Establish a Second Base in Mauritius | TBI Mauritius
For UAE Residents and Expats

Your second base.
Stable, low-tax,
and well-structured.

Mauritius is a fully functioning jurisdiction with world-class banking, reputable schools, quality healthcare, and a straightforward residency system. For those based in the UAE looking to diversify, it's worth considering.

~7hr
Flight time from DubaiSame time zone. No disruption to business continuity.
0%
Capital Gains TaxNo inheritance tax. No tax on dividends.
46+
Double taxation agreementsIncluding with the UAE, UK, France, India and more.
20yr
Permanent Residence PermitLong-term security with a clear legal pathway.

Two jurisdictions.
A natural pairing.

The UAE and Mauritius complement each other in ways most people do not expect. They share the things that matter and differ in the ways that make diversification valuable.

What they share
Stability. Neutrality. Safety.
- Politically neutral, internationally respected jurisdictions
- Strong, credible banking infrastructure. Mauritius hosts HSBC, Investec, and major international banks.
- Well-regulated legal frameworks with strong protections for foreign nationals
- IFC status. Mauritius is regarded as one of Africa's leading financial centres.
Where they differ and why that matters
Complementary, not competing.
- Dubai makes it straightforward to bring money in. Mauritius makes it straightforward to use it internationally once it is there.
- Mauritius operates a remittance-based tax system. You are only taxed on what you bring into the country.
- Proper land registry. The Privy Council of the UK serves as Mauritius's highest court, providing significant legal credibility.
- Consistent quality of life rankings across healthcare, education, and safety. Africa's most peaceful country by the Global Peace Index.

Hear it directly
from our director.

Philip Tsalikis speaks on Mauritius residency options, the UAE and Mauritius connection, and what makes Mauritius a credible second base, presented at an international relocation event.

PT
Philip Tsalikis
Director, TBI Mauritius - British lawyer - Based in Mauritius

Three clear
pathways to residency.

Each pathway suits a different profile. TBI will advise you on the right structure for your situation.

Note on citizenship and Schengen access Mauritius residency does not provide citizenship or Schengen access. It is a standalone, well-structured jurisdiction with its own distinct advantages.
01
Retirement Permit

The simplest entry point. Widely used by clients from the Middle East, Europe, and North America looking for a reliable second base. No physical residency requirement means you do not need to live there if you choose not to.

- Age 50 or above
- USD 2,000 per month transferred into a Mauritius bank account
- 10-year permit, renewable. Upgradeable to 20-year Permanent Residence after 5 years.
- No minimum stay requirement
02
Property Investment

Purchase qualifying residential property and receive a Residence Permit valid for as long as you own it. Mauritius is a stable, regulated market with a proper land registry and transparent legal framework.

- Minimum investment of USD 375,000 in an approved scheme such as PDS or Smart City
- Residence Permit granted on purchase, includes dependants
- Can borrow up to 70% as a non-resident
- Structurable through existing international entities
03
Investor or Self-Employed Permit

For those under 50 who are not purchasing property. Set up a company or operate as self-employed in Mauritius. A 10-year combined work and residence permit in one of Africa's most business-friendly jurisdictions.

- Minimum investment of USD 50,000 into a Mauritius business activity
- 10-year Occupation Permit combining work and residence
- Path to 20-year Permanent Residence after 5 years
- Full access to tax advantages as a resident

A tax-efficient jurisdiction. Not a tax haven.

Mauritius operates a transparent, internationally compliant tax system. Low rates, clear legislation, and 46+ double taxation agreements. This is not avoidance. It is a system designed to be competitive and functional for international residents.

15%
Flat corporate tax rate. GBCs may qualify for an effective rate of 3% on certain income.
0%
Capital gains tax. No tax on the appreciation of assets.
0%
Inheritance or estate tax. Wealth transfer is not taxed in Mauritius.
20%
Top personal income tax rate. Remittance-based. Only income brought into Mauritius is taxed.

Designed for people
with lives elsewhere.

Mauritius works as a second base precisely because it does not demand that it becomes your first one.

~7hrs
Flight time from Dubai
to Mauritius
🕐
+/-0
Time zone difference
with the UAE
🏦
Tier 1
Banking including HSBC, Investec
and major international banks
UK
Privy Council of the UK
as the highest court

What working
with TBI looks like.

We handle the process end to end. You provide the documents and we take care of everything else.

01
Initial Consultation

A call or email exchange to understand your profile, goals, and timeline. We advise on the most appropriate permit or structure for your situation.

02
Detailed Proposal

We send a clear written proposal covering the recommended pathway, full costs, required documents, and realistic timeframes.

03
Document Assembly and Application

We compile your document pack and submit the application on your behalf. We manage all correspondence with the relevant authorities.

04
Settling In

For those relocating fully or partially, we assist with accommodation, schools, banking, insurance, and connecting you with our real estate and business advisory teams.

What our clients say.

★★★★★

"TBI has been outstanding to work with in our Mauritius permit process. Philip is a true professional and has always answered all our questions patiently and thoroughly. His all-star team gave detailed advice about everything, from sharing clear instructions and researching laws, to scheduling appointments and ensuring all documents were delivered as promised. Navigating a sensitive immigration process through a foreign government bureaucracy is challenging. Having the TBI team on our side has been hugely comforting and helpful."

Google Review - TBI Mauritius
★★★★★

"I cannot praise enough the consummate professionalism, attention to detail, collaborative teamwork, and timely feedback provided by Philip and his team. TBI ably navigated us through our entire process and strove to achieve a positive outcome in the shortest possible time. I would heartily recommend TBI to any expat seeking guidance and insight into the Mauritian modus operandi."

Google Review - TBI Mauritius
★★★★★

"I had a 5-star experience with Philip and his team including Nastasia, Varinka and Dareena. They guided me throughout the retirement permit application from collecting documents all the way to receiving approval. Varinka and Nastasia were with me at the EDB during the final permit collection. Philip also made it easy for me to open my bank account during my stay. A wonderful experience - very friendly, experienced and professional."

Google Review - TBI Mauritius

Reviews sourced from Google. Verify directly at g.co/kgs/KAC5ZBo

Tell us about
your situation.

Every enquiry is handled by our team directly. We will review your message and respond within one business day.

- No obligation. An initial consultation is free.
- All enquiries are treated with full confidentiality.
- Based in Mauritius. Available by email, phone, Zoom, or Teams.
Start the conversation.

Fill in the form and a member of our team will be in touch within one business day.

TBI Mauritius - Grand Baie, Mauritius - info@tbimauritius.com - +230 268 3666

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