Mauritius represents a unique proposition in the global mobility landscape: a politically stable, economically sophisticated island nation offering first-world infrastructure, governance, and lifestyle within a favorable tax environment. Consistently ranked as Africa's most competitive economy and least corrupt nation, Mauritius has transformed itself from a sugar-dependent colony into a diversified financial services hub and luxury tourism destination.
The country's strategic location in the Indian Ocean, 2,000 kilometers off Africa's east coast, positions it as a natural bridge between African, Asian, and European markets. This geography, combined with membership in SADC, COMESA, and preferential trade agreements with the EU and US, creates unique business opportunities for entrepreneurs and investors.
Mauritius has maintained uninterrupted democratic governance since independence in 1968, with peaceful transfers of power, independent judiciary, and robust property rights. The country scores consistently high on Ease of Doing Business rankings (13th globally in 2020), Rule of Law indices, and corruption perception measures, placing it ahead of many European nations in governance quality.
The economy is highly diversified across financial services, tourism, textiles, and emerging sectors like ICT and renewable energy. GDP per capita exceeds $11,000, unemployment remains below 8%, and the banking sector is well-regulated with multiple international institutions maintaining operations. Unlike many jurisdictions offering residency by investment, Mauritius presents minimal sovereign risk and exceptional institutional quality.
Mauritius operates as a bilingual nation with English and French both serving as official languages, while Mauritian Creole functions as the lingua franca. This linguistic diversity creates seamless integration for Anglophone and Francophone residents, with government services, legal systems, and business conducted in both languages. Education is available in English, French, or bilingual formats from primary through university level.
The legal system follows English common law principles, providing familiarity for Commonwealth residents, while French civil law influences family and property matters. This hybrid framework, combined with modern commercial codes, creates a sophisticated legal environment supportive of international business and property ownership.
The cornerstone of Mauritius residency by investment is property acquisition in government-designated schemes. Unlike visa programs offering temporary residence renewable annually, Mauritius grants immediate Permanent Residence Permits valid for the life of property ownership, providing exceptional security and long-term planning certainty.
The Property Development Scheme represents the flagship real estate pathway, offering the most prestigious properties with full permanent residence rights. PDS developments are high-end residential estates featuring luxury villas, typically located in prime coastal or golf course settings, with comprehensive amenities including beach clubs, restaurants, spas, and concierge services.
Investment threshold for PDS properties is USD $375,000, with most developments offering villas between $500,000 and $3 million depending on location, size, and specifications. The investment must be made in designated PDS projects approved by the Economic Development Board (EDB), with funds transferred from abroad through proper banking channels.
PDS investors receive Permanent Residence Permits valid for as long as they maintain property ownership, with no minimum stay requirements beyond initial permit collection. The permit includes work rights, allowing holders to engage in employment or business activities without separate authorization. Properties can be resold to non-citizens at any time, with the residence permit transferring to new foreign buyers.
The Integrated Resort Scheme predates PDS and offers similar benefits through resort-integrated properties. IRS developments combine residential villas with hotel operations, golf courses, and comprehensive leisure facilities. While newer PDS schemes have largely superseded IRS, existing IRS properties remain available and confer identical permanent residence rights.
IRS properties typically require minimum investment of $375,000-$500,000, with ownership conferring permanent residence permits and work authorization. The primary distinction from PDS is that IRS schemes must include operational hotels or resorts alongside residential components, while PDS can be purely residential estates.
Introduced in 2015, the Real Estate Scheme (RES) opened property investment to a broader geographic scope beyond traditional coastal luxury zones. RES projects can be developed throughout Mauritius in areas designated by local authorities, offering more varied price points and property types including apartments, townhouses, and villas.
RES investment thresholds mirror PDS at $375,000 minimum, but projects often feature lower average prices due to locations in developing regions rather than established resort areas. RES properties confer the same permanent residence rights as PDS/IRS, with work authorization and no minimum stay requirements.
