Mauritius Residency by Investment: Long-Term Residency for Families

Investors in Mauritius can secure long-term residency by purchasing government-approved real estate or, alternatively, by establishing or funding a qualifying business.

Successful applicants receive a 20-year renewable residence permit, which also extends to their spouse, dependent children, and parents, provided they maintain both the investment and a minimum of 180 days of physical presence per year.

Beyond its simple structure, the Mauritius residency by investment program is reinforced by a favorable tax regime: a flat 15% corporate tax rate, no capital gains tax on real estate, no wealth tax, and an extensive network of double-taxation avoidance treaties.

Combined with its stable political environment, English-friendly legal system, and strategic location between Africa and Asia, Mauritius has positioned itself not just as a lifestyle destination but as a serious financial hub for high-net-worth individuals and global investors.

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The information in this article is for general guidance only. It does not constitute financial, legal, or tax advice, and is not a recommendation or solicitation to invest. Some facts may have changed since the time of writing.

What is Residency by Investment?

As a counterpart to citizenship by investment programs, residency by investment (RBI) programs allow foreign nationals to obtain legal residency in a country in exchange for making a qualifying financial contribution.

Instead of following traditional immigration pathways such as employment, family sponsorship, or long-term stay permits, RBI programs provide a direct route for individuals who can invest capital into the host country’s economy.

The qualifying investment can take several forms, including:

• Real estate acquisition in government-approved developments.
• Equity investments or business creation, often tied to job creation or economic development.
• Financial instruments or government bonds (less common in Mauritius but prevalent in other jurisdictions).

In return, the applicant receives a residency permit granting the legal right to live in the country, access its financial system, and in some cases, benefit from tax incentives or eventual eligibility for permanent residency or citizenship.

While programs vary by jurisdiction, most share several defining features: a minimum investment threshold, strict compliance and due diligence checks, and ongoing requirements such as maintaining the investment or spending a minimum number of days in the country each year.

Mauritius’s program follows this model but distinguishes itself with its long permit durations, clear property ownership rules, and the absence of hidden fees or discretionary approvals that complicate other countries’ programs.

In essence, RBI programs are an economic tool: countries attract foreign capital, and investors gain both security and mobility through a legally recognized second residency.

Mauritius’s structure is notable for its simplicity and its alignment with both lifestyle and financial priorities. However, it is still recommended to seek the services of an expat financial advisor for thorough guidance.

How to Get Mauritius Residency by Investment

Mauritius offers two primary routes for residency by investment: the real estate route, which is the flagship option, and the business/investor route, designed for entrepreneurs and investors seeking to participate directly in the country’s economy.

Real Estate Investment in Mauritius

The real estate pathway is the most straightforward and widely used option. It requires a minimum investment of USD 375,000 in a property located within one of the government-approved schemes:

• Integrated Resort Scheme (IRS) – Large-scale luxury developments with full amenities.
• Real Estate Scheme (RES) – Smaller, high-end residential projects targeting foreigners.
• Property Development Scheme (PDS) – Projects encouraging sustainable development and community integration.
• Smart City Scheme (SCS) – Mixed-use developments that integrate residential, commercial, and business infrastructure.

Upon purchase, investors receive a 20-year renewable residence permit. This permit extends to their spouse, dependent children, and parents. To maintain residency, the investor must:

• Retain ownership of the property.
• Reside in Mauritius for at least 180 days per year.

This route also grants property owners freehold title in most cases, a significant advantage compared to jurisdictions that limit foreign buyers to leasehold property.

Mauritius Investor Permit

For individuals who prefer to build or invest in a local business, Mauritius offers an investor permit. Key requirements include:

• A minimum initial investment of approximately USD 50,000 (subject to business type and sector).
• Proof of funds and a detailed business plan.
• Compliance with local tax registration and regulatory obligations.

This route grants a five-year renewable residence permit, provided the business meets the required revenue thresholds and remains compliant.

While it offers shorter initial validity than the real estate option, it provides flexibility for entrepreneurs who prefer to invest in the productive economy rather than in property.

Alternative Residency Permits

Although not strictly part of the residency-by-investment program, Mauritius also offers related permits that may appeal to certain applicants:

• Retirement Permit: For individuals over 50, requiring proof of at least USD 1,500 per month or USD 18,000 per year in income.
• Self-Employed Permit: For professionals or freelancers who register their activity locally and meet a minimum revenue threshold.

These categories often serve as complementary options for individuals who do not meet the real estate or business investment criteria but still wish to establish residency in Mauritius.

The real estate route remains the preferred pathway for high-net-worth individuals due to its long-term certainty, but the business route provides an attractive alternative for those with entrepreneurial ambitions.

Together, these options make Mauritius’s residency framework one of the most flexible and accessible in its class.

Can you include family members in Mauritius Residency by Investment application?

