Following the Budget Speech for 2025–2026 in June, the Finance Act has now been enacted into law and the EDB guidelines are now official. Our focus with this article is to explain how the measures affect those planning to relocate to Mauritius, whether through retirement, professional work, remote work, setting up a business or buying a property. We mention the new measures that have been implemented as well as the existing measures that will still apply, to provide a general overview on each permit or residency option for anyone looking to move to Mauritius.
Retirement Permit – Relocate to Mauritius for Retirement
Commonly known as the Mauritius Retirement Visa, this 10-year permit remains a popular choice for retirees, over 50, planning to relocate to Mauritius. Key details include:
- Retirees can invest in Mauritian businesses but cannot work in them or receive salaries or employment benefits. However, remote work is permitted, making it ideal for those who relocate to Mauritius but wish to continue working online.
- New Financial Requirements: To relocate to Mauritius as a retiree, one must transfer USD 2,000 to a local bank within 60 days of permit approval. Thereafter, they must transfer USD 24,000 annually or USD 2,000 monthly.
- No Minimum Stay: There is no legal requirement to reside in Mauritius for a specific period. This flexibility is perfect for retirees who want to relocate to Mauritius gradually or split their time between Mauritius and another country while keeping their permit valid.
Note: The previously discussed 180-day residency rule has not been enacted, ensuring retirees can relocate to Mauritius without strict stay obligations. For those who obtained their permit before the new financial requirements came into effect, the old rules continue to apply: they only need to show proof of transferring at least USD 18,000 per year (or USD 1,500 per month) to a local bank account.
Occupation Permit – Relocate to Mauritius for Work or Investment
The Occupation Permit has three categories: Investor, Self-Employed, Professional. It also includes a short-term permit, making it easier for professionals and entrepreneurs to relocate to Mauritius for shorter assignments.
- Short-Term Permit: Designed for those planning to relocate to Mauritius temporarily, this permit allows work under any of the three categories for up to 9 months. It can be extended once (not exceeding 3 months) if applied for at least 15 days before expiry.
1. Investor Permit – Relocate to Mauritius as an Investor (10 Years)
To qualify for the 10-year Investor Permit and relocate to Mauritius long-term, applicants must choose one of the following options:
1. Initial Investment of USD 50,000
- Provide a certified bank statement and transfer USD 50,000 to a Mauritian account within 60 days of permit approval.
- New Measure: Achieve Rs 1.5 million turnover in Year 1, growing progressively to Rs 20 million cumulative by Year 5. Renewal requires maintaining Rs 5 million/year from Year 6 onward.
2. Initial Investment of USD 100,000
- Transfer USD 100,000 to Mauritius within 60 days of permit issuance.
- New Measure: Achieve Rs 1 million turnover in Year 1, rising to Rs 15 million cumulative by Year 5. Renewal also requires Rs 5 million/year from Year 6.
3. Innovative Startups
- Submit an innovative project to the Economic Development Board or join an incubator accredited by the Mauritius Research and Innovation Council. This pathway is ideal for entrepreneurs looking to move to Mauritius and launch cutting-edge ventures.
Note: All investors must submit proof of funds and a written undertaking to transfer the required amount, ensuring their commitment to relocate to Mauritius under this permit.
2. Self Employed Permit – Relocate to Mauritius as a Freelancer
This 10-year permit is for self-employed professionals looking to relocate to Mauritius and work in the services sector. The new requirements now include:
- An initial investment of USD 50,000.
- Three letters of intent, including two from local clients.
- A minimum annual business income of 750,000 rupees in the first year, with a progressive growth to achieve a cumulative turnover of 6 million rupees by year 5 of registration.
Self-employed individuals will continue to be allowed to employ one local administrative staff.
3. Professional Permit – Relocate to Mauritius for Employment
The Professional Permit allows foreigners to relocate to Mauritius for employment, living and working legally in the country. It is suitable for skilled professionals, senior experts, and recent graduates seeking career opportunities in Mauritius. The Professional Permit now has three categories:
- ProPass Professional: Requires a minimum salary of 30,000 rupees. Valid for up to 10 years.
- Expert Pass Professional: Requires a minimum salary of 250,000 rupees. Valid for up to 10 years.
- Young Professional: For graduates of Mauritian or internationally recognized institutions, with a minimum salary of MUR 25,000. Valid for up to 3 years.
Permanent Residence Permit – Secure Your Long Term Move to Mauritius
A non-citizen may be issued a 20-year Permanent Residence Permit if they meet the criteria below. Non-citizens who wish to relocate to Mauritius permanently must meet these requirements and can only apply after completing five years on a valid permit. Obtaining this permit is the ideal pathway for anyone looking to relocate to Mauritius long-term.
Retirees: Transfer a total of USD 200,000 to Mauritius over 5 years to qualify for the permit, allowing you to relocate to Mauritius comfortably for retirement.
Investors: Achieve an annual turnover of 15 million rupees or a cumulative turnover of 75 million rupees over 5 years to relocate to Mauritius as an investor.
Professionals: Earn a monthly salary of at least 400,000 rupees for 5 consecutive years to meet the criteria to relocate to Mauritius for long-term professional employment.
