Living and Working in Mauritius

Mauritius is not part of the European Union, the Schengen area or any other free-movement zone, so entry runs on the country's own visa policy and depends on the passport you hold. The Passport and Immigration Office publishes a country-by-country table with three bands. No visa required, which covers among others the United States, the United Kingdom, Canada, Australia, New Zealand, Ireland, India, Germany, France, China, Japan, the Republic of Korea, Singapore, South Africa, Kenya, Brazil, Turkey and the United Arab Emirates. A visa granted on arrival, for sixty days for nationals of Indonesia, the Philippines, Thailand, Vietnam, Morocco, Senegal and Taiwan among others, and for two weeks for nationals of Algeria, Nigeria and Madagascar among others. A visa to be obtained before travelling, which the table sets out for fifteen entries, among them Afghanistan, Bangladesh, Mali, Pakistan and Yemen; the Office adds separately that nationals of Guyana are to obtain a visa before travelling. Several categories are exempt from the visa requirement whatever band their country sits in, among them residents of Mauritius, the spouse and the children of a Mauritian citizen, holders of a United Nations, COMESA or SADC laissez-passer, and holders of a passport issued by the government of a European Union country. The Office states that a tourist visa covers leisure travel, that a maximum of six months in a calendar year may be granted case by case, that a business visitor is entitled to 120 days in a calendar year with no single trip exceeding 90 days, and that visas and extensions of stay are issued free of charge; the Economic Development Board puts the tourist-visa ceiling at a cumulative stay of no more than 180 days in a calendar year. Whatever the passport, a tourist visa never carries the right to work in Mauritius, and staying beyond 180 days in a calendar year calls for a Premium Visa or a permit.

Beyond a visit, the main route is the Occupation Permit, a combined work and residence permit granted by the Passport and Immigration Officer on an application filed through the Economic Development Board (EDB), under the Immigration Act 2022, in three categories. Investor: an initial investment of USD 100,000 transferred from abroad within 60 days of issue, with a minimum turnover of MUR 1.5 million from year one growing to a cumulative MUR 20 million by year five, alongside a USD 100,000 option and an innovative start-up option. Professional: an employment contract with a Mauritian employer, in two tiers, the ProPass with a monthly basic salary of at least MUR 30,000 and the Expert Pass with a monthly basic salary of at least MUR 250,000; the permit runs for the term of the contract or ten years, whichever is shorter, and a short-term permit of up to nine months, extendable once by up to three months, covers shorter assignments. Self-employed: an initial investment of USD 50,000 in a services activity, a minimum business income of MUR 750,000 from year one growing to a cumulative MUR 6 million by year five, and a permit of up to ten years.

Two further routes are worth knowing. The Young Professional Occupation Permit is open to foreign graduates who have completed at least an undergraduate degree at a Mauritian tertiary institution recognized by the Higher Education Commission, or an internationally recognized professional certification delivered by a registered institution in Mauritius, on a monthly basic salary of at least MUR 25,000; it runs for up to three years and the application is filed within six months of the publication of results. Non-citizens aged 50 and over may settle under a Residence Permit as a retired non-citizen: an initial transfer of at least USD 2,000 within 60 days of issue, then USD 2,000 per month or USD 24,000 per year, for up to ten years, with no gainful employment but a right to invest. Permanent residence takes the form of a 20-year permit, open after five years of holding an Occupation Permit or a retired Residence Permit, with thresholds of its own by category: a basic monthly salary of at least MUR 400,000 over five consecutive years for a professional, MUR 15 million of annual turnover for an investor, MUR 3 million of annual business income for a self-employed person, and an aggregate of USD 200,000 transferred over five years for a retired non-citizen.

Applications are filed online through the EDB National E-Licensing System, and the Occupation Permit Unit brings together the EDB and the Passport and Immigration Office; for a professional permit, the employer files on the employee's behalf. A non-refundable application fee of USD 50 applies to all Occupation Permit and Residence Permit applications as from 1 December 2025. Categories and thresholds are revised in the annual Finance Act, so the version in force on the day of the application is the one that counts. This is general information rather than immigration advice; for any personal situation, a qualified professional is recommended.

For people who want to live in Mauritius while working for an employer or clients based outside the island, the Premium Visa allows a stay of more than six months and up to one year, renewable, issued free of charge and valid for multiple entries. It is aimed at remote workers, independent workers and retirees whose main place of business or source of income stays outside Mauritius and who do not enter the Mauritian labor market. Nationals of the 114 countries listed in the annex to the EDB Premium Visa FAQ can apply online before entering Mauritius; nationals of countries that are not on that annex enter on a tourist visa and file the Premium Visa application during their stay in Mauritius. That annex governs where the application is made, not whether a visa is needed to enter, which turns on the Passport and Immigration Office table. Travel and health insurance covering the intended stay, proof of accommodation and a return ticket form part of the file.