The RES program aims to distribute investment and development beyond traditional tourist zones, supporting regional economic development while expanding residential options for foreign buyers. Properties range from beachfront apartments to highland estates, providing diversity beyond the luxury villa focus of PDS developments.
| Scheme | Min. Investment | Property Types | Location Focus | Residence Rights |
|---|---|---|---|---|
| PDS | $375,000 | Luxury villas, townhouses | Coastal, golf estates | Permanent + Work Rights |
| IRS | $375,000 | Resort villas | Integrated resorts | Permanent + Work Rights |
| RES | $375,000 | Villas, apartments, townhouses | Nationwide designated areas | Permanent + Work Rights |
Mauritius pioneered one of the world's first formal remote work visa programs with the Premium Visa (formerly Premium Travel Visa), launched in 2020 and refined in subsequent iterations. This one-year renewable permit targets remote workers, digital entrepreneurs, and retired individuals seeking extended stays without permanent residence commitment or substantial property investment.
The Premium Visa requires applicants to demonstrate minimum monthly income of $3,000 (approximately $35,000 annually) if applying individually, or combined income of $6,000 monthly for couples or families. Income sources can include remote employment, business profits, professional fees, investment returns, or pension distributions, provided the income originates from outside Mauritius.
Critically, Premium Visa holders must not engage in local employment or provide services to Mauritian clients. The visa specifically targets individuals whose economic activities occur entirely outside Mauritius, whether through remote work arrangements, international consulting, online businesses, or passive income streams. This restriction protects local labor markets while attracting economically self-sufficient residents.
Application requirements include valid passport, proof of income (employment contracts, business financials, bank statements), health insurance covering Mauritius, and accommodation confirmation (rental agreement or property ownership). Processing typically takes 2-4 weeks, with approval granted for one year and renewable annually subject to continued eligibility.
The Premium Visa's most compelling feature for many applicants is its unique tax treatment. Premium Visa holders are considered non-residents for Mauritius tax purposes if they maintain income outside Mauritius and do not remit it to local bank accounts. This creates a scenario where remote workers can reside in Mauritius full-time while paying zero Mauritius tax on their foreign income.
To maintain non-resident status, Premium Visa holders should deposit income in foreign bank accounts and use international payment cards for expenses, or transfer only amounts needed for immediate living costs to Mauritius accounts. Substantial remittances or systematic income transfers may trigger tax residency and subject global income to the 15% rate.
This framework positions Mauritius as exceptionally competitive for digital nomads, remote employees, and online entrepreneurs who can structure their affairs to avoid local remittances. Combined with high quality of life, reliable infrastructure, and favorable timezone overlap with European and Asian business hours, the Premium Visa creates unique value for the mobile professional class.
Many prospective property investors utilize the Premium Visa as a "trial period" before committing $375,000 to permanent residence. Spending 6-12 months on a Premium Visa allows thorough evaluation of climate, lifestyle, infrastructure, schools, healthcare, and social integration before making irreversible property investments.
This approach de-risks substantial capital deployment by confirming that Mauritius meets expectations for daily living, not just vacation experiences. Families can assess school quality, medical facilities, social opportunities, and whether the island's limited geographic scope suits long-term residence, while professionals can verify internet reliability and timezone compatibility with business operations.
The Occupation Permit serves foreign nationals wishing to live in Mauritius as investors, professionals, or self-employed individuals. This three-year renewable permit provides an alternative to property investment for those establishing businesses, making financial investments, or providing professional services in Mauritius.
The Occupation Permit divides into three main categories: Investor, Professional, and Self-Employed. The Investor category requires minimum investment of $50,000 in a Mauritian business or prescribed securities, establishing or participating in local enterprises. Professionals must demonstrate qualifications and secure employment with Mauritian entities at minimum salaries of MUR 60,000 monthly (approximately $1,350), typically targeting skilled workers in finance, IT, engineering, or healthcare.
Self-Employed permits allow individuals to operate businesses, provide consulting services, or work as freelancers in Mauritius without external employment. Minimum capital requirements vary by business type but typically start around $35,000 for service-based enterprises, with higher thresholds for manufacturing or capital-intensive activities.
