EY
1
Executive and immigration contact
Ryaad Owodally +230 403-4717
+230 403-4700
ryaad.owodally@mu.ey.com
A. Income tax
Who is liable. In general, individuals resident in Mauritius are taxed on their worldwide income. Income derived from outside Mauritius is taxed on a remittance basis. Nonresidents are taxed on Mauritian-source income only.
Individuals are considered resident if they meet any of the fol lowing conditions:
• They are present in Mauritius for at least 183 days during the tax year.
• They are present in Mauritius for an aggregate period of 270 days or more during the current tax year and the two preceding tax years.
• They are domiciled in Mauritius, unless their permanent place of abode is outside Mauritius.
Income subject to tax. The taxation of various types of income is described below.
Employment income. All income derived from employment is taxable, including salary, bonuses, commissions and fringe ben efits. Housing, educational and other allowances are also taxable.
Any expenditure that is wholly, exclusively and necessarily incurred by an individual to perform the duties of an office or employment are deductible from gross emoluments. Passage ben efits provided under an employment contract are not taxable to the extent that they do not exceed 6% of the basic salary of the individual. Exempt emoluments on termination payments received are restricted to an aggregate amount of MUR2,500,000 (MUR2 million before 14 June 2018) with respect to the follow ing:
• Severance allowances determined in accordance with the Employment Rights Act
• Compensation negotiated under Section 42 of the Employment Rights Act, limited to 3 months for every period of 12 months of continuous remuneration
• A lump-sum payment that results from the commutation of a pension or from a death gratuity or that represents consolidated compensation for death or injury, paid as a result of any Mauritian laws
• Payments from superannuation funds or personal pension schemes approved by the Director-General of the Mauritius Revenue Authority
• Lump-sum payments under the National Savings Fund Act
• Retirement allowances
An invalid’s basic pension, contributory invalidity pension and caregiver’s allowance payable under the National Pensions Act is exempt from income tax.
Self-employment and business income. Self-employed individu als carrying on a trade, business or profession are subject to tax on their business profits. Expenses are deductible to the extent they are exclusively incurred to produce gross income.
An artist who is a member of the Mauritius Society of Authors with yearly gross income of MUR500,000 or less may opt to have his or her allowable expenses computed at an amount equal to 50% of his or her gross income from his or her artistic works, other than literary works.
All income derived from business is taxed with other income at the rates set forth in Rates.
Investment income. Interest income is taxable at a rate of 15%. Interest derived by nonresidents on deposits held with Mauritian banks is exempt from tax. Residents and nonresidents are exempt from tax on the following types of interest:
• Interest on savings or fixed deposit accounts with Mauritian registered banks or nonbanking institutions authorized to accept deposits
• Interest on government securities and Bank of Mauritius Bills
• Interest on debentures and sukuks quoted on the stock exchange
• Interest on debentures or bonds issued by a company to finance renewable energy projects, the issuance of which has been approved by the Director-General, on such terms and condi tions as the Director-General may determine
• 80% of interest on money loaned through the peer-to-peer lend ing platform operated under a license issued by the Financial Services Commission under the Financial Services Act
Dividends paid by resident companies are exempt from tax.
Directors’ fees. Directors’ fees paid to residents are taxed in the same manner as employment income, regardless of whether the services are rendered in or outside Mauritius. Excessive remu neration is considered a distribution, which is fully taxable in the hands of the individual. Directors’ remuneration is taxed in the year the remuneration is charged in the company’s accounts.
Other income. A withholding tax at the rate of 10% is imposed on payments made by individuals to nonresident entertainers and sportspersons and to management fees paid to individuals.
Under the Mauritius Diaspora Scheme contained in the Investment Promotion Act, Mauritian and foreign-source income of a
member of the Mauritius Diaspora is exempt from tax for 10 income years beginning with the income year in which the individual returns to Mauritius. The exemption on the Mauritiansource income is limited to the specific employment, business, trade, profession or investment of the individual.
