Complete guides

Complete guide to expatriation and settling in Mauritius

Moving to Mauritius: all residency options and procedures, updated for the 2026 reform

People rarely arrive in Mauritius by chance. There was a visit, the desire to return to the lagoon on a tuesday evening rather than once a year, a professional project that can be carried out from anywhere, or a retirement that One imagines elsewhere. then comes the question that governs Everything else: on what grounds can one stay beyond six Months?

There isn't one answer, but rather a dozen, and they don't all have the same financial thresholds, duration, or rights. Some open up the Mauritian job market, while others explicitly prohibit it. Some become irrelevant the day you sell your property. This guide presents them all, explains how to prepare an application and what happens once you have the permit, and then addresses what awaits everyone afterward: taxes, the cost of living, schooling, healthcare, and moving.

The rules changed significantly during 2026. The thresholds for Occupation Permits were raised, the Family Occupation Permit was abolished, a Golden Visa was introduced, and income tax now includes an additional bracket. The figures still circulating on most French-language websites are from before 2026. The figures given here come from the websites of the Economic Development Board and the Mauritius Revenue Authority, verified in September 2026.

One piece of advice before you begin: read this entire guide before starting anything. The steps are interconnected—a police certificate has an expiration date, as does a medical examination, and your chosen status determines what you can do once you arrive. Reading a section in isolation will provide the correct answer but will be unusable.

Three guides complement this one.For projects that raise more specific questions than those addressed here:

Summary

Which installation method for which project

Onze statuts permettent de séjourner ou de s’installer à Maurice. Voici ce que chacun exige et ce qu’il autorise. Les montants sont ceux en vigueur en septembre 2026.

  • Tourist visa — No prior application is required for many nationalities, as the visa is issued upon arrival. Up to 180 days can be accumulated per calendar year. It does not allow the holder to work, enroll a child in school, or purchase a vehicle.
  • Premium Visa — more than six months and up to one year, renewable, issued Free of charge. applicants must provide proof of their long-term stay, insurance coverage for the stay, accommodation, and that their main activity and source of income are outside Mauritius. This permit does not authorize entry into the mauritian job market.
  • Occupancy Permit investor — USD 100,000 To be transferred to a mauritian bank account within 60 days of the permit being issued. The company must Achieve an annual turnover of 5 million rupees from the third year onwards, and then 8 million from the fifth year onwards for renewal. valid For 10 years, renewable.
  • Occupation Permit for Self-Employed Workers — USD 50,000 within 60 days, activity within the service sector, and three letters of intent from potential clients, two of which are based in Mauritius. Operating income of 2 million rupees from the third year, 3 million from the fifth. Valid for 10 years, renewable.
  • Occupation Professional permit — a work contract with a Mauritian company providing for a basic salary of at least 50,000 rupees per month, across all sectors. Issued for the duration of the contract, up to 10 years.
  • Young Professional Occupation Permit — reserved for graduates of a Mauritian higher education institution recognized by the Higher Education Commission, with a basic salary of at least 25,000 rupees per month. Maximum three years, with no possibility of renewal in this category.
  • Retirement residence permit — From age 50. An initial payment of at least USD 2,000 within 60 days, then USD 24,000 per year or USD 2,000 per month into a Mauritian bank account, with justification required annually. Valid for 10 years, renewable. Employment is prohibited.
  • Residence through real estate acquisition — the purchase of a property worth more than USD 375,000 in an approved program, or an apartment located in a building with at least two stories above the ground floor. The permit is valid as long as the owner remains the property owner, regardless of income, and covers the spouse and children under 24 years of age.
  • PDS Senior Living — réservé aux plus de 50 ans. L’acquisition d’un logement, ou de droits d’usage viagers sur un logement, dans une résidence pour seniors agréée, sans prix d’acquisition minimum. C’est la seule voie immobilière qui ouvre un droit au séjour sans le seuil de 375 000 USD. Le permis couvre le retraité et son conjoint ou partenaire de fait, tant que le bien est détenu ou occupé.
  • Golden Visa — an investment of at least one million dollars in an economic activity, as outlined in the 2026 budget Law. This grants the right to permanent residency. The acquisition of residential property under an eDB program does not count towards this threshold.
  • Permanent Residence Permit — 20 years, renewable. It is not asked upon arrival: it assumes five years under one of the previous permits and financial performance that few applications achieve.

Two recurring errors in reasoning are common among those seeking to establish residency. The first is choosing the least demanding status upon entry without considering what will be required for renewal: the revenue thresholds for the third and fifth years now reject more applications than the initial entry requirement. The second is believing that the length of stay ultimately grants rights. It does not: permanent residency is granted based on income, never on length of stay.

Staying without settling In: tourist visa and Premium Visa

Two statuses allow you to spend time in Mauritius without being a resident. They do not grant any right to work locally, and this is their main limitation.

The tourist visa

For citizens of many countries, including those in the European Union, no action is required before departure: the visa is issued upon arrival at the airport. It authorizes a cumulative stay not exceeding 180 days per calendar year. Beyond that, another permit is required.

This is the ideal status for a scouting trip, and many plans to settle there begin this way: two or three weeks on-site are worth more than any beach video and allow you to understand that life is very different in Grand Baie, Tamarin, or Curepipe. However, a tourist visa does not allow you to hold a job, enroll a child in school, or register a vehicle in your name.

