“Synopsis”
Mauritius has emerged as one of the most investor-friendly destinations in the Indian Ocean region. With its stable economy, favorable tax regime, and strategic location, it’s no surprise that resident investors are increasingly exploring opportunities across real estate, business, and innovation. This blog breaks down the key investment laws in Mauritius that resident investors need to know in 2025—covering permits, sectors, tax benefits, and compliance essentials.
1. Who Is a Resident Investor in Mauritius?
A resident investor in Mauritius is typically a foreign national who has obtained legal residency through investment, employment, or retirement and is actively investing in the country. Residency can be secured via:
- Investor Permit
- Innovator Permit
- Real estate investment schemes
- Occupation or Retirement Permits
Each route comes with its own set of legal and financial obligations.
2. Key Investment Schemes for Residents
Mauritius offers several structured programs for resident investors:
a. Investor Permit
Requires a minimum investment of USD 300,000 in a qualifying business sector such as manufacturing, tourism, healthcare, or fintech.
b. Innovator Permit
Designed for startups and tech entrepreneurs. Requires a USD 40,000 investment and endorsement from a recognized innovation body.
c. Real Estate Investment
Investors can purchase property under schemes like:
- Property Development Scheme (PDS)
- Integrated Resort Scheme (IRS)
- Real Estate Scheme (RES)
- Smart City Scheme (SCS)
- G+2 Apartment Scheme
Minimum investment: USD 375,000 for permanent residency.
3. Legal Framework and Regulatory Bodies
All investments are regulated by the Economic Development Board (EDB) and must comply with:
- Mauritius Companies Act 2001
- Business Registration Act 2002
- Income Tax Act
- Non-Citizens (Property Restriction) Act
Investors must also register with the Mauritius Revenue Authority (MRA) and file annual returns.
4. Tax Benefits for Resident Investors
Mauritius is known for its favorable tax regime, which includes:
- No capital gains tax
- No inheritance tax
- 15% flat corporate and personal income tax
- Double taxation avoidance agreements (DTAAs) with over 40 countries
These benefits make Mauritius a top choice for tax-efficient investment planning.
5. Real Estate Ownership Rules
Resident investors can legally own property under approved schemes. Key points:
- Must invest in government-approved developments
- Properties must meet the minimum investment threshold
- Ownership includes the right to live, rent, or resell
- Family members can also obtain residency
6. Business Setup and Compliance
To start a business, resident investors must:
- Register with the Corporate and Business Registration Department (CBRD)
- Open a local bank account
- Transfer the required capital (e.g., USD 50,000 for general business)
- Obtain necessary licenses for regulated sectors
The process is streamlined via the National E-Licensing System (NELS).
7. Residency and Citizenship Pathways
After maintaining investment and residency for five years, investors may apply for:
- Permanent Residence Permit (20 years)
- Mauritian citizenship (after 7 years of residency, or 5 years for Commonwealth nationals)
Applicants must meet income and turnover thresholds to qualify.
8. Sectors Open for Investment
Mauritius encourages investment in:
- Renewable energy
- Fintech and blockchain
- Tourism and hospitality
- Healthcare and biotech
- Education and training
These sectors are eligible for government incentives and grants.
9. Family and Lifestyle Benefits
Resident investors can bring dependents, including:
- Spouse or partner
- Children (biological, adopted, or stepchildren)
- Parents
Dependents enjoy access to international schools, private healthcare, and a high quality of life.
10. 2025 Policy Updates
Recent changes include:
- Lowered investment threshold for Investor Permit (from USD 375,000 to USD 300,000)
- Expanded list of qualifying sectors
- Digital application portals for faster processing
- Enhanced support for green and sustainable investments
Conclusion
Mauritius offers a transparent, secure, and opportunity-rich environment for resident investors. Whether you’re investing in real estate, launching a startup, or expanding a business, the legal framework is designed to support growth while ensuring compliance. With the right strategy and guidance, Mauritius can be your gateway to long-term success in the Indian Ocean region.
