Residency by investment in Mauritius

The primary residency by investment route in Mauritius requires a minimum property purchase of USD 375,000 in a government-approved real estate development. This investment grants you and your family a residence permit valid for the duration of property ownership.

The main investment pathways are:

• Real estate purchase (USD 375,000+): Buy property in an approved Integrated Resort Scheme (IRS), Real Estate Scheme (RES), Property Development Scheme (PDS), or Smart City project
• Occupation Permit (USD 50,000+): A more affordable alternative for self-employed professionals or investors, requiring a minimum turnover or investment threshold

Additional costs to consider include:

• Registration duty (approximately 5% of property value for non-citizens)
• Legal and conveyancing fees
• Due diligence and application processing fees
• Annual property management and maintenance charges

Mauritius offers a compelling tax environment with zero capital gains tax, zero wealth tax, and zero inheritance tax, which can substantially offset the cost of entry over time. The property investment also provides rental income potential, particularly in the tourism-driven luxury market.

Mauritius residency by investment can lead to citizenship through naturalisation after 7 years of continuous residency. For nationals of Commonwealth countries, this timeline is reduced to 5 years, making it one of the shorter pathways to citizenship in the African and Indian Ocean region.

The timeline breaks down as follows:

• Initial application processing: 2-6 months to obtain your residence permit
• Residency period: 5 years (Commonwealth nationals) or 7 years (all others)
• Citizenship application processing: 6-12 months following eligibility

Key conditions for naturalisation include:

• Maintaining continuous legal residency throughout the qualifying period
• Demonstrating good character and a clean criminal record
• Showing adequate knowledge of one of the official languages (English or French)
• Proving you have been ordinarily resident in Mauritius for the required period

Mauritius permits dual citizenship, so you need not renounce your existing nationality. A Mauritian passport provides visa-free or visa-on-arrival access to over 140 countries, including the Schengen Area, the United Kingdom, and much of Africa and Asia.

Mauritius is widely regarded as one of the most tax-friendly jurisdictions globally, offering a highly attractive fiscal environment for resident investors. The country imposes zero capital gains tax, zero wealth tax, and zero inheritance tax, making it particularly appealing for high-net-worth individuals seeking to protect and grow their wealth.

Key tax advantages include:

• Flat income tax rate: A maximum of 15% on personal income, with no progressive taxation
• No capital gains tax: Profits from the sale of assets, including property, are not taxed
• No inheritance or estate tax: Wealth can be transferred to the next generation without fiscal erosion
• No wealth tax: There is no annual tax on net assets
• No dividend withholding tax: Dividends received from Mauritian companies are exempt from withholding
• Extensive treaty network: Mauritius has double taxation agreements with over 45 countries, including India, China, South Africa, and several European nations

For business owners, Mauritius also offers a Global Business Licence regime with competitive corporate tax rates and access to Africa via the COMESA and SADC trade blocs. Mirabello Consultancy can introduce you to specialist Mauritian tax advisers to structure your affairs optimally from the outset.

The Mauritius residency by investment application typically takes 2 to 6 months to process from the date of submission, making it one of the faster residency programmes available internationally.

The typical timeline is as follows:

• Property selection and reservation: 2-4 weeks, depending on your preferences and availability
• Due diligence and document preparation: 2-4 weeks to compile, apostille, and translate all required documentation
• Application submission: Filed with the Economic Development Board (EDB) of Mauritius
• EDB review and approval: 4-12 weeks for processing, background checks, and approval in principle
• Property completion and payment: Timeline varies based on whether the property is completed or under construction
• Residence permit issuance: Issued upon confirmation of property transfer and investment completion

Factors that can affect processing time include the completeness of your application, your nationality and background check requirements, and the current volume of applications being processed by the EDB. Mirabello Consultancy ensures all documentation is meticulously prepared before submission to minimise the risk of delays or requests for additional information.

Yes, the Mauritius residency by investment programme allows you to include your immediate family members under a single property investment. Your spouse and dependent children can all obtain residence permits linked to your qualifying investment.

Eligible dependants include:

• Spouse or civil partner
• Dependent children under 24 years of age
• Parents and parents-in-law (subject to specific conditions and additional documentation)

All included family members receive residence permits that grant them the right to live, study, and access healthcare in Mauritius. Dependent children can attend the island's international schools, which follow British, French, or International Baccalaureate curricula.

Family members also share the same pathway to permanent residency and eventual citizenship. Mauritius is renowned for its high quality of life, safety, and multicultural environment, making it an attractive destination for families. The island offers world-class healthcare, a tropical climate, and a stable political and economic environment. Mirabello Consultancy handles the complete family application process, ensuring all dependants are properly documented and included from the outset.

To qualify for Mauritius residency by investment, you must purchase property valued at a minimum of USD 375,000 within a government-approved development scheme. Only properties within designated schemes are eligible; purchasing property on the open market does not qualify.