Entry formalities, documents required at the immigration counter, and baggage rules are covered in our guide. formalities and procedures for coming to Mauritius.

The Premium Visa

The Premium Visa covers stays of more than six months and up to one year, with the possibility of renewal. It is free of charge: the EDB does not charge for the application or its processing, and the visa is issued electronically by email.

The criteria published by the EDB are four in number: not entering the Mauritian labor market, having one's activity and main source of income outside Mauritius, providing supporting documentation for the application—purpose of stay, accommodation—and meeting the usual immigration requirements. In addition, travel and health insurance covering the intended duration of the stay, and a return ticket are required.

The eDB does not publish any minimum income amount. The official checklist requests bank statements for the last three months and proof of monthly income, without specifying a minimum threshold. Many websites state $1,500 USD per month, sometimes with an additional $500 USD per dependent: this figure corresponds to what accepted applications typically show, but it doesn't appear in any official document, and the sources that cite it don't even agree on the savings alternative. Focus on demonstrating comfortable financial independence rather than aiming for a threshold that doesn't exist.

For tax purposes, the Premium Visa operates on the remittance principle: Mauritian-source income of a cardholder—for example, remuneration for work performed remotely from Mauritius—is taxed on the amount repatriated. Money spent in Mauritius using a foreign bank card is not considered repatriated. Funds deposited in a Mauritian account are taxable unless a declaration is provided proving that the corresponding tax has already been paid in the country of origin or residence.

The trap to be aware of. A consultant registered under a Premium Visa can invoice their foreign clients. The day they accept a Mauritian client, they enter the local labor market and violate the terms of their visa. This necessitates a transition to a self-employed Occupation Permit, which takes time: the conditions for this permit are detailed in the... guide to coming to work in Mauritius.

The Occupation Permit: work and residence

The Occupation Permit is a single document that serves as both a work permit and a residence permit. It is issued by the Economic Development Board, which acts as a one-stop shop, and the application is made online through the National Electronic Licensing System. There are four categories: investor, self-employed worker, professional, and young professional.

What the license means for the family

Dependents of an Occupation Permit holder may obtain a residence permit of the same duration as the holder's permit. This includes the spouse—including a common-law partner of the opposite sex—parents, and unmarried children who are not gainfully employed, including stepchildren and legally adopted children. Applications for residence permits for dependents are handled by the Passport and Immigration Office, not the EDB.

One category disappeared in 2026: the Family Occupation PermitThe scheme, which allowed a family to obtain a joint residence permit through an investment, was abolished by the Finance Act. Pending applications and current permit holders must have their status confirmed by the EDB or the Passport and Immigration Office. For new applications, a primary permit must be compared with separate applications for dependents.

The Occupation Permit investor

This is the path for someone starting or taking over a business In Mauritius. the threshold is 100,000 USDAnd the $50,000 pathway that coexisted until 2026 has been eliminated.

Specifically, the candidate must provide a certified bank statement issued in their country of origin or residence, attesting that they have the funds, and a written commitment to transfer the USD 100,000 from abroad to their Mauritian company's bank account in the 60 days following the issuance of the permitThe account is opened once the letter of agreement in principle has been obtained: it is this letter that makes the opening possible, not the other way around.

The permit is issued for 10 years, renewableAnd the fee is USD 1,000 upon approval of the application. Renewal depends on the company's performance: an annual turnover of at least 5 million rupees from the third year of registration, increasing to 8 million from the fifth year.

These thresholds are the real filter. An investment of USD 100,000 is within reach of many projects; generating 8 million rupees in annual revenue, or around €160,000, requires genuine activity, not a shell company. This is precisely the stated objective of the reform: to eliminate dormant structures.

The case of innovative start-ups

A separate system exists for innovative projects, with its own performance indicators rather than revenue thresholds. Applicants must either submit their project to the EDB or be registered with an incubator accredited by the Mauritius Research and Innovation Council.

The monitoring process doesn't end with registration. The company must submit an annual progress report within three months of the end of its first year of operation, followed by a development report aligned with the initial business plan, confirming that the project has reached the minimum viable product stage before the end of the fifth year. This isn't a shortcut to bypass the traditional investor process; it's a commitment to demonstrating that the idea has become a product.

The three other categories

They all concern people who come to work, and are dealt with in detail in the guide to coming to work in Mauritius, with the specific documents for each and the employer's procedure. In summary:

  • Self-employed worker USD 50,000 to be transferred within 60 days, activity limited to the services sector, three letters of intent from potential clients, two of which are based in Mauritius. Turnover of 2 million rupees from the third year, 3 million from the fifth. Ten years, renewable.
  • Professional A contract with a Mauritian company providing a base salary of at least 50,000 rupees per month, in all sectors—the ProPass and Expert Pass categories have merged. The permit is valid for the duration of the contract, up to a maximum of ten years. Holders of a current permit under the previous 30,000 rupee threshold retain the possibility of renewal under that threshold. A variant exists for short-term assignments: a Short-Term Occupation Permit, with a maximum duration of nine months, extendable only once for a maximum of three months.
  • Young professional Reserved for those who have obtained at least a bachelor's degree from a mauritian higher education institution recognized By The Higher education commission, or an equivalent professional certification issued by a body registered in Mauritius. Minimum base salary of 25,000 Rupees Per month, permit valid for a maximum of three years depending on the contract duration, non-renewable in this category. To remain beyond this period, one must transition to the professional category and meet its current requirements.

