Mauritian rupees after the initial transfer in foreign currency.

Premium Visa

(Premium Travel Visa)

And what if you resided in Mauritius longer?

The Premium Travel Visa is available to you if you are a non-citizen intending to stay in Mauritius for a period exceeding six months up to one year as a tourist, retiree or professional wishing to come with your family and to carry out your remote activities from Mauritius. Note that Mauritius has been designated as one of the best countriesfor remote work. pour le travail à distance.

To benefit from the Premium Visa, you must provide the reasons for your long stay and sufficient travel and health insurance for the initial period of stay, while meeting the following criteria:

You must not under any circumstances enter the Mauritian labor market; your main source of income and profits must be located outside of Mauritius.
You must provide documents to support your application, such as the purpose of the visit, a reservation for accommodation, etc.
Other basic immigration requirements.

Important additional information:

The Premium Visa application must be submitted online via the dedicated platform.
Visa processing takes about 48 hours and there are no processing or application fees.
The Premium Visa is open to citizens of more than 110 countries.
If you come to Mauritius for a vacation and decide to stay more than 180 days on your tourist visa, you can apply for a Premium Visa from Mauritius.
Mauritian-source income of a Premium Visa holder (for example, remuneration for work done remotely in Mauritius) will be taxed.
A foreign national staying in Mauritius under a Premium Visa can apply for a Residence Permit as a non-citizen retiree.

Golden Visa NEW

(Golden Visa)

Your new entry ticket to Mauritius in 2026

On April 10, 2026, the Council of Ministers approved a set of measures aimed at mitigating the economic impact of the conflict in the Middle East on households, businesses, and vulnerable groups. At the same time, the government adopted an offensive strategy focused on attracting investors and wealthy individuals internationally.

The centerpiece of this shift is a Golden Visa, set to become the flagship of the investment attraction agenda in Mauritius. Supported by a dedicated and fast concierge function within the Economic Development Board (EDB), the system will aim to cover residence permits, business creation, and the obtaining of professional licenses in a single streamlined service.

This program, as explained by the government, will allow investors injecting at least 1 million USD in the first 12 months of their stay, in strategic sectors such as fintech, global treasury, artificial intelligence, biotechnology, and renewable energies, to obtain a renewable residence right. Once the investment is made, the holder will also be eligible to apply for a Permanent Residence Permit. This is a decisive step that brings Mauritius closer to major global investment residence programs.

All procedures are to be completed online and require no travel from the applicant. The process is deliberately simplified and takes on average only 8 working days.

As part of this system, work permits for the

domestic workers accompanying the visa holder

will be prioritized

within a timeframe of 5 working days, thus ensuring a

smooth transition for investors and their

families.

Happy reading!

The information presented in this article is provided for informational purposes and may evolve. Each situation being unique, eligibility conditions, administrative procedures, and tax implications must be examined on a case-by-case basis.

For any questions or to discuss your project based on your personal situation, feel free to contact us. We will be happy to assist you with your procedures in Mauritius. 🇲🇺✨