Emoluments of seafarers employed on vessels registered in Mauritius or on foreign vessels are exempt from tax. A tax holiday of 10 years applies to individuals employed by a corporation with an asset manager certificate or an asset and fund manager certificate, licensed by the Financial Services Commission and managing a minimum asset base of USD50 million, as well as to foreign ultra-high-net-worth individuals investing a minimum of USD25 million in Mauritius.
Capital gains. Capital gains are generally not taxable. Deductions. Resident individuals can benefit from an Income Exemption Threshold (IET). The IET is deductible in determining chargeable income. The IET depends on the number of the indi vidual’s dependents. The following table shows the IET as from the income year ended 30 June 2021.
Number of
Amount of IET Category dependents MUR
A 0 325,000
1 435,000
2 515,000
3 600,000
4 680,000
As from the income year ended 30 June 2021, a “bedridden next of kin” may also be considered as a dependent. For this purpose, a “bedridden next of kin” means the bedridden father, mother, grandfather, grandmother, brother or sister of the individual or his spouse, provided that the bedridden next of kin is eligible for the carer’s allowance payable under the National Pensions Act (NPA) and is under the care of the individual. Furthermore, the benefits of the bedridden next of kin under the NPA is ignored to determine whether the individual is a dependent and is also not considered to be taxable income for the individual. Any contribution by an individual to the National COVID-19 Vaccination Programme Fund is deductible as from the year ended 30 June 2021. Any unrelieved contribution may be utilized in the subse quent two years.
A retired individual who has reached age 60 before the start of the income year is eligible to deduct an additional amount of MUR50,000 if he or she does not derive any taxable income from emoluments exceeding MUR50,000 or business. The deduction of MUR50,000 also applies to an individual with a physical or mental disability.
An individual is entitled to deduct the actual premium paid in connection with a medical or health insurance policy for himself or his dependent in addition to the IET. The maximum deductible premium is MUR20,000 for the taxpayer. The amount of MUR20,000 is also the maximum deduction for the first dependent. The maximum deduction is MUR15,000 each for the
second, third and fourth dependents. The relief is not allowed if either of the following circumstances exists:
• The premium or contribution has been paid by the employer of the person.
• The premium is paid under a combined medical and life assur ance scheme.
If the dependent is a child pursuing a non-sponsored full-time undergraduate course at a recognized tertiary educational institution, the individual is entitled, in addition to the IET, an exemption of MUR225,000 for each child pursuing an undergraduate course in a recognized tertiary educational institution. The additional exemption does not apply if either of the following circumstances exists:
• Annual tuition fees, excluding administration and student union fees, are less than MUR34,800 for a child pursuing an under graduate course in Mauritius.
• The exemption was granted for the same child for more than six consecutive years.
The above exemption may be granted to a maximum of three dependents.
If the total of the taxable and exempt income of an individual’s dependent exceeds the amount of the increase in the IET, the individual may not claim the IET. Any taxable income derived by the individual’s dependent must be added to the taxable income of the individual.
Interest relief is available with respect to housing loans that are secured by a fixed charge on the immovable property of the tax payer, effective from the tax year ended 31 December 2011. Like the IET, only resident individuals can claim the interest relief. Interest relief cannot be claimed in the following cases:
• The taxpayer is the owner of a residential building at the time the loan is obtained.
• The aggregate of the net taxable income, dividends from Mauritian resident companies and cooperative societies regis tered under the Co-operatives Act, interest on a savings or fixed deposit accounts from Mauritian banks or nonbank deposittaking institutions under the Banking Act and interest on gov ernment securities and Bank of Mauritius bills of the individual or his or her spouse, as the case may be, exceeds MUR4 mil lion.
• The taxpayer benefits from the new housing scheme, which is to be set up on or after 1 January 2011. At the time of writing, the housing scheme had not yet been set up.
An individual may benefit from a solar investment allowance based on the amount invested in a solar energy unit, including photovoltaic kits and batteries for the storage of electricity. For a couple, the allowance may be apportioned equally if neither spouse is a dependent spouse. Any unrelieved amount is carried forward to the next tax year.