A right to invest, without working on it

Holders of a professional Occupation Permit may invest in a Mauritian company under two conditions: they must not be employed by the company and must not receive a salary or employment-related benefits. They may hold shares in the company that employs them, provided they are not the majority shareholder. The same principle applies to resident retirees.

The retirement residence permit

This permit is intended for non-citizens aged at least 50 yearsIt is issued for 10 years and is renewed for a further ten years upon expiry, provided that the transfers have been made.

The financial condition is a transfer to Mauritius. The applicant must provide a certified bank statement from their country of origin or residence showing an amount of at least USD 24,000, or a guaranteed income of at least $2,000 USD per monthAfter issuance, an initial payment of at least USD 2,000 must be made to a local bank account within 60 days. Subsequent payments of USD 24,000 annually—or USD 2,000 monthly—must be transferred and documented each year to the EDB. The permit fee is USD 1,000.

The old regime no longer exists. Many French-language websites still advertise a fee of USD 18,000 per year, sometimes including a three-year permit. These requirements have been revised and no longer apply to new applications. If you budgeted for USD 18,000, you will be short USD 6,000 per year, and the permit will not be issued.

The holder cannot hold a job. However, they can invest in a business, provided they are not employed by it and do not receive any salary. The spouse, parents, and unmarried children without gainful employment may obtain a residence permit of the same duration.

One point that prospective retirees often underestimate: this USD 24,000 is an immigration requirement, not an estimate of the cost of living. No one at the EDB claims that a couple can live comfortably in Mauritius on USD 2,000 per month—it's simply the minimum income threshold below which the application is rejected.

Pension taxation, international transfers, healthcare after age sixty, and the daily lives of settled retirees are addressed in the guide to retiring in Mauritius.

Residency by purchasing property, and the Golden Visa

The residence permit through real estate acquisition

The purchase of a residential property worth more than USD 375,000 purchasing a property in an approved program grants the right to a residence permit, valid as long as the purchaser remains the owner. The spouse and children under 24 years of age are also eligible for the same permit. There are no monthly income requirements or revenue targets to meet: this is what makes this option attractive for those who have the capital but no business plans in Mauritius.

The programs concerned are the Integrated Resort Scheme, the Real Estate Scheme, the Property Development Scheme, the Smart City Scheme, and the Invest Hotel Scheme. A parallel pathway exists for apartments located in buildings with at least two floors above the ground floor, locally referred to as R+2: the same threshold of USD 375,000 grants a residence permit. It is important not to confuse two different amounts—a foreigner can purchase an R+2 apartment outside of an approved program starting at 6 million rupees, but this purchase level does not confer any right of residence.

An often overlooked advantage: non-citizens holding a residence permit obtained under the IRS, RES, or PDS schemes are exempt from needing an Occupation Permit or Work Permit to invest and work in Mauritius. This is the only way to access the job market without a work permit.

The programs themselves, price ranges by region, the purchasing procedure, applicable duties and taxes, and guarantees on off-plan sales are covered in the guide to buying property when you are a foreigner.

The Golden Visa

The 2026 Finance Act incorporated the Golden Visa into the Economic Development Board Act. The principle: an investment of at least one million dollars participating in economic activity grants a renewable right of residence, and subsequently the possibility of applying for a permanent residence permit. The applicable tax regime is that of a remittance, as with the Premium Visa.

Two important points to note. First, the acquisition of a residential property under an EDB program does not count within the million-dollar threshold: purchasing A villa for one million dollars does not qualify for the golden Visa. Furthermore, The investment must be made within a specified period of twelve months from the date of issuance.

A similar program, the AI City Scheme, was also created at the EDB level. An "AI founder" with an eligible project must obtain an AI City Scheme certificate issued by the EDB and can apply for permanent residency as an investor after investing at least one million dollars.

For both of these schemes, the detailed procedures and conditions have yet to be published at the time of writing. Beware of intermediaries who are already marketing guaranteed eligibility for the Golden Visa: the legal framework exists, but its implementation is not.

20-year permanent residency

The Permanent Residence Permit is a title of 20 years, renewable for another twenty years. It is open to investors, professionals, self-employed workers, retirees and their families.

Holding a license for several years is not enough. Five years of holding the corresponding license are required. and precise financial performance data for the five years immediately preceding the application:

  • Investor : five years of Occupation permit investor, with an annual turnover of at Least 15 million rupees on each of the five years, or a cumulative turnover of 75 million over five consecutive years.
  • Professional Five years of a valid Occupation Permit or work permit, with a monthly base salary of at least 400,000 rupees for the five consecutive years preceding the application. The application must be submitted no later than six months after meeting the criterion.
  • Self-employed worker : five years of independent Occupation Permit, with an annual business income of at least 3 million rupees in each of the five years, or a cumulative total of 15 million. Same six-month deadline for filing.
  • Retirement : five years of retirement residence permit, with transfers to Mauritius totaling at least USD 200,000 over five consecutive years.

