# Mauritius — Residency & Citizenship Conditions

> Source: https://residencyradar.org/conditions/mauritius.html | Last checked: 2026-10-12 | Last updated: 2026-09-13

## Quick answer

- Remote workers: Premium Visa: USD 1,500/mo income (main), USD 500/mo (dependent child); no local work (1 year, renewable)
- Investment: Occupation Permit — Investor: USD 100,000 initial investment; MUR 5,000,000 turnover from yr 3 (10 years, renewable)
- Skilled workers: Occupation Permit — Professional: MUR 50,000/mo basic salary (all sectors, harmonised) (Max 3 years (employment duration), renewable)
- Founders: Occupation Permit — Self-Employed: USD 50,000 initial; MUR 2,000,000 income from yr 3 (10 years, renewable)
- Retirees: Residence Permit — Retired Non-Citizen: Age 50+; USD 1,500/mo (or USD 18,000/yr) transfer (10 years, renewable)
- Citizenship by naturalisation: 5 years of legal residence

## Overview
Mauritius is a premier Indian Ocean relocation destination with one of Africa's most developed residency frameworks. The Economic Development Board (EDB) administers Occupation Permits (combined work+residence), the Premium Visa (long-stay/digital nomad), and the Retired Non-Citizen Residence Permit. Mauritius offers a flat 15% personal/corporate tax, no CGT, no inheritance tax, English as an official language, and a stable democratic government. Permanent residence (20-year) is achievable after 5 years on an OP/RP; citizenship via naturalisation requires ~6 years. ^[https://passport.govmu.org/passport?page_id=595]

## Residency Programs

| Type | Official Program | Key Conditions | Duration | Citizenship Path |
|------|-----------------|----------------|----------|------------------|
| investment_residency | Occupation Permit — Investor | USD 100,000 initial investment; MUR 5,000,000 turnover from yr 3 ^[https://residency.mu/invest/investment-of-usd-50000] | 10 years, renewable | PR after 5 yrs; citizenship after 5–7 yrs ^[https://dha.govmu.org/Documents/services/MAURITIUS%20CITIZENSHIP%20ACT(2).pdf] |
| passive_income_residency | Not available | — | — | — |
| digital_nomad_visa | Premium Visa | USD 1,500/mo income (main), USD 500/mo (dependent child); no local work ^[https://passport.govmu.org/passport?page_id=595] | 1 year, renewable | Does NOT count toward PR/citizenship ^[https://edbmauritius.org] |
| highly_skilled_employment | Occupation Permit — Professional | MUR 50,000/mo basic salary (all sectors, harmonised) ^[https://edbmauritius.org/newsletter-july-2026-op] | Max 3 years (employment duration), renewable | PR after 5 yrs with MUR 400,000/mo salary ^[https://assets.kpmg.com/content/dam/kpmgsites/za/pdf/2025/Tax%20Alert%2095.pdf] |
| startup_entrepreneur | Occupation Permit — Self-Employed | USD 50,000 initial; MUR 2,000,000 income from yr 3 ^[https://passport.govmu.org/passport?mdocs-file=887] | 10 years, renewable | PR after 5 yrs; MUR 3,000,000/yr income required ^[https://passport.govmu.org/passport?page_id=626] |
| employment_residency | Occupation Permit — Professional (employer-sponsored) | MUR 50,000/mo; employer sponsorship ^[https://edbmauritius.org] | Max 3 years, renewable | PR after 5 yrs on OP |
| student_residency | Student Visa / Residence Permit | Enrolment at recognised institution | Course duration | Does not count toward PR (unless converted) |
| family_reunification | Dependent Residence Permit | Tied to principal OP/RP holder's validity | Same as principal | Linked to principal's path |
| retired_residency | Residence Permit — Retired Non-Citizen | Age 50+; USD 1,500/mo (or USD 18,000/yr) transfer ^[https://passport.govmu.org/passport?page_id=626] | 10 years, renewable | PR after 5 yrs with USD 200,000 aggregate transfer ^[https://assets.kpmg.com/content/dam/kpmgsites/za/pdf/2025/Tax%20Alert%2095.pdf] |
| citizenship_by_investment | Not available | — | — | — |

## Per-Program Detail

### investment_residency — Occupation Permit (Investor)
- **Official name**: Occupation Permit — Investor
- **Conditions**: USD 100,000 initial investment (of which min USD 25,000 transferred to MAU company account; remainder in equipment/R&D). MUR 5,000,000 turnover from year 3, MUR 8,000,000 from year 5 for renewal. ^[https://edbmauritius.org/newsletter-july-2026-op]
- **Duration**: 10 years, renewable with turnover compliance.
- **Path to citizenship**: Permanent Residence Permit (20-year) after 5 years on OP with MUR 15,000,000 annual turnover or MUR 75,000,000 over 5 years. Citizenship via naturalisation: 12 months continuous + 5/7 years aggregate residence. USD 500,000 investment reduces to 2 years continuous residence. ^[https://dha.govmu.org/Documents/services/MAURITIUS%20CITIZENSHIP%20ACT(2).pdf]
- **Official source**: https://passport.govmu.org/passport?page_id=626
- **Community verdict**: Mixed — established framework but frequent threshold revisions (2025 Finance Act raised salary/turnover requirements significantly); bureaucracy manageable via agencies. Source: expat forums, KPMG alerts.