Investment in a rainwater harvesting system qualifies for an investment allowance. Any unrelieved amount can be carried forward indefinitely. In the case of a couple, the relief may be taken either by one spouse or in equal portions by each spouse. For this purpose, expenditure on a rainwater harvesting system
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includes consultancy, design works, excavation works, gutters and specialized water tanks. Expenses on a fast charger for an electric car qualify for a 200% deduction against the gross tax able income of the individual.
Expenses incurred on a fast charger are eligible for a deduction in the year of acquisition; any unrelieved amount can be utilized against the net income of the subsequent years. The deduction is not available if the expense has been subject to the 200% deduc tion against his or her gross taxable income.
An individual is eligible for relief on any contribution made to the COVID-19 Solidarity Fund after deducting any IET, interest relief, relief for medical or health insurance premiums and deduction for household employees made during the income year ended 30 June 2020 and the income year ending 30 June 2021. Any excess contribution may be used in the subsequent two income years.
Donations to charitable institutions is deductible up to a maxi mum amount of MUR30,000 from the year ending 30 June 2022 (2022 fiscal year). From the 2022 fiscal year, an individual is also allowed a yearly deduction for contributions to approved personal pension schemes that have been approved by the Financial Services Commission for the provision of a pension for himself or herself up to a maximum of MUR30,000.
Income of a person holding a premium visa for work performed remotely from Mauritius. From 1 November 2020, the income of an individual holding a premium visa for work performed remotely from Mauritius is deemed to be Mauritian-source income only if such income is remitted in Mauritius. For this purpose, the remittance basis does not apply if the individual spends money in Mauritius through his or her foreign credit or debit card. If the individual deposits money in a bank account in Mauritius, such income is taxable in Mauritius, unless the individual declares that the appropriate amount of tax has been paid on that income in his or her country of origin or residence.
Negative income tax allowance. Citizens of Mauritius with month ly earnings of MUR9,900 or less are entitled to a negative income tax allowance that depends on their monthly earnings. The allow ance ranges from MUR100 to MUR1,000 and is subject to sev eral conditions, such as the annual net income of the individual and his or her spouse.
Rates. An individual’s income tax liability is determined using a tax rate of 15%. From the year ended 30 June 2019, individuals with yearly net income of less than MUR650,000 are subject to tax at a rate of 10%. However, the net rental income of a non resident individual continues to be taxable at a rate of 15%.
A solidarity levy applies to resident individuals. The levy is com puted at a rate of 25% of the excess of the aggregate of the chargeable income of the individual and its Mauritian-source dividends over MUR3 million from the income year ended 30 June 2021. From the income year ended 30 June 2020, the leviable income includes the share of the Mauritian dividends of an individual in any resident partnership or succession (estate of a deceased person). From the income year ended 30 June 2020,
the solidarity levy is restricted to 10% of the aggregate of the net income and Mauritian-source income of the individual. The tax base for the solidarity levy does not include any lump sums received with respect to a commutation of pension or a death or injury gratuity, paid as the result of any enactment, or from a superannuation fund or a personal pension scheme approved by the Director-General.
Presumptive tax on small enterprise. A small enterprise may, by irrevocable notice, on or before the submission date for the sub mission of its tax return elect to pay a presumptive tax at the rate of 5% on its gross income. The yearly gross taxable income should not exceed MUR10 million, and taxable income from sources other than those listed in the bullets below should not exceed MUR400,000. To qualify for the presumptive tax, the person must be engaged in the following activities:
Agriculture
Forestry
Fishing
Manufacturing
Restaurants and the retailing and wholesaling of goods are excluded.
Tax credit for certain employees. The net income attributable to emoluments is eligible to a tax credit of 5% of the relevant por tion of the chargeable income in the first month of an income year if the basic salary does not exceed MUR50,000 and if the total annual net income does not exceed MUR700,000. The tax credit does not apply if the annual net income is less than MUR650,000.
Relief for losses. Losses in any amount may be offset against any source of income, except employment income. Losses may be car ried forward to the following five income years. Losses that arise as a result of annual allowances for capital expenditure incurred on or after 1 July 2006 can be carried forward indefinitely.