A transition mechanism exists: an investor, professional, or self-employed individual holding a permanent resident permit can obtain, as a replacement and for the remaining duration of their permit, a permanent resident permit in the retiree category, provided they have an annual income of at least USD 40,000. This is an exit strategy for those who cease their professional activity without wishing to lose their status.

Look at these figures squarely before drawing up a five-year plan. A base salary of 400,000 rupees per month is eight times the entry threshold for a professional Occupation Permit. Permanent residency is not the natural outcome of a successful relocation; it's a scheme reserved for those with financial situations far above the average expatriate. Most foreign residents remain permanently on a renewable ten-year permit—which is by no means a last resort.

Practical consequence: keep everything. Payslips, company annual accounts, revenue statements, proof of international transfers. The demonstration covers five consecutive years, and no one can reconstruct this after the fact.

Constituer et déposer son dossier à l'EDB

All requests go through the same platform, the National Electronic Licensing SystemThe application is accessible At business.edbmauritius.org. registration is required before submitting. the Entire process, from start to finish, is conducted online, and it is not necessary to travel to mauritius to Initiate it. for a Professional occupation Permit, The employer is responsible for opening the application.

The two stages of the procedure

The application is submitted in two stages, and this is key to understanding the order of operations. A first set of documents leads to a letter of agreement in principleOnly after obtaining it can one open a Mauritian bank account, transfer the required funds, and produce the second set of documents. Finally, an appointment is scheduled where all documents must be presented in their original form.

In other words: no one asks you to transfer $100,000 USD before having any assurances about your case. If an intermediary suggests this, it means they don't know the procedure, or they're dishonest.

Documents common to all cases

  • Birth certificate originalIn English or French. Failing that, a certified or sworn translation by a competent authority.
  • Passport biographical data page.
  • Certificate of good character or criminal record extract covering the last ten years and dated less than six months ago.
  • Digital color ID photos, 3.5 × 4.5 cm format, less than six months old.
  • A signed commitment, according to a provided form.
  • The foreign residents charter form.
  • Medical certificate and reports less than six months old, to be produced after the agreement in principle.
  • Marriage or divorce certificate, original in English or French, or certified translation.
  • The visa pages corresponding to the most recent entries into the territory.

In addition, there are documents specific to each category: certified bank statement and transfer commitment for the investor, the self-employed and the retiree; letters of intent from clients for the self-employed; employment contract, job description, diploma and documents from the employing company for the professional and the young professional.

The postscript and the translations

Official documents issued by a country that is a signatory to the Hague Convention must bear an apostille. This is obtained from the competent authority of the issuing country—in France, the Court of Appeal in the jurisdiction of the authority that issued the document. Allow several weeks for processing, and plan ahead: this is the step that most often causes delays in the relocation process.

Pay close attention to the relationship between apostille and validity period. A criminal record extract must be less than six months old at the time of submission. If you have it issued too early to allow time for apostille, it will be expired by the time you submit the second set of documents. The best order of operations is to compile the rest of your application first, then apply for the criminal record extract and apostille last.

What the procedure does not require

You will read elsewhere about requirements that do not exist. There are no language testNeither in English nor in French. There is no diploma required pour l’investisseur ni pour le travailleur indépendant — le diplôme n’est exigé que du jeune professionnel. Et il n’y a no obligation to travel to Mauritius pour déposer la demande.

The fees

Deux niveaux de frais coexistent, et il faut les distinguer.

Of the frais de dossier de 50 USD, non remboursables, s’appliquent depuis le 1er décembre 2025 à toute demande d’Occupation Permit et de permis de résidence de retraité. Ils sont dus quelle que soit l’issue de la demande.

Visit frais de permis, eux, ne sont acquittés que par les candidats retenus. Ils s’élèvent à 1 000 USD pour l’investisseur, le travailleur indépendant et le retraité. Pour le professionnel, ils varient selon la durée accordée : 300 USD pour un permis de court terme jusqu’à 9 mois, 150 USD pour sa prolongation, 400 USD jusqu’à 2 ans, 500 USD de 2 à 3 ans, 800 USD de 3 à 5 ans et 1 000 USD de 5 à 10 ans. Pour le jeune professionnel, ils vont de 150 à 300 USD selon la durée.

En dehors de ces deux postes, l’EDB ne facture pas l’instruction du dossier. Les montants réclamés par certains intermédiaires pour « déposer la demande » correspondent à leurs propres honoraires, pas à une taxe.

The deadlines

The eDB does not publish a processing time for the entire procedure. the Durations mentioned here and there—three weeks, Two months, three months—do not come from Any official source. what is certain Is that an incomplete application will be sent back, and that documents with limited validity periods are the most frequent cause of delays. allow plenty of time, and Do not cancel anything in your country of origin before you have your license in hand.

The steps to take once the permit has been obtained

Open a bank account

Opening an account becomes possible once you have received the letter of intent. The main retail banks are the Mauritius Commercial Bank and the State Bank of Mauritius, which have the most extensive branch networks, alongside institutions more geared towards international clients such as AfrAsia or ABC Banking. You will be required to provide your passport, driver's license or letter of intent, proof of residence in Mauritius, and proof of income.

Two points to consider: incoming international transfers are charged by most banks, and checks remain a common payment method in Mauritius, much more so than in Europe. If you receive income in euros, the question of currency hedging arises from the first year—the rupee fluctuates, and a difference of a few percent on an annual transfer of USD 24,000 is not insignificant.