### digital_nomad_visa — Premium Visa
- **Official name**: Premium Visa
- **Conditions**: USD 1,500/month income per adult applicant, USD 500/month per dependent child. Health/travel insurance. Main income source must be outside Mauritius. No entry into local labour market. No fee (free application). ^[https://passport.govmu.org/passport?page_id=595]
- **Duration**: 1 year, renewable.
- **Path to citizenship**: None — Premium Visa time does NOT count toward permanent residence or citizenship. Must switch to OP/RP for that path. ^[https://edbmauritius.org]
- **Official source**: https://passport.govmu.org/passport?page_id=595
- **Community verdict**: Works well — easy online application, no fees, quick processing. Main limitation: no PR path.

### highly_skilled_employment — Occupation Permit (Professional)
- **Official name**: Occupation Permit — Professional
- **Conditions**: Minimum basic monthly salary MUR 50,000 (harmonised across all sectors as of 2025). Employer sponsorship required. ^[https://edbmauritius.org/newsletter-july-2026-op]
- **Duration**: Maximum 3 years or employment contract duration, renewable.
- **Path to citizenship**: PR after 5 years on OP with monthly salary of at least MUR 400,000 for 5 consecutive years. ^[https://assets.kpmg.com/content/dam/kpmgsites/za/pdf/2025/Tax%20Alert%2095.pdf]
- **Official source**: https://passport.govmu.org/passport?page_id=626
- **Community verdict**: Works well for finance/tech professionals in Mauritius's growing IFC sector.

### retired_residency — Residence Permit (Retired Non-Citizen)
- **Official name**: Residence Permit as Retired Non-Citizen
- **Conditions**: Age 50+. Initial transfer of USD 2,000 to local bank within 60 days, then USD 24,000/year or USD 2,000/month. ^[https://passport.govmu.org/passport?mdocs-file=887]
- **Duration**: 10 years, renewable.
- **Path to citizenship**: PR after 5 years with USD 200,000 aggregate transfer. ^[https://assets.kpmg.com/content/dam/kpmgsites/za/pdf/2025/Tax%20Alert%2095.pdf]
- **Official source**: https://passport.govmu.org/passport?page_id=626
- **Community verdict**: Works well — popular retirement destination, especially with French/UK/South African retirees.

## Citizenship
- **Naturalisation**: 12 months continuous residence immediately preceding application + 5 years aggregate out of last 7 years. USD 500,000 investment reduces requirement to 2 years continuous residence. Language: English or any language current in Mauritius. ^[https://dha.govmu.org/Documents/services/MAURITIUS%20CITIZENSHIP%20ACT(2).pdf]
- **Dual citizenship**: Allowed for citizens by birth since 1995. Prohibited for naturalised persons — naturalised citizens may be deprived of citizenship if ordinarily resident abroad for 5+ consecutive years. ^[https://en.wikipedia.org/wiki/Mauritian_nationality_law]
- **Passport strength**: Visa-free access to ~150 destinations, including EU/Schengen, UK, Singapore.

## Tax
- Personal income tax: flat 15% (with exemptions and deductions).
- Corporate tax: 15% (3% for certain export-oriented companies).
- No capital gains tax, no inheritance tax, no wealth tax.
- Territorial-based taxation remittance rules for Premium Visa holders (income earned abroad, remitted to Mauritius, may be taxable — seek advice).
- Double taxation agreements with 40+ countries.

## IT / Digital Nomad
The Premium Visa is the dedicated route for digital nomads and remote workers. Mauritius has fibre-optic internet, co-working spaces in Grand Baie/Tamarin/Port Louis, and a growing tech scene. English and French widely spoken. The 15% flat tax is competitive. Time on Premium Visa does NOT count toward PR. Switch to OP-Investor or OP-Professional for residency clock.

## Yacht / Maritime
Mauritius is a growing Indian Ocean yachting hub. Port Louis Harbour and Grand Baie offer marina facilities. The Mauritius Shipping Division handles vessel registration. Recognised international captain credentials. Strategic location for Indian Ocean cruising (Seychelles, Madagascar, Maldives).

## Notes for RU citizens
Mauritius offers visa-free entry for 90 days for Russian citizens (visa-waiver extension to 180 days under discussion). The Premium Visa is accessible. Local banking has become more cautious post-2022 but remains workable. The Russian-speaking community is small but present. No direct sanctions impact. Mauritius's non-aligned foreign policy is a plus.

## Status
- **Last monitored**: 2026-10-12
- **Recent changes**: Finance Act 2025 raised OP salary thresholds (Investor USD 100,000, Professional MUR 50,000, PR requirement extended from 3 to 5 years on OP/RP). Premium Visa fee remains zero. Property tax for non-citizens rose from 5% to 10% effective July 2026.
- **Watch items**: Track PR threshold changes. Monitor Premium Visa path to residence discussions.