B. Estate and gift taxes
No estate tax is levied in Mauritius.
C. Social security
Employees in Mauritius must contribute to the National Pension Fund, which provides for employees’ old-age retirement. Effective from 1 July 2020, the contribution rate for employees is 3% of gross salary, up to a maximum monthly contribution of MUR597. For employers, the rate is 6% of gross salary, up to a maximum monthly contribution of MUR1,194 per employee. The contribu tion rate to the National Solidarity Fund is 2.5% for the employ er, with a maximum of MUR498, and 1% for the employee, with a maximum of MUR199. The contribution rate for the National Solidarity Fund is applied to the basic salary of the employee. The employer must contribute to a levy computed at 1.5% of the total salary of the employee. Foreign nationals, other than those who work in export manufacturing enterprises, are within the scope of the social security obligations, regardless of their length of stay, effective from January 2014. However, foreign nationals who work in export manufacturing enterprises are within the
scope of social security obligations following a period of two years of continuous residence in Mauritius.
From September 2020, the National Pension Fund is being replaced by a contribution sociale généralisée (CSG). The CSG is based on the remuneration of the participant. Remuneration for this purpose is the basic wage or salary, as defined in the Worker’s Rights Act, and includes any additional remuneration payable. The rate of CSG for a participant, other than a public sector employee, is 1.5% and 3% for the employee and employer, respectively, if the monthly remuneration does not exceed MUR50,000; otherwise, the rate is 3% and 6% for the employee and the employer, respectively. For a participant who is a public sector employee, the rate is 4.5% of the remuneration of the employee if the monthly remuneration does not exceed MUR50,000 and is payable by the employer; the rate is 9% for a public sector employee with a monthly remuneration of more than MUR50,000. The rate is 3% for an employee engaged in domestic service with a remuneration of less than MUR3,000.
The CSG for a self-employed individual with a net monthly income of less than MUR10,000 is computed at MUR150 per month. If the net monthly income of the individual is more than MUR10,000 and less than MUR50,000, the minimum CSG is computed at 1.5% of 90% of the net income of the individual. Otherwise, the minimum CSG is computed at 3% of 90% of the net income of the individual. For this purpose, the net income has the same meaning as the net income for income tax purposes but excludes any passive income.
For the purposes of the CSG, a part-time employee is considered to be a participant and it is irrelevant if the employment is of a permanent nature or a contract for fixed duration. A foreign national, a person aged 65 and above, and an executive director are each also considered to be a participant. The following indi viduals are not considered to be a participant:
• A non-citizen employee of an export manufacturing enterprise who has resided in Mauritius for a continuous period of less than two years, including any period of absence that does not exceed nine consecutive weeks or during which he or she main tains a residence in Mauritius
• A non-citizen who holds a work permit and is employed by a foreign contractor engaged in the implementation of a project that is funded by a foreign state in an amount that is not less than 50% of the estimated project value, from grant or conces sional financing, as determined by the Finance Minister
• An individual training in a training scheme set up by the gov ernment or under a joint public-private initiative with a view to facilitating the placement of job seekers in gainful employment
• A non-citizen employee who is not tax resident in Mauritius
• A non-executive director
D. Tax filing and payment procedures
Employers must withhold taxes on employees’ emoluments. Individuals with self-employment or business income must make quarterly tax payments based on their income for the preceding quarter.
Every taxpayer must file a return electronically by 15 October, stating the amount of all income received during the preceding
year ending 30 June. Taxpayers must pay any tax due when they file the return. They may claim a refund on the annual return for any overpayment of tax. Regardless of their level of taxable income, the following individuals should submit an annual tax return:
• An individual who derives emoluments that have been subject to tax under the Pay-As-You-Earn (PAYE) system
• An individual who derives business income exceeding MUR2 million in an income year
• An individual who derives a yearly net income of more than MUR325,000
• An individual who derives Mauritian-source income that has been taxed at source
• An individual who has chargeable income or is subject to the solidarity levy
Married persons are taxed separately. Joint taxable income can be shared in any manner chosen by the couple.