Obtaining your tax number

The Tax Account Number, or TAN, is the tax identification number issued by the Mauritius Revenue Authority. It can be applied for online or in person, and you will need it for much more than just filing your tax returns: opening certain accounts, signing contracts, and dealings with government agencies. Apply for it as soon as you arrive, even if you don't have any Mauritian income.

Drive

Driving is on the left, and that's the most tangible adjustment you'll have to make in the first few days—especially at roundabouts, where your European reflexes work against you. Our article on driving on the left in Mauritius details what actually changes while driving.

A foreign driver's license is valid for a limited time after you settle in Mauritius, after which it must be converted to a Mauritian license at the Traffic Branch. The exact conditions and required documents change: check with the Traffic Branch before the expiry date rather than relying on a date found on a forum. For the first few months, the car rental this often remains the simplest solution while you choose a vehicle.

Telephone and internet

Three operators share the market: my.t, a subsidiary of Mauritius Telecom, Emtel, and MTML. Fiber optic is widely deployed in inhabited areas. Upon arrival, a prepaid SIM card is sufficient while waiting for an address: our sIM card guide compare the offers, keeping in mind that the cheaper resident packages are reserved for holders of a Mauritian identity card or passport.

Accommodation

The local custom is to rent first. Properties are often rented unfurnished or semi-furnished, leases are generally for one year, the security deposit is commonly two to three months' rent, and water and electricity are rarely included. Some landlords require several months' rent in advance, which is negotiable.

Take the time to live in a region before buying there. The north around Grand Baie is lively and cosmopolitan, the west from Tamarin to Rivière Noire is quieter and popular with families, the central area around Moka and Quatre Bornes offers the best schools and value for money but is twenty or thirty minutes from the beaches, and the plateau from Curepipe to Floréal is significantly cooler and more humid. These differences in climate between the coast and the highlands surprise most newcomers: our article on detailed weather in Mauritius explains why it can rain in Curepipe while it's sunny in Flic-en-Flac. For choosing a coast, see our comparison. which coast to choose in Mauritius? remains valid beyond just a tourist stay.

Tax residence and taxes

When does one become a tax resident?

Three alternative criteria define tax residence in Mauritius, under section 73 of the Income Tax Act: being domiciled in Mauritius, unless one has one's permanent residence abroad; being present there for at least 183 days during the tax year; or having stayed there for at least 270 days in total over the current year and the two preceding years.

Tax residency and a residence permit are two separate things. One can hold an Occupation Permit without being a Mauritian tax resident, and vice versa. The Mauritian tax year runs from July 1st to June 30thThis complicates the first year for those coming from a country with a calendar year.

The income tax scale

For the income year from July 1, 2026 to June 30, 2027, the scale published by the Mauritius Revenue Authority is as follows:

  • 0% on the first 500,000 rupees of taxable income
  • 10% on the next tranche of 500,000 rupees
  • 20% of the next 11 million
  • 35% above 12 million rupees

The 35% tax Bracket Is a new feature of the 2026 finance act: It Replaces the fair share Contribution, Which Was levied on individuals the previous year and has since been Abolished. the tax scale Remains progressive: each rate applies only to the portion of income within its bracket.

You can still find online tax schedules with four rates, culminating at 15%, and an exemption threshold of 390,000 rupees. These date from 2023 and have been replaced twice since.

The deductions

Several deductions reduce taxable income, including a deduction for dependents, the amount of which depends on the number of dependents. For the 2026-2027 tax year, the MRA allows, among other things, the deduction of contributions to an individual pension plan up to 50,000 rupees, the deduction of electronic donations to charitable institutions up to 100,000 rupees, and, for a dependent child attending a private fee-paying school registered under the Education Act, an additional deduction equal to the fees paid, capped at 60,000 rupees. Only one spouse can claim the deductions for dependents.

What Mauritius does not tax

This is the essence of the country's tax attractiveness, and it's not a myth: it doesn't exist in Mauritius no capital gains tax, no wealth tax, no inheritance tax, no annual property tax, and no council tax.Dividends Paid by resident companies remain exempt in the hands of the beneficiary.

En revanche, Maurice n’est pas un pays sans impôt. La TVA est à 15 %, l’impôt sur les sociétés à 15 % avec un taux réduit de 3 % pour l’exportation de biens et certaines activités du Freeport, et des contributions sociales pèsent sur les salaires. Les droits d’enregistrement et taxes sur les transferts immobiliers sont traités dans le guide de l’achat immobilier, de même que l’imposition des revenus locatifs.

Income from foreign sources

Mauritius applies the principle of remittance for foreign-source income of a resident: this income is included in the calculation of Mauritian tax when it is repatriated to Mauritius. Income left abroad is generally not taxed locally. This mechanism is often presented in an overly simplistic way by promotional websites: its implementation depends on the nature of the income, its source, applicable tax treaties, and the specific rules of certain visas. Have it verified for your situation before structuring anything.

And in your country of origin

Becoming a Mauritian tax resident does not automatically exempt you from all obligations in your country of origin. A double taxation treaty has linked France and Mauritius since 1980. Rental income remains taxable in principle where the property is located; the treatment of pensions depends on the provisions of the treaty and whether or not the funds are repatriated.