All Occupation Permit categories confer work authorization aligned with the permit category, allowing legal employment or business operations. Permits are issued for three years and renewable indefinitely subject to continued eligibility, creating long-term residence options for economically active individuals.
Occupation Permit holders become eligible for permanent residence after three years of continuous residence in Mauritius. Unlike property scheme permanent residence which is immediate, Occupation Permit residence transitions from temporary to permanent status after demonstrating sustained economic contribution and integration.
Permanent residence through Occupation Permit route removes renewal requirements and provides lifetime authorization subject only to maintaining good character and not engaging in activities contrary to national interest. This pathway suits entrepreneurs and professionals who prefer deploying capital in active business ventures rather than passive real estate investments.
Mauritius offers one of the world's most accessible retirement residence programs through the Retired Non-Citizen permit. This category targets retirees with guaranteed pension or investment income, requiring only modest financial thresholds and no substantial capital investment or property purchase.
The Retirement Permit requires applicants aged 50 or older to transfer minimum $1,500 monthly ($18,000 annually) to a Mauritian bank account from foreign pension or investment sources. This transferred amount must serve as the applicant's principal means of livelihood, though additional foreign income not remitted to Mauritius faces no restrictions.
This $18,000 annual threshold represents one of the lowest financial barriers globally for residence permits, making Mauritius exceptionally accessible for middle-class retirees with modest pensions. Transfers must occur at least quarterly, with the $1,500 monthly minimum calculated annually ($18,000) to allow flexibility in transfer timing.
Retirement Permit holders receive 10-year renewable residence authorization, work prohibition (to protect local labor markets), and the ability to include dependents. The permit allows extensive stays in Mauritius but does not confer permanent residence status, requiring renewal every decade with continued demonstration of income transfers.
Tax treatment follows standard Mauritius rules: transferred income is subject to 15% income tax (after exemptions and deductions), though foreign pension income often qualifies for preferential treatment or tax treaty benefits. Retirees maintaining substantial non-remitted foreign income can minimize Mauritius tax exposure while enjoying full-time residence.
The Retirement Permit provides exceptional value for retirees seeking tropical living without major capital outlay, though the work prohibition limits it to genuinely retired individuals rather than semi-retired entrepreneurs or consultants who might prefer Premium Visa or Occupation Permit options.
Mauritius operates one of the world's most streamlined and competitive tax regimes, featuring a flat 15% rate across personal income, corporate profits, and value-added tax. This simplicity, combined with no capital gains tax, no inheritance tax, no dividend withholding tax for residents, and extensive double taxation treaty network, creates exceptional opportunities for tax optimization.
Mauritius taxes residents on worldwide income at a flat 15% rate, with non-residents taxed only on Mauritius-source income at the same rate. Resident status for tax purposes is determined by physical presence exceeding 183 days in any calendar year or establishment of permanent home in Mauritius, creating clear bright-line tests without complex "center of vital interests" analyses.
The 15% rate applies after generous exemptions and deductions. Individual taxpayers receive MUR 325,000 (approximately $7,500) in personal exemptions, effectively creating a zero-tax threshold for low earners. Additional exemptions apply for retirement contributions, insurance premiums, medical expenses, and mortgage interest, potentially reducing effective tax rates substantially below the statutory 15%.
Critically, Mauritius imposes no capital gains tax on disposal of assets including real estate, securities, or business interests. Property can be bought, appreciated, and sold with zero tax on gains, creating exceptional opportunities for real estate investors and entrepreneurs realizing business sales. This absence of capital gains taxation attracts substantial regional wealth seeking efficient exit planning.
Corporate income tax mirrors the personal rate at 15% on worldwide profits for resident companies, with extensive treaty network providing foreign tax credit mechanisms. Mauritius has concluded over 45 double taxation avoidance agreements with major economies including India, China, South Africa, UK, France, and Singapore, positioning it as a preferred holding company jurisdiction.
