Mauritius: residency, citizenship, tax and living

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).

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.

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.

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.