Self-Employed: Achieve an annual income of 3 million rupees or a cumulative income of 15 million rupees over 5 years to relocate to Mauritius as a self-employed entrepreneur.
Additional provision: Any investor, professional, or self‑employed person who already holds a permanent residence permit may switch to a permanent residence permit under the category of “retired non‑citizen” for the remaining validity period, provided they have a disposable annual income of USD 40,000 (or its equivalent in freely convertible foreign currency).
Dependents
New measure: Under the amendment to the Immigration Act 2022, the definition of a “dependent child” has been updated to specify that a dependent child must also be not over 24 years of age.
Buying or Selling Property
Foreigners investing in property under EDB-approved schemes will face increased costs as from July 2026.
Higher Registration & Transfer Taxes
Transaction Type | Previous Rate | New Rate – July 2026 |
Registration Duty (non-citizens) | 5% | 10% |
Land Transfer Tax | 5% | 10% |
Applies to:
- PDS, IRS, RES, Smart City, and IHS schemes
- Apartments in buildings with at least 2 floors above ground
Note: These new rates will apply to deeds registered on or after 1 July 2026, even if the reservation agreement or the sales deed was signed beforehand. Since registration takes place after signature, buyers should allow extra time and aim to have their deed registered well before the July deadline. Buyers are advised to act quickly, as the Letter of Approval is taking several months to process, leaving a very narrow window to benefit from the 5% duty. More on buying property as a foreigner here.
Income Taxes
A new personal income tax structure has been introduced, replacing the previous 11 bands with just 3. This article provides more information on the taxation system, specifically for those looking to relocate to Mauritius.
New personal income tax bands:
Chargeable Income | Tax Rate |
Up to Rs 500,000 | 0% |
Next Rs 500,000 | 10% |
Above Rs 1 million | 20% |
Please note that various deductions and reliefs are available for individuals with dependents, health insurance, and other eligible expenses.
Fair Share Contribution for High Earners
Individuals
If an individual earns more than 12 million rupees in a year, they must pay a Fair Share Contribution in addition to normal income tax. This contribution is 15% of the part of their income that is above 12 million rupees, and it is paid when submitting the annual tax return. This applies to income earned from 1 July 2025 and for the following two years. Bear in mind Mauritius is a remittance-based tax system so this is unlikely to be a burden.
Corporate
For companies, the Fair Share Contribution applies if in an accounting year the company has supplies over Rs 24 million (or is required to be VAT‑registered) and chargeable income over Rs 24 million. In that case, the company must pay a contribution on top of normal income tax.
The rates are as follows:
- 5% of chargeable income for companies taxed at the standard 15% rate
- 2% for companies taxed at 3%
- Banks pay 5% on chargeable income and an additional 2.5% on income from transactions with residents (other than from global business entities)
This contribution cannot be reduced by any tax credits. It does not apply to GBCs, companies enjoying a tax holiday, or tax‑exempt income.
Vehicle-Related Changes
If you are planning to import or buy a car in Mauritius, here’s what you need to know:
- Excise Duties (from 6 June 2025)
Motor Cars | Conventional | Non-Plug-in Hybrid | Plug-in Hybrid |
551 – 1,000 cc | 45% | 25% | 15% |
1,001 – 1,600 cc | 55% | 35% | 25% |
1,601 – 2,000 cc | 75% | 55% | 35% |
Above 2,000 cc | 100% | 75% | 55% |
Electric Cars | Rate of Excise Duty |
Up to 180 kW | 15% |
Above 180 kW | 25% |
- Other Changes
- The Negative Excise Duty Scheme for electric vehicles ended on 30 June 2025.
- From 1 July 2025:
- Registration duties were abolished on domestic pre-owned vehicles.
- Registration duty increased by 30% for first-time registrations.
Key Takeaways for Those Planning to Relocate to Mauritius
The key points to absorb are that if you are really wanting to buy a property in the next year, move relatively quickly to avoid the rise in registration duty. Cars have become more expensive again although without the registration duties on local resales, the cost is somewhat alleviated. The changes for permits are generally tougher but reasonable if they are fairly and transparently implemented. If you would like to dicsuss any of these changes, please get in touch.
What Can TBI Business Advisors Do For You
- We will have a Zoom/ Teams call or email exchange to understand your requirements.
- TBI will advise on the appropriate permit or visa for coming to Mauritius.
- We will send a detailed proposal with clear costs, timeframes and explanations.
- We will assemble the documents and make the application on your behalf.
- TBI can assist with relocation tasks such as helping with schools, accommodation, insurance, choosing locations.
- We can assist with the finding and purchasing of property, and setting up of an entity to purchase through.
- If you need assistance with setting up companies whether as an investor or just creating a business here.
- The directors can act as Commissioner for Oaths.
- We can assist with other business advice and can bring in law firms as and when required.
While every effort is made to ensure that the information given is accurate, the information on this site does not contain legal, tax or any other professional advice. We accept no responsibility or liability due to any information or representation, whether accurate or not, relied upon in the contents. It is an information guide to provide the reader with a useful general, but basic understanding of the different considerations. You must seek local legal, tax or other professional advice before relying on the contents of this site.