The Global Business License regime provides specialized frameworks for international business companies, with potential effective tax rates below the standard 15% through allowable deductions and treaty benefits. This positioning has made Mauritius a major conduit for investment into Africa and India, with substantial capital flows intermediated through Mauritian structures.
Dividend distributions, interest payments, and royalties from Mauritian companies face no withholding tax when paid to residents, enabling efficient profit extraction. Combined with no capital gains tax on share sales, entrepreneurs can build, operate, and exit businesses through Mauritian entities with minimal tax friction.
VAT applies at the standard 15% rate on most goods and services, with exemptions for basic foodstuffs, medical supplies, educational services, and financial services. The threshold for VAT registration is MUR 6 million (approximately $135,000) in annual turnover, exempting small businesses and individuals from compliance burdens.
For residents, VAT represents primarily a consumption tax on purchases rather than a business cost, as VAT-registered entities can reclaim input tax. The 15% rate aligns with the income and corporate tax rates, creating a harmonized fiscal system without the rate complexity plaguing many jurisdictions.
Acquiring permanent residence through property investment follows a structured process managed by the Economic Development Board (EDB), Mauritius' central authority for investment promotion and permit administration. Understanding each phase enables realistic timeline planning and smooth execution.
The journey begins with selecting a property in an approved PDS, IRS, or RES development. Prospective buyers should engage Mauritian real estate attorneys and conduct comprehensive due diligence on developers, including verification of EDB approvals, review of construction quality, assessment of completion timelines, and evaluation of service charges and estate governance.
Upon selection, buyers execute reservation agreements and pay deposits (typically 10% of purchase price) to secure properties. Reservation agreements should clearly specify completion timelines, finishing standards, developer warranties, and buyer remedies for non-performance. Working with experienced counsel is essential, as Mauritian real estate law differs from common law jurisdictions in property registration and conveyancing procedures.
Before finalizing property purchase, buyers must obtain EDB approval for property acquisition and residence permit. Applications include completed EDB forms, valid passport copies, police clearance certificates from countries of residence for past 10 years, bank references or asset statements demonstrating financial capacity, proof of income source and legality, and property details from the development.
EDB reviews applications for eligibility, conducts background checks, and verifies developer compliance. Processing typically requires 4-8 weeks for straightforward applications, with potential delays if additional documentation is requested. EDB approval is conditional on property purchase completion within specified timeframes, usually 6-12 months.
Following EDB approval, buyers proceed to formal property acquisition through Deed of Sale executed before a Mauritian notary. Purchase funds must be transferred from abroad through banking channels, with foreign exchange compliance and anti-money laundering documentation. Buyers pay registration duties (approximately 5% of property value), notary fees (1-2%), and legal fees (typically 1-1.5% of purchase price).
Property registration occurs through the Registrar-General's office, establishing legal title. Mauritian property law provides strong title protection with centralized registration systems and title insurance availability. Once registered, buyers receive title deeds and can occupy or lease properties immediately.
Upon property acquisition completion, EDB issues the permanent Residence Permit and Occupation Permit, typically as combined documentation. Permits are valid for the duration of property ownership with no expiry date, requiring no renewal applications or ongoing documentation beyond maintaining good character and property ownership.
New permit holders must collect permits in Mauritius, requiring initial travel to the island. Processing time from property completion to permit issuance is typically 4-6 weeks, completing the entire journey from property selection to residence permit in 4-6 months for well-organized applications.
Mauritius residence permits extend comprehensive benefits to family members, creating opportunities for multi-generational migration and family reunification. Understanding dependent eligibility and rights is crucial for family planning.
Property investment residence permits automatically include spouses and dependent children under 24 years (if full-time students) or any age if disabled. This generous age threshold for children exceeds most competing programs, allowing families with university-age children to maintain unified residency without complex planning.
Remarkably, Mauritius also permits inclusion of dependent parents of either spouse, creating three-generation migration opportunities. Parents must demonstrate financial dependence on the principal permit holder, typically through sworn affidavits and supporting financial documentation. This provision attracts substantial interest from South Asian and Middle Eastern families with strong multi-generational living traditions.
