Mauritius Citizenship by Investment: Programs, Requirements, and Application

Becoming a Mauritian citizen offers numerous benefits, including a favorable tax environment, excellent connectivity to Africa, Europe, Asia, and the Middle East, a great infrastructure, and a high quality of life. Unfortunately, there are no direct Mauritius citizenship-by-investment programs, so you must first become a resident.

To help you relocate and meet your long-term financial and lifestyle goals, this guide outlines the path from Mauritian residency to citizenship. We will cover:

• The available residency-by-investment program
• Citizenship requirements and application
• Tax considerations of relocating to Mauritius

Mauritius Residency-by-Investment: Overview of 4 Main Programs

Foreign investors, business owners, and professionals can secure long-term residence in Mauritius through various initiatives that grant renewable permits, along with robust family reunification options. The most notable programs include:

1. Residency by property investment
2. Residency by business investment
3. Innovation, entrepreneurship, and professional permits
4. Retirement permit

1. Residency by Property Investment

Property investment is one of the most popular methods for affluent investors to acquire a residence permit in Mauritius. The country lets you participate in the following property schemes, depending on your property preferences:

Scheme	Property Types
Integrated Resort Scheme (IRS)	High-end, luxury, and large-scale resorts
Real Estate Scheme (RES)	Smaller-scale, more central residential developments
Property Development Scheme (PDS)	Combined properties of IRS and RES with an enhanced focus on sustainable and integrated development
Smart City Scheme (SCS)	Townhouses, villas, apartments, penthouses, and duplexes in the smart cities
Ground + 2 Scheme (G+2)	Apartments outside the approved residential schemes, at least two floors above the ground

Regardless of your chosen scheme, the minimum investment for a residency permit is $375,000. Although this may seem considerable compared to many other residency-by-investment schemes, a major advantage is that you can rent out the property to expand your investment portfolio and grow your wealth.

You will also need to pay an application fee of 25,000 MUR (approximately $550).

Like other residency-by-investment schemes, residency by property investment enables comprehensive family reunification. You may include the following dependents in your application:

• Spouse (or common-law partner)
• Children up to 23 years old and fully dependent
• Parents

The application process is relatively fast, so you should expect to receive a residence permit within two to three months. The residence permit is valid for 10 years and renewable for subsequent 10-year periods.

2. Residency by Business Investment

If you wish to conduct business in Mauritius, you can obtain an Occupation Permit by investing in a Mauritian company or starting a new one. You have two investment amount options, each with different requirements:

Investment Amount	Requirements
$50,000	• A turnover of at least 1.5 million MUR (approx. $32,750) in the first year, growing to a cumulative 20 million MUR (approx. $436,000) by the end of year five • Minimum annual turnover of 5 million MUR (approx. $109,200) from year six onward
$100,000	• A turnover of at least 1 million MUR (approx. $21.800) in the first year, growing to a cumulative 15 million MUR (approx. $327,500) by the end of year five • Minimum annual turnover of 5 million MUR (approx. $109,200) from year six onward

Both options provide a renewable 10-year permit, but you must meet the abovementioned turnover maintenance criteria to ensure successful renewals.

You can apply for the Occupational Permit on the EDB’s National Electronic Licensing System (NELS). The entire application process is conducted online, so you won’t need to travel to Mauritius until you obtain approval in principle. You can then relocate to the country and start your business or initiate the investment.

3. Innovation, Entrepreneurship, and Professional Permits

Besides business Occupation Permits, Mauritius offers residence permits to several categories of individuals, most notably:

• Innovation-focused business owners
• Self-employed individuals and entrepreneurs
• Professionals in various areas

Depending on your chosen option, you will need to meet different criteria and can receive permits of varying validity periods, as outlined in the following table:

Permit Category	Requirements	Permit Validity
Innovators	• An innovative project plan submitted to the Economic Development Board or a registration with a government-approved incubator • At least 20% of expenses dedicated to R&D • Specific CEO-determined conditions	10 years
Entrepreneurs	• A $50,000 investment in a service business • Three letters of intent, including two from Mauritian clients • Income of 750,000 MUR (approx. $16,380) in the first year, scaling up to 6 million MUR (approx. $131,000) by year five	10 years
Professionals	• Employment contract with a Mauritian business • Minimum monthly salary of 30,000 MUR (approx. $650)	Depends on the contract duration, with a maximum of three years (renewable for subsequent three-year periods)

Much like investment-based permits, all of the above options allow family inclusion in the application. Note that if you hold an IRS/RES/PDS permit, you do not need any additional permit to conduct business or otherwise work in Mauritius.

4. Retirement Permit

Individuals aged 50 and over may retire in Mauritius without having to meet any extensive requirements. As long as you have sufficient funds to sustain yourself, you may freely relocate and live in Mauritius in the long term.

Specifically, you must meet one of the two conditions:

1. A demonstrated availability of $24,000 annually
2. A minimum monthly income/pension of $2,000

If you satisfy these criteria, you can obtain a renewable 10-year residence permit. During your time as a resident, you may participate in other residency schemes (e.g., real estate or investment-based programs).

You can also purchase an apartment outside of the real estate schemes, but it must be located in a building with at least two floors (excluding the ground floor).

All the family reunification rules extend to the retirement permit. You may include dependents in the application as long as they are unmarried and do not participate in any income-generating activity.