An individual with a yearly total of net income and exempt income of more than MUR15 million or with assets exceeding MUR50 million must submit a statement of assets and liabilities at the time he or she files his or her annual tax return. This requirement does not apply to a nonresident or a resident who is a foreign national. The requirement also does not apply if the individual has submitted his or her tax returns for the last five years.
An amended tax return cannot be submitted after three years from the end of the year of assessment to which it relates. The time limit does not apply in the following cases:
• The non-declaration of the taxable income or understatement of the taxable income of the individual
• The emoluments of an individual
• The IET, interest relief and medical or health insurance premi ums of an individual
Voluntary disclosure income scheme on income from foreign assets. No interest and penalties apply on any foreign-source income underdeclared up to the 2019-20 year of assessment. This scheme applies to undisclosed income derived from Mauritius but held in offshore bank accounts or used to purchase foreign assets. The applicable tax rate is 15%. If the tax is not paid in full on or before 31 March 2020, interest is imposed at a rate of 0.5% per month. The scheme does not apply in certain cases (for example, when any civil or criminal proceedings are pending).
E. Double tax relief and tax treaties
Mauritius has entered into double tax treaties with the following jurisdictions.
Australia* India Rwanda Bangladesh Italy Senegal
Barbados Jersey Seychelles
Belgium Kuwait Singapore
Botswana Lesotho
South Africa
Cape Verde Luxembourg Sri Lanka
China Mainland Madagascar Sweden
Congo (Republic of) Malaysia Thailand
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Croatia Malta Tunisia
Cyprus Monaco Uganda Egypt Mozambique
United Arab
Eswatini Namibia Emirates
France Nepal United Kingdom
Germany Oman
Zambia
Ghana Pakistan Zimbabwe
Guernsey Qatar
* With respect to personal income tax, the treaty concerns income from pensions, government service and students.
The agreements are based on the model treaties of the Organisation for Economic Co-operation and Development (OECD) and the United Nations (UN).
The treaties provide the following relief:
• Dividends are taxed at a 0% to 15% rate.
• Royalties are taxed at a 0% to 15% rate.
• Income from shipping and air transport operations of enterprises resident in a treaty country is not taxed in Mauritius.
• Business profits of a nonresident are taxed only if the nonresi dent operates through a permanent establishment or a fixed base in Mauritius.
Mauritius is negotiating double tax treaties with Algeria, Burkina Faso, Canada, the Czech Republic, Greece, the Hong Kong Special Administrative Region (SAR), Iran, Lesotho (revised treaty), Mali, Montenegro, Portugal, St. Kitts and Nevis, Saudi Arabia, Senegal (revised treaty), Spain, Sudan, Tanzania, Turkey, Vietnam, Yemen and Zambia (revised treaty).
Residents receive a credit for foreign tax paid on foreign-source income. The foreign tax credit also takes into consideration under lying taxes if the recipient owns, directly or indirectly, at least 5% of the shares of the company paying the dividends. The Mauritian tax law also provides for a tax-sparing credit.
Mauritius and the United States have entered into an intergovern mental agreement (IGA) for the implementation of the Foreign Account Tax Compliance Act. The IGA entered into force on 29 August 2014.
On 29 October 2014, Mauritius signed the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information so that the Common Reporting Standard may apply to Mauritian financial institutions.
