Residency in Mauritius may be achieved through any of the following means: by incorporating a Category 1 Global Business Licence company, under the Integrated Resort Scheme and the Real Estate Development Scheme and following the recently enacted law, the Business Facilitation Act 2006.

1. Category 1 Global Business Licence Company

A Category 1 Global Business Licence company (GBL1) incorporated under the laws of Mauritius is entitled to two working permits for its expatriate staff. Each expatriate will also be granted a permit to reside in Mauritius, for him and his family.

2. Integrated Resort Scheme and Real Estate Development Scheme

The Integrated Resort Scheme (IRS) provides non-residents with the possibility of acquiring luxury villas of international standing with first-class amenities such as golf courses, marina, individual swimming pools, restaurants, sporting clubs and spa, among others. The minimum required for the acquisition of such a property under the IRS is US$ 500,000, including the land.

A residence permit will be granted to the non-resident purchasing the villa and to his spouse and children under 18 years old. This permit will be valid as long as the immovable property is held by the non-resident under the IRS.

A new scheme, the Real Estate Development Scheme (REIS), announced in the 2007 budget, offers non-residents the right to acquire immovable properties under the US$ 500,000 threshold. Such a right will not however allow them access to residency status in Mauritius, although other alternative routes are available if they wish to do so.

3. Permanent Residency

The Business Facilitation Act 2006 facilitates the setting up of businesses and the acquisition of immovable property in Mauritius by non-residents. Any application shall be processed within three working days.

Under this act, a temporary occupation permit will be granted to any non-citizen investor, self employed, professional or a retired person upon registration with the Board of Investment (BOI), as per following criteria:

Table 1: Criteria for registration

1. Investor

Annual turnover exceeding Rs. 3,000,000 (three million Mauritian rupees)

2. Self-employed

Annual income exceeding Rs. 600,000 (six hundred thousand Mauritian rupees)

3. Professional

Monthly salary exceeding Rs. 30,000 (thirty thousand Mauritian rupees)

4. Retired person

Annual transfer of at least US$ 40,000 or its equivalent in convertible foreign currency

Permanent resident status for a period of ten years will be granted after three years of temporary occupation permit after satisfying the criteria set out below:

Table 2: Criteria for eligibility for Permanent Residency

1. Investor

Annual turnover exceeding Rs. 15,000,000 (fifteen million Mauritian rupees)

2. Self-employed

Annual income exceeding Rs. 3,000,000 (three million Mauritian rupees)

3. Professional

Monthly salary exceeding Rs. 150,000 (one hundred and fifty thousand Mauritian rupees)

Any retired non-citizen who is the holder of an occupation permit shall, at the expiry of a period of three years, and upon satisfying the criteria set out in Table 1 and Table 2 and on application made to the BOI, be granted the status of permanent resident. Upon obtaining the permanent resident status, the non-citizen will be eligible to buy residential property in Mauritius, not only under the IRS or REIS, but any villa, apartment, house, penthouse, etc., of his liking.

Head Office

European Office

Suites 340-345 Barkly Wharf
Le Caudan Waterfront
P.O. Box 1070, Port Louis
Republic of Mauritius

8, Place du Bourg de Four
P.O. Box 3627
CH-1211 Geneva 3
Switzerland

Tel. (230) 210 1000
Fax. (230) 210 2000

Tel.: (41) (22) 818 61 00
Fax: (41) (22) 818 61 01



The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.