France also applies an exit tax regime to taxpayers holding significant shareholdings when transferring their tax residence outside of France. If you hold company shares, this is an issue you should have reviewed by a tax specialist. before the departure, not afterwards.

This guide is not a substitute for personalized advice. The paragraph above is the only one in the entire article where we explicitly recommend hiring a professional: the first year of a mid-year departure is difficult to manage alone, and mistakes are hard to rectify. For citizens of other countries, the matter should be referred to the tax authorities of their country of origin and to the tax treaty that binds them to Mauritius, if one exists—contact your consulate before departure.

The cost of living

The cost of living in Mauritius is lower than in Western Europe, but the gap is very uneven depending on the job, and how you live there matters more than averages.

Which costs significantly less : fruits and vegetables bought at the bazaar, fish bought from fishermen, local catering, labor and home services, gasoline whose price is fixed by the government, and housing as soon as one moves away from popular seaside areas.

Which costs significantly more Everything that is imported: cheeses, cured meats, European wines, organic products, cosmetics, household appliances, computer equipment, and new cars, the latter being heavily taxed. An expat who replicates their European eating habits can spend more on groceries than in France; someone who buys at the market and cooks local food spends two to three times less.

Electricity deserves special mention because it is the most frequently underestimated expense. Air conditioning, used continuously from November to April, transforms a modest bill into a significant expense. Homes in the hills, in Curepipe or Floréal, can almost do without it, while those on the northern coast struggle to manage.

To give you a general idea: rental prices for a two- or three-bedroom apartment range from a few hundred euros per month in the city center, south, and east to several thousand euros in the most sought-after areas of the north and west. These ranges fluctuate rapidly and depend entirely on the quality of the property, proximity to the sea, and the season in which the lease is signed—treat them as guidelines, not as fixed prices.

Deux compléments selon votre projet : les salaires pratiqués et ce qu’ils permettent réellement sont détaillés dans le guide pour venir travailler à l’île Maurice ; la structure d’un budget de retraité, où la santé et les retours en Europe pèsent davantage, est traitée dans le guide de la retraite à Maurice.

Children's schooling

This is often the point that decides which region to settle in, and the one that must be dealt With first: places are limited and registrations are taken well in advance, sometimes more than a year.

French establishments

Five schools offering the french curriculum are accredited by the french ministry of national education, three of which have agreements with the agency for French education abroad (AEFE). the list, as published By the French embassy in mauritius for scholarship purposes, is as Follows:

  • The northern SchoolIn Mapou, from preschool to third grade. It is the school for families living between Grand Baie and Cap Malheureux.
  • The centre School – Pierre Poivre College, in Moka, from the small section to the third.
  • The Labourdonnais High School, in Curepipe, the oldest and most important on the island, from CE1 to terminale, with general and technological series.
  • The Lycée des Mascareignes, at Helvetia, Saint-Pierre, from second to final year only. It notably welcomes students from the École du Nord and the École du Centre.
  • Paul And virginia School, in Tamarin, from preschool to CM2, for families on the west coast.

A primary and secondary school in the west, affiliated with the Centre School and the Pierre Poivre Middle School, have been gradually opening since 2025 in the Pierrefonds and Beaux Songes area, with an increase in grade levels each year. This is a response to the educational pressure on the west coast, long considered a weak point in the region for families.

Two important points of clarification, because they are often misunderstood. Bocage International School, often presented as a French school, is an international institution and is not among the accredited schools. And Lycée des Mascareignes, sometimes located "in the south," is actually in the center of the island, in Saint-Pierre.

Scholarships

French families can apply for a school grant from the AEFE (Agency for French Education Abroad), subject to income and eligibility requirements. The program is reserved for French children registered with the consulate and attending an accredited school. Applications are submitted twice a year, either to the school or directly to the embassy by appointment. Grants are not automatic, and the application timelines change annually: the school grant page on the website of the French Embassy in Mauritius is the only up-to-date source.

International schools

For English-language education, the island has several schools offering Cambridge programs—IGCSE followed by A-Levels—or the International Baccalaureate, including Northfields International School in Grand Baie, Le Bocage International School in Moka, Clavis International Primary School, and Westcoast International Secondary School in Bambous. The Mauritian public education system, which is free, is modeled on the British system and taught in English; however, it remains a less popular choice for expatriate families, as integration can be difficult for non-English-speaking children.

Fees vary considerably from one school to another, and include additional charges such as registration fees, uniforms, supplies, cafeteria meals, and school transportation. Request a complete fee schedule from the school rather than relying on a price found online: these additional costs often create a significant difference between the initial budget and the actual expenses. Also, check with the school to see what documentation they require for enrollment, as practices vary from one school to another.

Health and insurance

Mauritius has a mixed healthcare system. The public sector is free, including for foreign residents, with regional hospitals and clinics spread throughout the country; it is efficient in treating life-threatening emergencies but is often overcrowded, with long waiting times and limited comfort. The private sector, which charges a fee, offers standards similar to those found in Europe, with staff who speak French and English, and modern imaging equipment.

Details of the facilities, private clinics and useful contact numbers can be found on our dedicated pages: health and sanitary safety in Mauritius, pharmacies, hospitals, clinics and healthcare professionals and emergency numbers.

