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Mauritius Residence Permit

Mauritius Residence Permit overview

The Mauritius Residence Permit by Property Investment gives non-citizens the right to live and work in Mauritius for as long as they own the qualifying property. You qualify by investing a minimum of USD 375,000 in an approved real estate project under the Integrated Resort Scheme, the Real Estate Scheme, the Property Development Scheme, the Invest Hotel Scheme, or the Smart City Scheme. Under the Invest Hotel Scheme, the investor can stay up to 45 days a year in the hotel. The permit comes with a path to citizenship, a generous tax system, and the freedom to work without a separate work permit. You can add dependents to the application, including a spouse or partner, parents, and unmarried, financially dependent children of any age who are not gainfully occupied. Rental income is taxed at 15%, and the property purchase also carries a 5% registration duty, notary fees, and a USD 500 application fee. Processing takes 2 to 6 months.

Mauritius Residence Permit benefits

  • Right to live and work in Mauritius as long as you remain the owner of the property
  • Permission to work in Mauritius without applying for an Occupation Permit or Work Permit
  • Path to citizenship
  • Generous tax system with opportunities for tax optimization
  • Access to high-level educational institutions
  • Safe and secure environment

Mauritius Residence Permit requirements

  • Minimum real estate investment of USD 375,000 in one of the following approved real estate projects:
    • The Integrated Resort Scheme (IRS): ready-made residential properties such as villas, townhouses, penthouses, apartments, duplexes, and serviced plots of land exceeding 10 hectares
    • The Real Estate Scheme (RES): a range of living options, including villas, penthouses, duplexes, and apartments, in exclusive, small residential developments
    • The Property Development Scheme (PDS): integrated projects of social benefit to the neighbouring community, subject to strict environmental controls and focused on ecology
    • The Invest Hotel Scheme (HIS): new or existing hotel units where the investor has the right to stay up to 45 days per year in the hotel
    • The Smart City Scheme (SCS): environmentally friendly living, working, or recreational spaces that generate their own energy and water resources, provide cutting-edge connectivity, develop smart modern transportation, and reduce traffic congestion

Mauritius Residence Permit investment options

  • Minimum real estate investment of USD 375,000 in one approved real estate project (IRS, RES, PDS, HIS, or SCS)
  • Payment can be made in US dollars or the equivalent in any other freely convertible foreign currency
  • A non-citizen buying residential property must finance the purchase with funds from outside Mauritius and transfer them through a reputable bank listed in the Banking Almanach recognized by the Bank of Mauritius
  • Additional costs: a 5% registration duty, notary fees, and a USD 500 application fee for the letter of approval through the Economic Development Board
  • Rental income is taxed at 15% of the individual income tax

Mauritius Residence Permit application process

Process (2 to 6 months)

  • Choose the property you want to invest in and fulfill the investment requirements
  • Make an application to the Economic Development Board (EDB)
  • Pay the non-refundable processing fees to the EDB (MUR 10,000 for IRS and RES; MUR 20,000 for PDS)
  • Provide the supporting documents
  • The applicant receives the Mauritian Residence Permit

Frequently asked questions

Are there any restrictions on real estate acquisition by foreign buyers under the Mauritius Residence Permit by Property Investment?

Yes. Foreign buyers can only purchase property under schemes approved and managed by the Economic Development Board. These include the Integrated Resort Scheme, the Real Estate Scheme, the Property Development Scheme, and the Smart City Scheme.

What are the benefits of the Mauritius Residence Permit by Property Investment?

The permit grants the holder the right to live and work in Mauritius for as long as they own the property, with permission to work without applying for an Occupation Permit or Work Permit. It also offers a pathway to citizenship, favorable taxes, a safe and secure environment, and access to high-level educational institutions.

Who qualifies as a dependent on a Mauritius Residence Permit by Property Investment application?

Dependents include spouses or partners and parents, along with unmarried, financially dependent children of any age, including stepchildren and adopted children, who are not gainfully occupied.

How is rental income taxed under the Mauritius Residence Permit by Property Investment?

Rental income is taxed at 15% of the individual income tax.

What currency should be used for the Mauritius Residence Permit by Property Investment?

Payment can be made in US dollars or the equivalent in any other freely convertible foreign currency. When a non-citizen buys residential property, the purchase must be financed with funds from outside Mauritius and transferred through a reputable bank listed in the Banking Almanach recognized by the Bank of Mauritius.

Does an applicant need to open a bank account to purchase property under the Mauritius Residence Permit by Property Investment?

No, a bank account is not required. Opening one is still advisable when purchasing property.

What other costs does the real estate transaction entail under the Mauritius Residence Permit by Property Investment?

Additional costs include a 5% registration duty, notary fees, and a USD 500 application fee for the letter of approval through the Economic Development Board of Mauritius.

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