Dependent spouses receive automatic work authorization, allowing unrestricted employment or self-employment without separate permit applications. This differentiates Mauritius from jurisdictions where spousal work rights require additional applications, fees, and employer sponsorship.
Dependent children over 18 also receive work authorization if they are not full-time students, enabling gap year work, apprenticeships, or early career development. Combined with English and French language education, young adults can build international career foundations while maintaining residence security through parental permits.
Mauritius offers diverse educational options including international schools following British, French, or International Baccalaureate curricula. Top institutions include Lycée La Bourdonnais (French), Northfields International High School (British), and Le Bocage International School (IB), providing globally recognized qualifications and pathways to UK, French, and international universities.
University-level education is available through local institutions and branch campuses of international universities. Middlesex University Mauritius, Aberystwyth University Mauritius, and Amity University Mauritius provide British and Indian degree programs, while local institutions offer Mauritian and French-accredited programs.
Understanding Mauritius property markets is essential for informed investment decisions, particularly regarding capital preservation, rental yields, and eventual exit strategies.
PDS and IRS properties typically range from $400,000 to $3 million, with median prices around $750,000 for standard three-bedroom villas. Premium beachfront estates and penthouses exceed $5 million, targeting ultra-high-net-worth buyers seeking trophy assets. RES schemes offer more accessible entry points from $375,000 to $800,000, though with less prestigious locations and amenities.
Mauritius property prices are denominated in US dollars or euros, providing natural currency hedging for international buyers and eliminating forex risk on the investment itself. Purchase prices include construction quality typically equivalent to European standards, with branded developments employing international architects and adhering to stringent building codes.
Rental markets for foreigner-owned properties are modest, with most PDS/IRS estates experiencing limited long-term rental demand due to target tenant demographics. Yields on successful lettings range from 3-5% gross annually, below yields available in higher-density jurisdictions but compensated by capital appreciation potential and residence permit value.
Short-term vacation rental markets are more robust, particularly for well-located beachfront properties and estates with resort facilities. Managed through reputable agencies, properties can achieve occupancy rates of 40-60% during peak seasons (European winter, July-August, December-January), generating gross yields of 5-8% for prime assets with professional management.
Resale markets for PDS/IRS properties are developing but remain less liquid than mature markets. Time to sale for well-priced properties averages 12-24 months, with premium estates potentially requiring longer marketing periods. The limited buyer pool (foreign nationals only, until recent reforms allowing Mauritian buyers in certain schemes) constrains transaction velocity.
Capital appreciation has been modest historically, with quality properties appreciating 2-4% annually in dollar terms, roughly tracking developed market inflation. This positions Mauritius real estate primarily as a residence-enabling investment with capital preservation characteristics rather than a high-return speculation.
Investors should approach Mauritius property as lifestyle facilitators and residence permits with attached real estate, not primarily as financial investments. The residence permit value, tax benefits, and lifestyle access justify capital deployment, with property serving as the required vehicle rather than the investment thesis itself.
Daily life in Mauritius offers distinct advantages and limitations that prospective residents should thoroughly evaluate before committing to island living.
Mauritius enjoys a tropical climate with warm temperatures year-round (20-30°C) and two distinct seasons: warm humid summer (November-April) and cooler dry winter (May-October). The island faces cyclone risk during summer months, with tropical storms affecting the region several times annually, though modern construction standards and early warning systems minimize danger.
The island's 2,040 square kilometer area (approximately 61km x 47km) creates inherent constraints on domestic travel, lifestyle variety, and escape from island insularity. While some residents value the compact geography for simplicity and community cohesion, others experience claustrophobia from limited geographic diversity and inability to "get away" without international travel.
Infrastructure quality is exceptional by developing world standards, with well-maintained road networks, reliable electricity (though occasional outages occur), comprehensive telecommunications, and fiber optic internet widely available. Internet speeds of 50-100 Mbps are standard residential offerings, with gigabit fiber available in select developments, supporting remote work and digital business operations.