Private insurance is not optional. European health insurance schemes do not cover residents of Mauritius. Three approaches coexist: the Caisse des Français de l'Étranger (French Social Security Fund for Expatriates), which maintains the rights of those planning to return but reimburses based on French rates and is therefore insufficient on its own; international health insurance, either from the first euro or as a supplement, with medical repatriation; and local Mauritian insurance, which is cheaper, with direct billing at partner practitioners, but lower coverage limits and no coverage outside of Mauritius.

Advice that applies to everyone: subscribe before you leaveWaiting periods and exclusions for pre-existing conditions are much harder to negotiate once you're there, and a condition diagnosed after moving can make it difficult to obtain insurance.

Les limites du système sont connues et il faut les intégrer au projet plutôt que les découvrir : certaines spécialités lourdes ne sont pas représentées sur l’île, et les pathologies les plus complexes conduisent à une évacuation vers La Réunion, l’Afrique du Sud ou l’Europe. Vérifiez que votre contrat couvre cette évacuation, et pas seulement les soins locaux. Ce point, déterminant après soixante ans, est développé dans la section santé du guide de la retraite à Maurice.

The move

Container shipping remains the best option for a complete move from Europe, involving several weeks of transit and customs clearance upon arrival in Port Louis. Groupage shipping—sharing a container with other expatriates—divides the cost and is easily arranged through French-speaking resident groups.

As a newcomer with a residence permit, you are entitled to duty-free allowances on your personal belongings and used furniture. Keep your receipts and a detailed inventory: this will make all the difference at customs.

What's worth taking with you : furniture you care about, books, computer equipment, clothes and shoes in European sizes, specific kitchen utensils. Not worth it : large, common household appliances, which can be bought locally without difficulty, and entry-level furniture, the transport of which costs more than replacement.

Two issues to be addressed separately, and early Enough:

For the flights themselves, the airlines serving Mauritius, and the periods when fares skyrocket, see our flight guide to Mauritius.

The countdown calendar

This schedule is a reconstruction based on the validity periods of the documents and the steps published by the EDB. it is not an official schedule, and no administration commits to these deadlines. It serves to help understand the sequence of actions, which is the real challenge.

  • 12 to 6 months before — Choose the desired status and verify that you will meet the renewal requirements, not just the initial entry requirements. Build up the necessary savings. Have your tax and asset situation reviewed if it is complex. Contact schools: at this stage, the goal is not to enroll but to find out if there will be a place available. Plan a preliminary visit.
  • 6 to 4 months before — Gather documents that do not expire: birth certificate, marriage certificate, diplomas, and initiate their certified translations. For a business project, finalize the business plan; for a freelancer, begin collecting letters of intent from clients, two of which must come from clients established in Mauritius — this is the most time-consuming position to obtain, as it requires having already prospected locally.
  • 4 to 3 months before — Request a criminal record extract, then its apostille. This document's six-month validity period is crucial: too early, it expires; too late, the apostille won't arrive in time. Take out health insurance.
  • 3 months before — Register on NELS and submit the first set of documents. Request several moving quotes and reserve the container. Book temporary accommodation for the first few weeks.
  • After the agreement in principle — Undergo the medical examination; the certificate must be less than six months old. Open a Mauritian bank account. Make the required funds transfer, which must be completed within 60 days of the permit being issued. Submit the second set of documents and schedule an appointment to present the originals.
  • Upon arrival — Withdraw the permit, apply for the TAN from the MRA, get a SIM card, look for permanent accommodation, register the children, take the connection steps once the lease is signed.
  • The following months — Convert your driver's license before the expiry date of your foreign license. Set up your accounting system if you are a Business owner. keep track of your days worked, which determines your tax residency.

One rule that applies to the entire calendar: don't cancel anything before you have the license.Neither the lease, nor the employment contract, nor the insurance documents. A file can be postponed for a poorly translated document.

Useful contacts

Economic Development Board

One-stop shop for all residence and occupancy permits.

  • Ground floor, 7 Exchange Square, Wall Street, Ebene 72201
  • Telephone: +230 203 3800
  • Email: contact@edbmauritius.org
  • Website: edbmauritius.org — dedicated residency portal: residency.mu
  • Applications can be submitted via: business.edbmauritius.org
  • Questions relating to Premium Visa: premiumvisa@edbmauritius.org

Mauritius Revenue Authority

Tax administration: tax number (TAN), declarations, PAYE.

  • Website: mra.mu, with online services and official fee schedules

Corporate and Business Registration Department

Company registration, a prerequisite for an Occupation Permit for investors or independents.

  • Website: companies.govmu.org

French Embassy in Mauritius

The embassy moved on August 19, 2026. The embassy and consulate services are now located in the same place.

  • 4th floor of "The Workplace" building, Telfair, Moka
  • Telephone: +230 202 0100
  • Website: mu.diplomatie.gouv.fr
  • The consular section receives visitors by appointment only, booked online, Monday to Friday, except for emergencies and death registrations.
  • For consular procedures other than visas, France Consulaire is available Monday to Friday from 8 a.m. to 4 p.m. Paris time.

If you are staying for more than six months, register with the register Of french citizens living Abroad: This is a requirement for access to school grants and several consular procedures.

