Intel

MAURITIUS RESIDENCY

Indian Ocean tax haven. $375K+ property investment or $50K+ business permit. 0% capital gains, inheritance, wealth tax. English official language. Stable democracy. African gateway. Tropical island paradise.

$375K Property
0% TAX Cap Gains
ENGLISH Official

AT A GLANCE

Processing Time 3-6 months
Physical Presence Minimal required
Capital Gains Tax 0%
Language English (official)

MAURITIUS RESIDENCY QUICK FACTS

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Program Status Multiple active residency pathways
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Minimum Investment $375K property or $50K occupation permit
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Processing Speed 3-6 months to residency permit
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Residence Required Minimal - property owners can stay away
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Tax System 0% capital gains, inheritance, wealth tax
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Official Language English (alongside French, Mauritian Creole)

🏝️ INDIAN OCEAN TAX HAVEN & AFRICAN GATEWAY

Mauritius combines Indian Ocean paradise with sophisticated tax planning and African market access. Located 2,000km east of Africa, this stable democracy offers 0% capital gains tax, 0% inheritance tax, 0% wealth tax. English official language makes transition easy. Strong banking sector, well-regulated offshore financial center. Gateway to Africa (preferential trade agreements), India (cultural/business ties), emerging markets. Tropical island with pristine beaches, luxury resorts, French-influenced culture. Political stability rare in Africa. Property ownership residency or business occupation permit routes.

WHY MAURITIUS?

Tax-efficient Indian Ocean base with African gateway

Mauritius offers unique positioning as Indian Ocean tax haven combined with African gateway advantage. Located 2,000km east of African coast, this island nation (pop. 1.3M) achieved independence 1958 from Britain. Today: stable democracy, ranked most competitive economy in Africa, sophisticated financial services sector.

Investment routes start from $50K Occupation Permit (entrepreneur/business investor) or $375K Property Scheme (real estate investment). Processing 3-6 months to residency permit. Tax advantages exceptional: 0% capital gains tax (sell investments tax-free), 0% inheritance/estate tax (generational wealth preservation), 0% wealth tax. Territorial tax system + double tax treaties with 45 countries including UK, India, South Africa, China. Offshore financial center with banking secrecy, asset protection trusts.

English official language (alongside French, Mauritian Creole) - rare advantage in Africa/Indian Ocean. Gateway to African markets via SADC, COMESA preferential trade agreements. Strong India ties (60% population Indian descent). Tropical climate year-round. Political stability unmatched in region. After 3-10 years residence → citizenship eligible (depends on route). Mauritius passport: 146 visa-free countries.

INVESTMENT ROUTES

Three main pathways to Mauritius residency

Most Popular

PROPERTY SCHEME (PDS/IRS/RES)

$375K

Real estate investment - 10-year renewable permit

  • Minimum $375,000 USD property investment
  • Purchase in PDS (Property Development Scheme), IRS (Integrated Resort Scheme), or RES (Real Estate Scheme)
  • Approved developments only - luxury villas/apartments
  • 10-year residency permit granted (renewable indefinitely)
  • Spouse + dependents included
  • Can rent property for income
  • Work permit not automatic (separate application if needed)
  • Permanent residency after 3 years continuous residence
  • Citizenship eligible after 7 years (naturalization)
  • Property resale allowed (permit stays valid if maintain ownership)

OCCUPATION PERMIT (INVESTOR/PROFESSIONAL)

$50K

Business/entrepreneur route - 10-year permit

  • Investor route: minimum $50,000 USD investment in Mauritius business/company
  • Professional route: transfer to work for Mauritius employer (salary $3K+/month)
  • Self-employed route: operate business from Mauritius
  • 10-year occupation permit (renewable)
  • Spouse + dependents included
  • Can work legally (your business or employer)
  • Permanent residency after 3 years continuous residence
  • Citizenship eligible after 10 years for investors
  • Lower investment vs property ($50K vs $375K)
  • Must maintain business/employment

RETIRED NON-CITIZEN PERMIT

$1,500

Monthly income requirement - retiree route

  • Age 50+ with monthly income $1,500+ USD (or annual $18K+)
  • Transfer income to Mauritius bank account (pension, investments, rental income)
  • 10-year permit renewable
  • Spouse included
  • Purchase/lease property in Mauritius (separate requirement)
  • Cannot work (permit for retirement only)
  • Lower financial requirement vs property/business routes
  • Must maintain income level throughout
  • Good for retirees wanting Indian Ocean lifestyle
  • Permanent residency after 3 years

ROUTE COMPARISON & RECOMMENDATIONS

Property Scheme $375K (Most Popular):

  • Highest investment ($375K real estate) but most straightforward
  • 10-year permit renewable indefinitely - long-term security
  • Property can generate rental income (offset costs)
  • Permanent residency after 3 years, citizenship after 7 years (fastest citizenship path)
  • Must buy approved PDS/IRS/RES development (luxury market only)
  • Property liquid - can sell (but must maintain ownership for permit)
  • Best for: Those wanting property investment + residency, fastest citizenship (7 years), luxury lifestyle