F. Temporary visas
The following categories of individuals do not need visas for business, tourism or transit purposes:
• Holders of a laissez-passer issued by the United Nations, Common Market for Eastern and Southern Africa (COMESA), Southern African Development Community (SADC) or other internationally recognized organizations as may be prescribed by the Minister of Internal Affairs
• Holders of passports issued by the INTERPOL who come to Mauritius on official missions
• Holders of a laissez-passer issued by the African Reinsurance Corporation and the African Development Bank
• Holders of passports issued by the governments of countries belonging to the European Union (EU)
• Persons who intend to remain in Mauritius only during the stay of a vessel by which they arrive and depart
• Holders of passports issued by the following jurisdictions:
Angola Ghana Reunion
Antigua and Greece Romania
Barbuda Grenada Russian Federation
Argentina Hong Kong SAR Rwanda
Australia Hungary St. Kitts
Austria Iceland and Nevis
Bahamas India St. Lucia
Bahrain Ireland St. Vincent and Barbados Israel Grenadines
Belgium Italy Samoa
Belize Jamaica San Marino
Botswana Japan Saudi Arabia
Brazil Kenya Seychelles
Brunei Kiribati Sierra Leone
Darussalam Korea (South) Singapore Bulgaria Kuwait Slovak Republic Burundi Latvia Slovenia Canada Lesotho Solomon Islands
Cape Verde Liechtenstein South Africa Chad Lithuania Spain Chile Luxembourg Suriname China Mainland Macau SAR Sweden Congo Malawi Switzerland (Democratic Malaysia Tanzania Republic of) Maldives Tonga Congo (Republic of) Malta Trinidad Croatia Mexico and Tobago Cyprus Monaco Tunisia Czech Republic Mozambique Turkey Denmark Namibia Tuvalu Dominica Nauru Uganda Egypt Netherlands United Arab Estonia New Zealand Emirates
Eswatini Norway United Kingdom Fiji Oman United States Finland Papua New Guinea Vanuatu
France Paraguay Vatican City
Gabon Poland Zambia Gambia Portugal Zimbabwe Germany Qatar
A visa is granted for a period of two weeks on arrival to citizens of Algeria, Comoros, Myanmar and Nigeria.
A visa is granted for a period of 60 days on arrival if the indi vidual holds a passport from the following jurisdictions.
Albania Equatorial Guinea Nicaragua
Andorra
Eritrea Niger Armenia Ethiopia North Macedonia Azerbaijan Georgia Palau Bosnia and Guinea Panama
Herzegovina Guinea-Bissau Peru
Burkina Faso Guatemala
São Tomé and Cambodia Haiti
Príncipe
Cameroon Honduras Senegal
Central African Jordan Serbia
Republic Kazakhstan
Tajikistan
Colombia Lebanon Thailand
Costa Rica Liberia
Côte d’Ivoire Mauritania
Timor-Leste
Togo
Cuba Marshall Islands Turkmenistan
Djibouti Micronesia Ukraine
Dominican Moldova Uzbekistan
Republic Mongolia Uruguay Ecuador Montenegro Venezuela El Salvador Morocco
A foreign investor applying for permanent residence status (see Section H) may be issued a multiple-entry visa valid for up to one year pending the grant of the permanent resident status.
G. Work permits and self-employment
Work permits and residence permits are required for all foreign nationals who wish to work in Mauritius. The permits are valid for one year and are renewable. Work permits are usually granted to foreign nationals who possess professional and technical qualifications in fields for which locally qualified candidates are not available. Work permits may also be granted to foreign work ers in industries for which labor is in short supply.
With the implementation of the E-Work Permit System, applica tions for work permits can only be made electronically through www.workpermit.mu. To avoid duplication, the portal is shared between the Prime Minister’s Office, the Passport and Immigration Office, and the Ministry of Labour, Industrial Relations, Employment and Training; only one application form is now required for all the relevant permits.
Application for work permits should be made in Mauritius by the employer and must indicate the exact title and duration of the position sought. The employer must submit the following documents with the completed application form before the foreign national arrives in Mauritius:
• Job profile
• Birth certificate
• Four passport-size photographs
• Copies of the relevant parts of the passport showing the name, date of birth, place and date of issuance of passport, photo, passport number, and movement
• Documentary evidence of academic and professional qualifications and experience
• For skilled workers, a copy of the contract between the employer and the employee together with documentary evidence demon strating that the employee will earn a minimum of MUR30,000 per month
• A full medical report on the expatriate from his or her home country
• A completed application form
• Evidence that appropriate advertising has been made in two leading newspapers for the position
All documents provided must be in English or otherwise trans lated and authenticated by an authorized authority in the home country of the foreign employee.
A processing fee of MUR700 must be paid on submission of each completed application form. Applications submitted with out the fee are not considered.