## Country Snapshot

| Field | Value | Source / Confidence |
|---|---|---|
| Population | ~1,270,000 (2024) | ^[https://data.worldbank.org/country/MU] hard/official |
| Main religion | Hinduism (~49%), Christianity (~32%), Islam (~17%) | ^[https://www.cia.gov/the-world-factbook/countries/mauritius/] hard/official |
| Main language | English (official), French, Mauritian Creole widely spoken | ^[https://www.cia.gov/the-world-factbook/countries/mauritius/] hard/official |
| Main city (capital or largest) | Port Louis (~620,000 metro) | ^[https://www.cia.gov/the-world-factbook/countries/mauritius/] hard/official |
| On the coast? | Yes — Indian Ocean island (beaches, lagoons, coral reefs) | hard/official |
| Tourism impact in season | High — peak November–April (summer), May–October (dry, cooler) | [soft/estimate] |
| GDP per capita (PPP) | ~$29,000 (2024) | ^[https://data.worldbank.org/indicator/NY.GDP.PCAP.PP.CD?locations=MU] hard/official |
| Median net monthly salary | ~$700–1,000 | [soft/estimate] ^[https://www.numbeo.com/cost-of-living/country_result.jsp?country=Mauritius] |
| Cost of living index (relative) | ~35 (NYC=100) | [soft/estimate] ^[https://www.numbeo.com/cost-of-living/country_result.jsp?country=Mauritius] |
| Monthly rent, 1‑bedroom apartment | ~$350–550 (Grand Baie/Tamarin expat areas) | [soft/estimate] ^[https://www.numbeo.com/cost-of-living/country_result.jsp?country=Mauritius] |
| Effective personal tax rate for remote workers | Flat 15% on tax-resident income (Premium Visa holders: territorial remittance rules apply) | [soft/estimate] |
| Remote‑work / self‑employment residence available? | Yes — Premium Visa (1 year, renewable, free); does NOT count toward PR | ^[https://passport.govmu.org/passport?page_id=595] |
| Years to citizenship | 5 years aggregate / 7 years from PR (12 months continuous + 5/7 years aggregate) | ^[https://dha.govmu.org/Documents/services/MAURITIUS%20CITIZENSHIP%20ACT(2).pdf] |
| Maximum permitted absence during residence | PR deprivation risk if ordinarily resident abroad 5+ consecutive years | ^[https://en.wikipedia.org/wiki/Mauritian_nationality_law] |
| Passport strength after citizenship (visa‑free count) | ~150 destinations (EU/Schengen, UK, Singapore — Africa's strongest) | ^[https://www.henleyglobal.com/passport-index/ranking] hard/official |
| Rule of Law Index | 0.70 (rank 35/142, 2024) | ^[https://worldjusticeproject.org/rule-of-law-index/country/2024/Mauritius] hard/official |
| Freedom House score | 85/100 — Free (2025) | ^[https://freedomhouse.org/country/mauritius/freedom-world/2025] hard/official |
| Average annual sunshine hours | ~2,900 (Port Louis) | ^[https://weather-and-climate.com/average-monthly-hours-Sunshine,Port-Louis,Mauritius] hard/official |
| Average annual temperature | ~24°C (Port Louis, tropical maritime) | ^[https://en.climate-data.org/africa/mauritius/port-louis/port-louis-1292/] hard/official |

## Country Card

Mauritius is the premier Indian Ocean relocation destination, a stable democracy with Africa's strongest passport (~150 visa-free), highest GDP per capita PPP (~$29,000), and most developed residency framework. The Economic Development Board (EDB) administers Occupation Permits (investor, professional, self-employed), the Premium Visa (digital nomad), and the Retired Non-Citizen Residence Permit. A flat 15% personal/corporate tax, no CGT, no inheritance tax, and English as an official language make it exceptionally expat-friendly.

### Well-known strong points
- Africa's strongest passport (~150 visa-free destinations: EU/Schengen, UK, Singapore)
- Flat 15% income tax; no CGT, no inheritance tax, no wealth tax
- Premium Visa free, 1-year renewable — easy digital nomad entry
- Rule of Law 0.70 (rank 35/142), Freedom House 85/100 — Africa's best governance
- English and French widely spoken; cosmopolitan, multi-ethnic society
- Permanent residence achievable (20-year PR after 5 years on OP); citizenship ~6 years

### Well-known problems
- Premium Visa time does NOT count toward PR or citizenship — must switch to OP/RP
- Dual citizenship restricted for naturalised persons (deprivation risk if abroad 5+ years)
- 2025 Finance Act raised thresholds significantly (OP salary MUR 50,000, PR MUR 400,000)
- High property prices in expat areas; non-citizen property tax rose from 5% to 10% (July 2026)
- Small island economy — limited career opportunities outside finance/tourism
- Cyclone risk during summer (November–April)

## Official and primary sources
- https://passport.govmu.org/passport?page_id=595
- https://edbmauritius.org
- https://residency.mu