Occupation Permit $50K (Entrepreneur):

  • Lower investment ($50K business vs $375K property - saves $325K)
  • Can work legally (operate business or work for employer)
  • 10-year permit renewable
  • Permanent residency after 3 years, citizenship after 10 years (longer than property route)
  • Must maintain active business/employment (vs property passive)
  • Good for: Entrepreneurs, professionals relocating, digital business owners, those wanting to work
  • More complex (business setup, compliance) vs property

Retired Non-Citizen $1,500/month (Retiree):

  • LOWEST cost ($18K annual income vs $50K-$375K investment)
  • Age 50+ required
  • Cannot work (retirement permit only)
  • Must transfer income to Mauritius monthly
  • Still need to purchase/lease property separately (additional cost)
  • 10-year permit, permanent residency after 3 years
  • Best for: Retirees with pension/passive income, age 50+, seeking affordable Indian Ocean retirement

Most recommended: Property Scheme $375K for those with capital (fastest citizenship 7 years, rental income, straightforward). Occupation Permit $50K for entrepreneurs/workers (lower investment, can work). Retiree permit for 50+ (lowest cost but can't work).

MAURITIUS RESIDENCY BENEFITS

Why investors choose this Indian Ocean tax haven

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0% CAPITAL GAINS TAX

NO capital gains tax on sale of investments, stocks, bonds, real estate. Sell assets tax-free. Exceptional advantage for investors. Global investment income grows tax-free. 0% inheritance/estate tax (generational wealth). 0% wealth tax. Territorial tax system + 45 double tax treaties (UK, India, South Africa, China). Offshore financial center with asset protection.

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AFRICAN GATEWAY

Strategic access to African markets via SADC, COMESA preferential trade agreements. Gateway to 600M+ consumer market. Political stability RARE in Africa. Strong India ties (60% Indian descent population). Business hub for Africa-India-China trade. Banking sector serves African/Asian markets. Ranked most competitive economy in Africa. Time zone advantage (GMT+4).

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ENGLISH OFFICIAL LANGUAGE

English official language (alongside French, Mauritian Creole). Former British colony (independence 1968). Common law legal system. Easy for Anglophones. Business conducted in English. Education system English-based. No language barrier unlike most African/French territories. Bilingual population (English + French widely spoken).

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POLITICAL STABILITY

Stable parliamentary democracy since independence 1968. Peaceful transitions of power. Rule of law. Low corruption (ranked best in Africa). Independent judiciary. Property rights protected. Ranked #1 in Africa for ease of doing business. Democracy Index: full democracy (rare in region). Safe, predictable environment.

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TROPICAL PARADISE

Indian Ocean island paradise. Pristine beaches, turquoise lagoons, coral reefs. Year-round tropical climate (20-30°C). Luxury resorts, golf courses, water sports. French-influenced culture, cuisine. UNESCO World Heritage sites. Population 1.3M (manageable size). Low crime. High quality of life. Expatriate-friendly.

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SOPHISTICATED FINANCIAL CENTER

Well-regulated offshore financial center. Strong banking sector (international banks present). Asset protection trusts, offshore companies, private banking. Banking secrecy laws. Stock exchange (SEMDEX). Fund management industry. Forex market. FinTech hub emerging. Not blacklisted (white-listed jurisdiction). Regulatory oversight = credibility.

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CITIZENSHIP PATH (7-10 YEARS)

Permanent residency after 3 years continuous residence (all routes). Citizenship: Property route 7 years, Occupation permit 10 years. Mauritius passport: 146 visa-free countries (UK, EU Schengen, Singapore). Dual citizenship allowed. African passport with global access. French language advantage (francophone Africa, Europe). Naturalization requires Creole/French proficiency.

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CONNECTIVITY

Direct flights to: Paris (11h), London (12h), Dubai (6h), Mumbai (5h), Johannesburg (4h), Singapore (7h). SSR International Airport modern. Air Mauritius plus international carriers. Time zone GMT+4 (overlaps Asia/Africa business hours). Good internet infrastructure. Regional hub for travel/business.

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QUALITY HEALTHCARE & EDUCATION

Good healthcare system (public + private). Medical tourism destination. Private hospitals international standard. Healthcare affordable vs Western countries. Education system strong (English + French). International schools available. University of Mauritius. Low cost of living vs developed nations. Expat infrastructure well-developed.

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BUSINESS-FRIENDLY

Ease of doing business #1 Africa, #13 globally. Company formation simple. Corporate tax 15% (low). Tax holidays available. Free zones, EPZ (Export Processing Zone). No exchange controls. Convertible currency (Mauritian Rupee). Repatriation of profits allowed. Intellectual property protection. OECD white-listed.