Sir Seewoosagur Ramgoolam International Airport provides direct connections to Europe (London, Paris, Frankfurt), South Africa (Johannesburg, Cape Town), India (Mumbai, Delhi), and regional destinations. Air Mauritius, Emirates, Air France, British Airways, and other carriers operate regular services, though flight frequencies are modest compared to major hubs, and ticket prices can be substantial.
Healthcare quality is adequate for routine care and common conditions, with both public and private hospital systems. Private facilities like Clinique Darné and Wellkin Hospital provide reasonable standards for general medicine, though complex procedures or serious conditions often necessitate medical evacuation to South Africa, Singapore, or Europe.
Medical costs are moderate by international standards, with comprehensive health insurance available from local and international providers for $2,000-$5,000 annually per adult depending on coverage scope and age. Most expatriates maintain international health insurance including medical evacuation coverage given the island's limited specialist capabilities.
Living costs vary substantially based on lifestyle choices. Modest budgets of $2,500-$3,500 monthly support comfortable living for couples, while affluent lifestyles requiring imported goods, frequent international travel, private schooling, and extensive dining expense $8,000-$15,000 monthly or more.
Local produce, services, and domestic goods are reasonably priced, while imported products (which constitute majority of consumer goods) carry substantial markups from shipping costs and import duties. European groceries, electronics, vehicles, and branded goods cost 30-50% more than origin countries, requiring budget adjustments for import-dependent households.
Mauritius citizenship through naturalization is technically available but challenging to obtain in practice, with limited formal guidance and discretionary approval processes.
Citizenship by naturalization nominally requires continuous residence in Mauritius for 7 of the preceding 12 years, proficiency in English or French, good character, and intention to permanently reside in Mauritius. However, actual approval processes are opaque, with discretionary authority resting with the Prime Minister and limited published criteria.
Successful naturalization applications remain rare among expatriate residents, with most long-term foreign nationals maintaining permanent residence status rather than pursuing citizenship. This contrasts sharply with jurisdictions like Portugal or Caribbean nations with clear citizenship timelines and transparent processes.
Mauritius citizenship provides limited practical advantage over permanent residence for most holders. The passport offers visa-free access to approximately 146 countries including Schengen Area (90 days), UK (180 days), and other Commonwealth nations, but this falls short of premium passports and provides marginal improvement over strong first-world passports most applicants already hold.
For residents whose primary citizenships are African or developing nations with restricted travel rights, Mauritius citizenship represents substantial mobility enhancement. However, Mauritius prohibits dual citizenship in most cases, requiring renunciation of previous nationality, which deters applicants from developed nations unwilling to surrender existing passports.
Given these limitations, most expatriate residents view permanent residence as the end-state rather than a stepping stone to citizenship, accepting indefinite foreign national status in exchange for residence rights, tax benefits, and lifestyle access without citizenship aspirations.
Mauritius competes with several jurisdictions offering residence by investment, each with distinct characteristics, costs, and value propositions.
Dubai offers multiple residence pathways including property investment ($200,000+), company formation, and employment visas. UAE residence provides zero income tax, world-class infrastructure, and international business hub status, but requires visa renewal every 2-3 years, offers no path to citizenship for most residents, and mandates biometric renewal visits despite permit validity.
Mauritius offers permanent (not renewable) residence, clearer citizenship pathway (though difficult), cooler climate and island lifestyle versus desert urbanism, and English/French environments versus Arabic. Dubai excels in business opportunities, international connectivity, and urban amenities, while Mauritius provides tropical tranquility, natural beauty, and permanent residence security.
Caribbean citizenship by investment programs (St. Kitts, Antigua, Grenada, Dominica, St. Lucia) offer immediate citizenship and passports for $100,000-$200,000 (donations) or $200,000-$400,000 (real estate), versus Mauritius' $375,000 for permanent residence only. Caribbean passports provide visa-free travel to 130-150+ countries including Schengen Area and UK.
