Mauritius: residency, citizenship, tax and living
Mauritius offers easy pathways to residency for investors, self-employed individuals, and retirees, and no tax on non-tax residents’ foreign income.
- Tax regime Territorial for non-residents
- Residency routes Occupation Permit, property acquisition
- To citizenship 6+ (2 for eligible investors)
- Min. investment USD 50,000
Explore Mauritius by topic
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Residency & citizenship
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Tax
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Investing & business
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Banking & living
Common questions
How can you get residency in Mauritius?
The three main pathways for obtaining Mauritian residency include securing an Occupational Permit, which is open to investors and self-employed individuals (minimum investment of USD 50,000), purchasing real estate in the country (minimum investment of USD 375,000), and being a non-citizen retiree with sufficient income (minimum income of USD 24,000 per year).
What is the minimum investment for Mauritius residency?
The minimum investment for Mauritius residency depends on your residency pathway. If you want to apply for an Occupation Permit as an investor, you will have to invest at least USD 50,000 in a business in the country. If you want to become a resident through property acquisition, you will need to invest at least USD 375,000.
Can foreigners get Mauritian citizenship?
Yes. Foreigners can get Mauritian citizenship through marriage or naturalisation. The marriage pathway requires a minimum of four years of cohabitation. Naturalisation requires at least six years of residing in the country, which can be shortened to two years for individuals who have invested at least USD 500,000 in the country.
How are individuals taxed in Mauritius?
Mauritius taxes individuals on all income derived in the country. Resident individuals are also liable for a tax on their foreign income remitted to Mauritius. Non-residents are not liable for income tax on worldwide income. Mauritius also employs an additional tax for high-income earners, levied on income above MUR 12 million.