MAURITIUS TAX SYSTEM DETAILS

Tax advantages (comprehensive):

  • 0% capital gains tax (ALL capital gains exempt - stocks, bonds, real estate, crypto)
  • 0% inheritance/estate tax (generational wealth transfer tax-free)
  • 0% wealth tax (no annual tax on net worth)
  • Territorial tax system (foreign income can be exempt with planning)
  • Personal income tax 0-15% progressive (capped at 15% - very low)
  • Corporate tax 15% (among lowest globally)
  • VAT 15% (standard goods/services)
  • 45 double tax treaties (avoid double taxation: UK, India, South Africa, China, Singapore, France)
  • Holding company regime (0% withholding on dividends to non-residents)

Tax residency:

  • Tax resident if present 183+ days per year OR domiciled in Mauritius
  • Tax residents pay tax on worldwide income (but territorial planning available)
  • Non-residents only taxed on Mauritius-source income
  • Consult tax advisor on optimization strategies (legal tax planning encouraged)

Why Mauritius tax haven works: 0% capital gains globally exceptional. 15% max income tax low. Double tax treaties prevent double taxation. Offshore structures legal. Asset protection trusts. Banking secrecy. OECD white-listed (not blacklisted despite tax benefits). Sophisticated financial sector for wealth management.

APPLICATION PROCESS

Step-by-step to Mauritius residency

RESIDENCY APPLICATION TIMELINE (3-6 MONTHS)

Step 1: Choose Route & Prepare Investment (1-3 months)

  • Property route: Select approved PDS/IRS/RES development, sign purchase agreement
  • Occupation permit: Set up Mauritius company OR secure employment offer
  • Retiree: Verify income level ($1,500+/month), prepare banking
  • Engage local attorney/agent to assist (recommended)

Step 2: Document Preparation (2-4 weeks)

  • Passport (valid 6+ months)
  • Birth certificate
  • Marriage certificate (if applicable)
  • Police clearance from country of residence
  • Bank statements (6 months)
  • Proof of investment (property deed, business docs, income proof)
  • Medical certificate (HIV test required)
  • Passport photos

Step 3: Application Submission

  • Property: Apply to Board of Investment (BOI) + Economic Development Board (EDB)
  • Occupation permit: Apply to EDB
  • Retiree: Apply to EDB
  • Pay application fees (~$100-$500 depending on route)

Step 4: Processing & Approval (2-4 months)

  • Background checks, investment verification
  • Property route typically faster (2-3 months)
  • Occupation permit may take 3-4 months (business verification)
  • Medical clearance processed

Step 5: Residency Permit Issued

  • 10-year residency permit granted
  • Renewable indefinitely (maintain investment/income)
  • Collect permit in Mauritius (must visit)

Step 6: Permanent Residency & Citizenship Path

  • After 3 years continuous residence → apply for permanent residency
  • Property route: Citizenship eligible after 7 years total
  • Occupation permit: Citizenship eligible after 10 years
  • Must pass Creole/French language test for naturalization

COMPLETE COST BREAKDOWN

All fees and expenses explained

TOTAL COST SUMMARY

Property Scheme Route: $400,000 - $450,000+

  • $375,000+ property investment (minimum - luxury villas/apartments $500K-$1M+ typical)
  • $10,000-$20,000 legal fees, agent commission
  • $5,000-$10,000 registration fees, stamp duty
  • $500-$1,000 permit application fees
  • $5,000-$10,000 travel, relocation, misc
  • Ongoing: Property maintenance, HOA fees, property tax

Occupation Permit Route: $60,000 - $80,000+

  • $50,000 minimum business investment
  • $5,000-$10,000 company formation, legal fees
  • $500 permit application fee
  • $3,000-$5,000 travel, setup costs
  • $1,000-$2,000 annual permit renewal
  • Ongoing: Business operating costs, salary requirements

Retired Non-Citizen Route: $25,000 - $40,000+ first year

  • $18,000 annual income requirement (transferred to Mauritius bank)
  • $5,000-$15,000+ property lease/purchase (separate requirement)
  • $500 permit fee
  • $1,000-$2,000 legal/agent fees
  • $1,000-$3,000 travel, setup
  • Ongoing: $1,500/month income transfer, housing costs

Cost comparison to similar programs:

  • Mauritius Property $375K+ vs Caribbean CBI $200K-$250K (BUT Mauritius residency-to-citizenship vs Caribbean instant)
  • Mauritius vs Panama: Similar property costs, Mauritius better tax (0% capital gains vs territorial), Panama USD currency
  • Mauritius Occupation $50K vs UAE Golden Visa $550K+ (Mauritius much cheaper)

READY FOR MAURITIUS RESIDENCY?

CIVITAS specializes in Mauritius investor residency, guiding you through property schemes, occupation permits, or retiree routes to this Indian Ocean tax haven.