However, Caribbean programs offer no residence requirement or option (they're pure citizenship sales without actual relocation), minimal economic substance or livability, hurricane exposure, and limited financial services credibility. Mauritius provides actual residence in a functional economy with superior governance, but requires genuine presence and offers no fast-track citizenship.
Portugal's Golden Visa requires €500,000 real estate investment (previously €280,000 funds), offers residence permits renewable every two years with minimal physical presence (14 days per two-year period), and provides EU citizenship pathway after five years. This creates a superior citizenship outcome (EU passport) with minimal residence requirement.
Mauritius requires higher investment ($375,000), offers permanent (not renewable) residence, requires no minimum stay but is genuinely a residence program not a citizenship pathway, provides superior tax treatment (15% flat vs Portugal's progressive rates up to 48%), and delivers tropical island lifestyle versus European urbanism.
Portugal excels for citizenship seekers, minimal stay investors, and those prioritizing European residence. Mauritius suits genuine relocators seeking tax efficiency, tropical lifestyle, and permanent residence security without renewal burdens.
| Program | Investment | Residence Type | Min. Stay | Citizenship Path | Tax Rate |
|---|---|---|---|---|---|
| Mauritius PDS | $375,000 | Permanent | None (flexible) | 7 years (difficult) | 15% flat |
| Dubai Real Estate | $200,000+ | Renewable (2-3 years) | None | Not available | 0% |
| Portugal Golden Visa | €500,000 | Renewable (2 years) | 7 days/year | 5 years | Progressive to 48% |
| Caribbean CBI | $100,000-$400,000 | Not required | None | Immediate | Usually 0% |
| Spain Golden Visa | €500,000 | Renewable (2 years) | None | 10 years | Progressive to 47% |
Mauritius represents a unique value proposition in the global residence by investment landscape: immediate permanent residence through accessible property investment, world-class governance and stability for an African/Indian Ocean location, exceptional tax efficiency with 15% flat rates and zero capital gains, and lifestyle quality combining tropical beauty with first-world infrastructure.
The program suits specific investor profiles particularly well. South African residents seeking Plan B offshore residence with favorable tax treatment and familiar Commonwealth legal systems find exceptional value. European and Asian remote workers seeking tropical locations with reliable internet, reasonable timezones, and tax optimization opportunities benefit substantially from Premium Visa pathways. Retirees with modest pensions seeking affordable tropical living in a stable environment discover few competitors matching Mauritius' retirement permit accessibility.
However, Mauritius also presents limitations requiring honest assessment. The island's geographic constraints and limited domestic diversity create potential for island fever and isolation. Citizenship pathways are unclear and difficult, disappointing investors seeking expedited passport access. Property liquidity is constrained, requiring patient capital and realistic expectations about exit timelines. Healthcare and educational facilities, while adequate, fall short of major metropolitan centers for complex needs.
Ultimately, Mauritius excels as a genuine relocation destination rather than a passport collection or paper residence program. Investors who value permanent residence security, dramatic tax efficiency, exceptional governance, and authentic tropical lifestyle will find compelling value. Those seeking quick citizenship, major financial returns on property, or unlimited urban amenities should look elsewhere.
The Premium Visa provides an ideal trial mechanism, allowing 6-12 month evaluations before committing substantial capital to property purchase. For suitable candidates who confirm lifestyle compatibility, Mauritius offers arguably the world's best combination of permanent residence security, tax optimization, lifestyle quality, and political stability at accessible investment thresholds.
| PDS/IRS/RES Investment | $375,000 |
| Premium Visa Income | $3,000/month |
| Occupation Permit | $50,000 |
| Retirement Permit | $1,500/month |
| Processing Time | 4-6 Months |
| Residence Type | Permanent (Property) |
| Family Inclusion | Spouse, Children <24, Parents |
| Work Rights | Included |
| Min. Stay Requirement | None |
| Income Tax | 15% Flat |
| Capital Gains Tax | 0% |
| Inheritance Tax | 0% |
| Citizenship Timeline | 7 Years (Discretionary) |
| Dual Citizenship | Generally Not Permitted |