One of the key strengths of Mauritius’ residency-by-investment framework is its broad definition of family and the stability it offers through long-term permits.

Eligible Family Members:

• Spouse or Common-Law Partner – Residency rights extend equally to legally married spouses and recognized partners.
• Dependent Children – Includes biological, adopted, or stepchildren who meet dependency criteria, typically up to the age of 24 if financially dependent.
• Parents – Dependent parents can also be included, making Mauritius more inclusive than many competing programs.

Permit Duration:

• Real Estate Route: Successful applicants receive a 20-year renewable residence permit, tied to property ownership. This is one of the longest durations among global residency-by-investment programs, providing long-term certainty for families who want to establish roots in Mauritius.
• Business/Investor Route: Initially valid for five years, with renewal dependent on the business’s continued compliance with revenue thresholds and tax obligations.
• Alternative Permits (retirement or self-employed): Also issued for five years, renewable if requirements remain satisfied.

Mauritius Residency Requirements

To maintain status, residents must spend a minimum of 180 days per year in Mauritius. Falling short of this requirement risks losing residency rights, especially for non-property-based permits.

While Mauritius does not grant citizenship automatically through investment, residency holders may apply for citizenship after 10 or more years of continuous residence, subject to additional legal and administrative conditions.

Key Updates:

• 5-Year Initial Validity for Non-Property Permits: Retirement, investor, and self-employed permits now start with a five-year term instead of 10 years. Real estate-linked permits remain at 20 years.
• Mandatory 180-Day Residency Rule: All permit holders, including real estate investors, must now demonstrate at least 180 days of physical presence in Mauritius per year. This ensures that the program is used by genuine residents rather than passive investors.
• Strengthened KYC and Due Diligence: Applicants must undergo strict compliance checks, including proof of identity, source of funds, and financial history. Enhanced due diligence applies to high-value investors and politically exposed persons (PEPs).
• Transaction Monitoring and Reporting: The Bank of Mauritius requires reporting of significant cross-border transactions, and all permit holders are subject to international anti-money laundering (AML) and counter-terrorist financing (CTF) standards.
• CRS (Common Reporting Standard) Compliance: Financial account information for tax residents of participating jurisdictions is automatically shared with relevant tax authorities, reinforcing Mauritius’s alignment with global transparency rules.

These changes are designed to enhance the program’s credibility, moving Mauritius further away from the “tax haven” image of the past and positioning it as a regulated, high-trust jurisdiction for serious investors and residents.

Mauritius Tax Residency Benefits

• Flat 15% Corporate and Personal Income Tax: A simple, transparent rate applicable to most income categories.
• No Capital Gains Tax: Profits from the sale of property or other investments are not subject to capital gains tax.
• No Inheritance or Wealth Tax: Mauritius does not levy estate or wealth taxes, which is a major draw for investors seeking long-term asset protection.
• Value-Added Tax (VAT): 15% standard rate, with exemptions for certain goods and services.

How can you avoid double taxation in Mauritius?

Mauritius maintains an extensive network of Double Taxation Avoidance Agreements (DTAAs), including with major economies such as India, France, South Africa, and the United Kingdom.

These treaties minimize tax leakage for cross-border investors and enhance Mauritius’s status as a secure base for international wealth planning.

Additional Financial Incentives:

• No Foreign Exchange Controls: Residents can freely move funds in and out of Mauritius.
• Duty-Free Benefits for New Residents: Exemptions on the import of personal effects and certain household goods.
• Freehold Property Rights for Foreigners: Unlike many countries, Mauritius grants freehold ownership under its investment-linked property schemes, reinforcing its appeal to investors seeking asset security.

These tax advantages, combined with the program’s clear legal framework, make Mauritius a preferred jurisdiction for wealth preservation and global mobility.

Why Live in Mauritius

Beyond tax incentives, Mauritius offers a compelling mix of quality-of-life benefits and strategic advantages that make it attractive for both investors and their families.

Lifestyle Benefits:

• High Standard of Living: Well-developed healthcare and education systems, including international schools and private medical facilities.
• Multicultural Society: A diverse population with strong cultural ties to Europe, Africa, and Asia, fostering an inclusive environment for expatriates.
• English-Friendly Legal and Business Framework: English is widely used in government and commerce, simplifying integration for foreign investors.
• Safe and Stable: Consistently ranked as one of Africa’s most politically stable nations, with low crime rates relative to the region.

Strategic Advantages:

• Gateway to Africa and Asia: Positioned as a bridge between emerging markets and global financial hubs.
• Growing Financial Services Sector: Well-regulated banking and professional services infrastructure supports high-net-worth individuals and businesses.
• Investment in Infrastructure and Smart Cities: Government-backed initiatives are modernizing transport, energy, and urban planning, reinforcing Mauritius’s position as an international business hub.

Mauritius is therefore a fully integrated base for living, investing, and doing business, combining security, global connectivity, and long-term growth potential.

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