Mauritius Residence by Property Investment and Occupation Permit

The headline route is a property purchase of at least USD 375,000 in an approved scheme, which grants a residence permit for you and your family. Cheaper alternatives exist: a USD 50,000 transfer into a Mauritian company for an investor occupation permit (Budget 2026-27 proposes raising this to USD 100,000, pending the Finance Act 2026), or USD 24,000 per year for the retired non-citizen permit if you are 50 or older.

Yes. USD 375,000 (or MUR 6 million for a qualifying Ground+2 apartment) remains the minimum acquisition value for the residence-by-property route administered by the Economic Development Board as of mid-2026, though Budget 2026-27 restricted G+2 sales to non-citizens on State Land and Pas Geometriques.

No. Buying property gives you a residence permit, not a passport. Citizenship requires naturalization, which is slow and discretionary, or the investment-naturalization route of at least USD 500,000 plus two years of continuous residence.

There is no instant route. Investment-based naturalization needs about two years of continuous residence on top of a USD 500,000 investment. Ordinary naturalization typically expects roughly five years for Commonwealth citizens or seven years for others, and approval is discretionary.

Not anymore as a flat rate. Since 1 July 2025 Mauritius uses progressive brackets of 0, 10 and 20 percent, plus a temporary 15 percent Fair Share Contribution on net income above MUR 12 million. There is still no capital gains tax and no inheritance tax.

Tax residents are in principle taxed on worldwide income, but foreign-source income is only taxed to the extent it is remitted to (received in) Mauritius. Kept offshore, much foreign income can fall outside the Mauritian net, which is why the system is described as territorial-leaning. Confirm your position with counsel.

Typically two to six months from a complete application to the Economic Development Board, which is fast by global standards.

Yes. The permit extends to your spouse or partner, dependent unmarried children of any age including stepchildren and adopted children, and dependent parents.

The property-based residence permit has no minimum physical presence and stays valid as long as you own the qualifying property. Physical presence becomes relevant only if you want to become tax resident or pursue naturalization later.

If your residence is tied to the property, selling it ends the basis for that permit. If you want to exit the asset without losing status, plan a transition to another permit type, such as an occupation permit, before selling.

On 1 July 2026 the registration duty and land transfer tax on non-citizen property purchases doubled from 5 percent to 10 percent, raising the all-in cost of the real estate route, so budget beyond the USD 375,000 price tag. The measure is now itself under government review following the June 2026 Budget.

Yes. A 20-year Permanent Residence Permit is available either after holding a qualifying permit for five years (with turnover conditions for investors) or directly via a USD 375,000 property or qualifying business investment.

Not as a refundable deposit. You are buying real estate or capitalizing a business, so any return depends on rental yield, capital appreciation or business performance, all of which carry market risk on a small island economy.