A warning

Private websites mimic the presentation of Mauritian government services and charge for services that are free, or even collect personal and banking data. Official Mauritian websites are located on the domain govmu.orgThese are in addition to edbmauritius.org, residency.mu and mra.mu. Submitting a permit application on NELS is free, and the Premium Visa is completely free.

Frequently Asked Questions

Is it possible to settle in Mauritius without working or investing there?

Yes, through three routes: the Premium Visa for one year renewable if your income comes from abroad, the retirement residence permit for retirees from age 50 with USD 24,000 transferred annually, or the acquisition of property worth more than USD 375,000 in an approved program, which opens a permit valid as long as you own it.

Do we need to speak English?

No language test is required for any permit. In practice, administration, contracts, and business operate in English, daily life and the media are largely in French, and Creole dominates informal exchanges. Living in Mauritius in French is not difficult; working there is more comfortable with a good command of English. A few words about mauritian creole are always well received.

Can i work for a mauritian client with A Premium Visa?

No. The Premium Visa prohibits entry into the Mauritian job market. You can invoice foreign clients from Mauritius, but not local clients. For that, you need a self-employed Occupation Permit.

How long does it take to obtain An Occupation Permit?

The EDB does not publish an overall timeframe. The durations cited by websites and firms are not based on any official source. What is certain is that the procedure takes place in two stages, with an intermediate agreement in principle, and that an incomplete application considerably lengthens the processing time.

Does the permit cover my Family?

Your spouse, parents, and unmarried children without gainful employment can obtain a residence permit of the same duration as yours. The application is made to the Passport and Immigration Office, not the EDB. The Family Occupation Permit, which provided a single family permit, was abolished in 2026.

How many years does it take to obtain permanent Residency?

A minimum of five years under an existing permit is required, but duration alone is not enough: high financial thresholds must also be met—15 million rupees in annual turnover for an investor, 400,000 rupees in monthly salary for a professional, 3 million rupees for a self-employed individual, and 200,000 USD transferred for a retiree. Without these amounts, the ten-year renewable permit remains your status.

Are French retirement pensions paid in Mauritius?

Yes, the payment can be made without difficulty, whether to a mauritian account or an account held In Europe. their tax treatment depends on the tax treaty between the two countries and whether or not the funds are repatriated to Mauritius.

Can you buy any type of real estate?

Non. Un non-citoyen ne peut acquérir que dans les programmes agréés — IRS, RES, PDS, Smart City, Invest Hotel — ou un appartement dans un immeuble d’au moins deux étages sur rez-de-chaussée. Et seul un achat supérieur à 375 000 USD ouvre un permis de résidence, sauf en résidence pour seniors agréée, où aucun prix minimum n’est exigé pour les plus de 50 ans. Les conditions, les droits et les évolutions récentes sont détaillés dans le guide to buying real estate.

Is there a currency control system?

No. Mauritius does not apply exchange controls: funds can be freely transferred abroad and repatriated.

Should you go through a specialist Firm?

It's not mandatory for any category: the application is submitted independently on the NELS system, free of charge. Assistance is warranted for setting up a company, which requires a company secretary, and for the first tax return after leaving the country mid-year. For a retirement application or a Premium Visa, it offers little more than convenience.

What happens to my driver's license if I lose my job or sell my property?

The professional Occupation Permit is linked to the employment contract: it expires with it. The residence permit obtained through real estate purchase is valid as long as you own the property and ceases upon resale. This is an important point to consider before selling, especially if the children are enrolled in school on the island.

Is the information found on other sites reliable?

Many French-language websites dedicated to relocating to Mauritius cite figures from before 2026: USD 50,000 for investors, USD 35,000 for the self-employed, USD 18,000 for retirees, with a tax rate capped at 15%. These amounts have all changed. Before committing any funds, check residency.mu and mra.mu, which are the official sources.

The information in this guide is for guidance purposes only and concerns lengthy and costly administrative procedures that are subject to change with each new finance law. The thresholds, amounts, durations, and required documents mentioned here were verified in September 2026 with the Economic Development Board, the residency.mu portal, and the Mauritius Revenue Authority, but they may be modified without notice. The estimates given for the cost of living and schooling are not guaranteed. The author and publisher accept no responsibility for the accuracy of the information provided. Always check with the Economic Development Board, the Mauritius Revenue Authority, and, for tax matters concerning your country of origin, with a qualified professional, before committing any funds or terminating any agreement. See the Terms of Use (Article 12).

Last updated: September 2026

Information:

7-day weather forecast

Rent a car

Book a hotel or villa

Buy a plane ticket

t

Frequently Asked Questions – FAQ

All tourist sites and activities

Complete guide to tourist SIM cards in Mauritius

Formalities and procedures for coming on holiday to Mauritius

All the complete guides

Your advertisement on this page?

Do you want to display an advertisement for your business on this particular Page (or elsewhere on the Site)?
Thank you for contacting us in clicking here.

Contribute to and improve this page

We want to provide internet users with the most relevant and complete information, so if you would like to add to or modify this page (text, photo, etc.), or even report an error, please do not hesitate to contact us by sending an email to the following address: contribuer@ilemaurice.im
(remember to clearly indicate the page to which your contribution relates)
(The photos you send will only be used to complete this page and will never be used commercially outside of this site without your permission)

Your opinions / testimonials
Be the first to leave a review using the form below

Give us your opinion on this article or share your experience with us