Obtaining a Long-Term Mauritius Residence Permit

After acquiring the temporary residence permit and meeting the necessary requirements, you can apply for the 20-year permit that lets you live and work in Mauritius without the need for regular renewals.

The criteria for long-term residency depend on the initial permit and vary between different categories of individuals:

• Investors: Maintaining an annual turnover of at least 15 million MUR (approx. $327,500) or reaching an aggregate turnover of 45 million MUR (approx. $982,700) within three years
• Professionals: A minimum annual salary of 150,000 MUR (approx. $3,270) over three consecutive years
• Entrepreneurs: A minimum annual income of 3 million MUR (approx. $65,500) over three consecutive years
• Retirees: A minimum transfer of $54,000 over a three-year period

The recurring three-year requirement among different options also reflects the timeframe in which you must hold the initial residence permit. Note that there is no minimum stay required to maintain Mauritian residency.

Once you obtain the long-term residence permit, you may enjoy most of the privileges of Mauritian citizens. If you don’t find this satisfactory, you can apply for actual citizenship.

Mauritius Citizenship Requirements and Application Process

While there are no direct citizenship-by-investment pathways, you may become a Mauritian citizen by naturalization after an extended period of residency. You must meet two conditions:

1. A continuous residency for 12 months preceding the application date
2. An aggregate residency of five years during the seven years preceding the abovementioned 12-month period

The only exception to the five-year period is Commonwealth citizens, who may obtain Mauritian citizenship with a shorter residency timeframe under special circumstances. In this case, citizenship is granted on a case-by-case basis as per the Prime Minister’s assessment of those circumstances.

You can apply for citizenship by completing the appropriate form depending on your nationality (Commonwealth vs. other citizens) and citizenship pathway (investors vs. regular applicants). The form must be signed in the presence of any of the following individuals:

• A judge
• A Master & Registrar of the Supreme Court
• A District Magistrate

This process ensures authenticity and is necessary before the application is submitted.

Another step you must take before applying is to publish an advertisement related to your application in two daily newspapers. The format of the advertisement is outlined in the application form, and you must post it within a week before applying.

Additional Mauritius Citizenship Requirements for Foreigners

To obtain Mauritian citizenship, your application must be accompanied by various documents, including:

• Birth certificate
• Marriage certificate (if applicable)
• Copy of the first five pages of your passport
• Letter of residence permit
• Certificate of character
• Police clearance

Any foreign documents in your native language must be apostilled in your home country. The Prime Minister’s Office may request additional documentation, so stay on the lookout for any official communication.

When submitting the application, you will pay a non-refundable fee of 2,000 MUR (approx. $43). If the application is successful, you will pay an additional fee of 50,000 MUR (approx. $1,092), after which you should receive a Certificate of Naturalisation within a month.

The entire application process takes a minimum of one year, during which you can reside in Mauritius under your residence permit.

Note that the Prime Minister does not need to provide a reason for the eventual refusal of citizenship. Their decision is also final, so you may not appeal it. 

Tax Considerations of Residency and Citizenship in Mauritius

Becoming a Mauritian resident or citizen brings considerable tax benefits. You are considered a tax resident if you meet any of the following three conditions:

1. You are domiciled in Mauritius, meaning Mauritius is considered your permanent home, and you do not maintain a permanent home abroad
2. You are physically present for a period or periods amounting to at least 183 days of a tax year in Mauritius
3. You are present in Mauritius for at least 270 days in total across the current tax year and the two preceding tax years

As a tax resident, you will be taxed on income sourced in Mauritius or remitted to the country. Foreign income not received in Mauritius is not subject to tax.

Under the proposed tax regulations for the tax year 2025/26, the personal income tax rates are as follows:

Annual Chargeable Income	Tax Rate
Up to 500,000 MUR (approx. $10,920)	0%
500,000–1,000,000 MUR (approx. $21,840)	10%
1,000,000+ MUR	20%

A particularly appealing advantage of the Mauritian taxation system is that there is no capital gains tax or inheritance tax. This makes the country attractive to investors and business owners who wish to accelerate wealth growth and ensure tax-efficient estate planning.

Mauritius also implements specific rules that can benefit residence permit holders. For example, there are no limits on repatriating rental or business profits from real estate schemes or Occupation Permit programs. This provides additional flexibility to decide which income you wish to keep in Mauritius or bring to your home country.

If you want to optimize your tax liabilities and maximize your wealth after relocating to Mauritius, Nomad Capitalist can support you every step of the way. 

Ensure a Streamlined Path to Mauritian Citizenship With Nomad Capitalist

Nomad Capitalist is a consultancy that has helped over 1,500 high-net-worth individuals relocate to their desired destination, integrate into their second country, and manage their wealth effectively.

We provide personalized, structured guidance on all the relevant aspects of expatriation and your long-term objectives through our Action Plan. Here’s how it works:

1. You complete a questionnaire to assess whether we are a good fit
2. We conduct a 45-minute onboarding call to discuss your needs and goals
3. We devise the Action Plan based on your unique circumstances and objectives
4. We implement the Plan throughout a 12-month period, handling all the administrative work on your behalf
5. We provide ongoing lifetime support for any changes to the Plan

With Nomad Capitalist, you can meet the residency and citizenship requirements much more effortlessly and make the relocation process more enjoyable. Our team will handle the technical aspects, and you can focus on planning without the burden of administrative or regulatory tasks.