The approved property schemes include:

• Property Development Scheme (PDS): The most common route, offering luxury villas and apartments in managed residential estates with amenities such as golf courses, spas, and beach access
• Smart City Scheme: Properties within designated mixed-use smart city developments that combine residential, commercial, and leisure facilities
• Integrated Resort Scheme (IRS): High-end resort-style properties, typically villas, in luxury gated communities (legacy scheme, limited new projects)
• Real Estate Scheme (RES): Similar to PDS but for smaller-scale developments (legacy scheme)

Properties in these schemes are freehold, meaning you own the property outright with full title rights. Many developments are located in prime coastal areas of the island, including Grand Baie, Tamarin, and Bel Ombre. These properties also offer strong rental yields, particularly during the peak tourism season. Mirabello Consultancy can present you with a curated selection of qualifying properties tailored to your investment budget and lifestyle preferences.

The Mauritius Occupation Permit is an alternative residency pathway that requires a significantly lower financial threshold than the property investment route, starting at USD 50,000. It is designed for self-employed professionals, investors, and entrepreneurs who wish to live and work in Mauritius.

The Occupation Permit is available in three categories:

• Investor: Minimum initial investment of USD 50,000 in a Mauritian business, with a minimum annual turnover requirement
• Self-Employed: For professionals providing services from Mauritius, with a minimum annual income of USD 50,000
• Professional: For individuals employed by a Mauritian company with a monthly salary meeting the prescribed threshold

Key benefits of the Occupation Permit include:

• Valid for up to 10 years with renewal options
• Right to live and work in Mauritius
• Access to the same favourable tax regime (15% flat income tax, no capital gains or wealth tax)
• Pathway to permanent residency after three years of continuous residence
• Pathway to citizenship after the qualifying residency period

This route is particularly popular with digital entrepreneurs, consultants, and business owners who can demonstrate economic contribution to Mauritius without the larger capital outlay required for property investment.

Yes, Mauritius fully permits dual citizenship, meaning you can retain your existing nationality whilst obtaining Mauritian residency and, eventually, Mauritian citizenship through naturalisation. There is no requirement to renounce any other citizenship at any stage of the process.

This is a significant advantage for investors who wish to maintain ties to their home country whilst benefiting from Mauritius's favourable tax environment, strategic location, and high quality of life. Key points regarding dual nationality in Mauritius:

• No restrictions on the number of citizenships held: You may hold multiple passports alongside your Mauritian documentation
• Full rights as a citizen: Naturalised citizens enjoy the same rights as citizens by birth, including voting rights and unrestricted property ownership
• Passport benefits: A Mauritian passport provides visa-free or visa-on-arrival access to over 140 destinations, including the Schengen Area and the United Kingdom
• Generational transfer: Mauritian citizenship can be passed to your children, providing them with lifelong dual nationality benefits

It is important to verify the dual citizenship laws of your current country of nationality, as some jurisdictions impose restrictions. Mirabello Consultancy can advise on the implications specific to your situation.

The eligibility requirements for Mauritius residency by investment are straightforward and open to nationals of all countries. There are no nationality restrictions, making this programme accessible to a broad international applicant pool.

Core eligibility criteria include:

• Minimum investment: Purchase of property valued at USD 375,000 or more in a government-approved development scheme
• Clean criminal record: Applicants must provide a police clearance certificate from their country of nationality and any country of residence in the preceding ten years
• Proof of funds: Demonstration that investment capital originates from legitimate, lawful sources
• Valid passport: A passport with sufficient remaining validity
• Health requirements: No specific medical examination is mandated, though health insurance coverage is recommended

There is no minimum age requirement for the main applicant (beyond being a legal adult), no language test, and no educational qualifications necessary. The programme does not impose a minimum stay requirement to maintain residency, though those pursuing citizenship must demonstrate continuous ordinary residence during the qualifying period. The Economic Development Board (EDB) reviews all applications and retains discretionary authority over approvals. Mirabello Consultancy conducts a preliminary eligibility assessment before you commit to ensure a smooth application process.

Mauritius is one of the most sought-after residency by investment destinations globally, combining an exceptional tax environment with a high quality of life, political stability, and strategic geographic positioning between Africa, Asia, and Europe.

Key reasons investors choose Mauritius include:

• Tax advantages: Zero capital gains tax, zero wealth tax, zero inheritance tax, and a flat 15% income tax rate
• Political and economic stability: Mauritius consistently ranks as Africa's top country for governance, economic freedom, and ease of doing business
• Safety and security: One of the safest countries in Africa, with a low crime rate and stable democratic institutions
• Quality of life: Tropical climate, pristine beaches, world-class hotels and restaurants, and a multicultural, multilingual society (English, French, and Creole are widely spoken)
• Healthcare and education: Modern healthcare facilities and a range of international schools following British, French, and IB curricula
• Strategic location: A gateway to African markets via COMESA and SADC trade agreements, with direct flights to major hubs in Europe, Asia, and Africa
• Business-friendly environment: Robust legal framework based on English common law, efficient company registration, and a growing fintech and financial services sector

Mauritius offers a rare blend of lifestyle, fiscal efficiency, and global connectivity that appeals to discerning investors and their families.