The financial condition is a monthly income of at least USD 1,500 for each adult applicant and at least USD 500 for each dependent child, evidenced by three months of bank statements and an employment contract or an attestation of monthly revenue. On the tax side, the EDB states that the Mauritian-sourced income of a Premium Visa holder is taxed on a remittance basis, that money spent in Mauritius on a foreign credit or debit card is not treated as remitted, and that sums deposited in a Mauritian bank account are not subject to income tax where a declaration is made that the tax due has been paid in the country of origin or residence. Beyond 183 days of presence, the question of tax residency arises (see the tax section). This is general information rather than tax advice; for any personal situation, a qualified professional is recommended.

The Mauritian job market is organized around identified clusters: financial services and the international financial center (Port-Louis, Ebène), tourism and hospitality, information technology and business services, manufacturing, real estate and wealth management, and agribusiness. English is the official language and the language of law and official writing, French is very widely used in business and the media, and Mauritian Creole is the shared language of daily life, which is why many roles are advertised as calling for both English and French. Statistics Mauritius put overall average monthly earnings in establishments employing ten or more people at MUR 45,794 in March 2025 (preliminary results), up 5.2% on a year earlier, with financial and insurance activities at MUR 70,711.

For a foreign national, salaried work requires an Occupation Permit in the professional category, granted on an application filed through the EDB on the basis of an employment contract and a salary meeting the tier in force. Employees and employers also pay the Contribution Sociale Généralisée (CSG): 1.5% for the employee and 3% for the employer on a basic monthly salary up to MUR 50,000, then 3% and 6% above that, the MRA placing non-citizen employees who are not residents for income tax purposes outside the contribution. To gauge a pay level by sector, see the net-salary calculator. This is general information rather than tax or immigration advice; for any personal situation, a qualified professional is recommended.

Mauritius has taxed personal income on a progressive scale since the income year that began on 1 July 2023, the reform that also abolished the solidarity levy. For the income year 1 July 2025 to 30 June 2026 the Mauritius Revenue Authority sets the scale at 0% on the first MUR 500,000 of chargeable income, 10% on the next MUR 500,000 and 20% on the remainder, so the top income tax rate is 20%. A Fair Share Contribution of 15% applies in addition, on leviable income above MUR 12 million, for the income year that began on 1 July 2025 and the two income years that follow.

Mauritius levies no tax on capital gains and no inheritance duties, which is a distinctive feature of its tax framework. VAT is 15%. The tax year runs from 1 July to 30 June. Tax residency is assessed in particular by a presence of at least 183 days in the income year, and a tax resident is in principle taxable on foreign-source income when it is remitted to Mauritius.

Mauritius has built a wide treaty network: the MRA lists 45 double taxation avoidance agreements in force, among them Belgium, China, France, Germany, India, Italy, Luxembourg, Malaysia, Pakistan, Singapore, South Africa, Sweden, Thailand, the United Arab Emirates and the United Kingdom, the entry for Australia being listed as partial in scope, with seven more awaiting ratification and others under negotiation, Canada among them. No double taxation avoidance agreement is in force with the United States, which the MRA lists instead among its tax information exchange agreements. Which agreement applies to you turns on your country of tax residence rather than on your passport, and the treatment of a pension, a rental income or a securities portfolio varies from one agreement to the next. This is general information rather than tax advice; for any personal situation, a qualified professional is recommended.

Non-citizens can acquire residential property in Mauritius through dedicated schemes: the Integrated Resort Scheme (IRS), the Real Estate Scheme (RES), the Invest Hotel Scheme, the Property Development Scheme (PDS) and the Smart City Scheme. Under section 8 of the Immigration Act 2022, a purchase price of at least USD 375,000, or an apartment used as a residence in a building of at least two floors above ground level, makes the buyer eligible for a residence permit, the US dollar equivalent being calculated at the selling rate in force when the title deed is signed. The Economic Development Board adds that the main holders of a residence permit obtained on this basis are exempted from the requirement of a work or occupation permit.

The purchase follows regulated procedures (notary, applicable authorizations). Financing in foreign currency and going through the banking system make later transfers easier. This is general information rather than legal, tax or investment advice; to secure a purchase or a residence-by-property plan, a qualified professional is recommended.

Mauritius runs a public health system that the Ministry of Health and Wellness describes as used by around 73% of the population at no end-user cost, through a network that includes 114 community health centres, 19 area health centres, 5 regional hospitals and 6 specialised hospitals. A developed private sector complements it, mainly in the towns and the tourist areas. Travel and health insurance covering the intended stay is part of the Premium Visa file. This is general information rather than advice; for any personal situation, a qualified professional is recommended.