In general, an applicant may not work while his or her work appli cation and other papers are being processed, except if married to a Mauritian citizen. Application must be made at least three months before the projected date of employment.
If the foreign national wants to stay in Mauritius for more than five years, an application must be made for a residence permit, and a bank guarantee of MUR20,000 must be provided. The individual must also swear in an affidavit that he or she will not apply for Mauritian citizenship.
Changing employers usually is not permitted. If an employee changes employers, a new application for a work permit must be submitted by the new employer.
Application for renewal of a work permit should be made three months before expiration of the current work permit, and full justification for the continued employment of the expatriate should be given. Even an individual who has worked legally in Mauritius for several years must renew his or her work permit every year.
Any non-citizen investor, self-employed person or employer of a professional may, through the Economic Development Board (EDB), apply for an occupation permit so that such person or professional may engage in business or take up employment in Mauritius. To obtain the occupation permit from the EDB, the following conditions must be satisfied:
• An investor with a project value of more than MUR20 million is generally eligible for an occupation permit. A higher or lower threshold may apply depending on the nature of the business activities, initial investment, cumulative turnover for the past three years and other conditions. An investor must make an initial investment of USD50,000 or its equivalent in freely con vertible foreign currency. For an existing business and an inher ited business, the net asset value should be at least USD50,000 or its equivalent in freely convertible currency and a cumulative turnover of at least MUR12 million during the three years pre ceding the application. Alternatively, a minimum transfer of at least USD25,000 is required and the equivalent amount in hightechnology machines and equipment, as may be determined by the Chief Executive Officer (CEO) of the EDB. For a renewal, a minimum gross income of at least MUR4 million per year as from the third year of registration is required. No minimum amount is required for an investor in the context of startups. This is subject to the submission of an innovative project to the EDB, or if the project is registered with an incubator, it must be accredited with the Mauritius Research and Innovative Council. Any renewal is determined by the CEO of the EDB. Investment made by a company incorporated on or after 8 June 2017 for the operation of a food processing plant for food processing activi ties and for the manufacturing of products from agricultural
and medicinal plants and herbs either as intermediate goods or finished products, is also not subject to a minimum amount of investment. The goods must be produced by a process involving a value addition of not less than 20% of the ex-factory cost of the finished product, and any goods intended for export must comply with the rules of origin of preferential markets. At least 50% of the final products manufactured by the company should be exported after two years from the date the company starts its operation. A company investing in the setup of a film studio in Mauritius is required to invest at least MUR1 billion or its equivalent in freely convertible foreign currency, and the inves tor should provide facilities to film production companies.
• A self-employed person must have an initial investment of USD35,000 or its equivalent amount in freely convertible for eign currency at the time of issuance of the occupation permit and be engaged in the services sector only. For renewal, the cumulative business income should have been at least MUR800,000 from the third year of registration.
• A professional must have a monthly salary exceeding MUR60,000. For a professional working in the information and communication technology sector or the business outsourcing (BPO) sector, the minimum salary is MUR30,000 per month.
• A young professional should complete at least an undergraduate degree in a local tertiary education institution recognized by the Tertiary Education Commission in any field listed in Part II of the Schedule to the Immigration Act. Financial services and informa tion technology are examples of the fields that are listed on Part II of the Schedule to the Immigration Act.
The spouse of the holder of an occupation permit may be granted an occupation permit.
The following table provides the initial fees for an occupation permit application.
Period of employment
MUR
Less than 9 months 10,000
Between 9 months and 2 years 15,000
Between 2 years and 3 years 20,000
The holder of an occupation permit as a professional or the holder of a residence permit as a retired non-citizen may invest in any business provided that the following conditions are satisfied:
• He or she is not employed in the business.
• He or she does not manage the business.
• He or she does not derive any salary or employment benefits from the business.
A non-citizen may apply for a family occupation permit that authorizes the non-citizen, his or her spouse, dependent child, parent, other dependent or such other person working exclusively for the family unit to become a resident for a period of 10 years provided that the criteria specified in Part II of the First Schedule to the Economic Development Board Act are satisfied. Such a permit may allow the individual or his or her spouse to carry out any occupation in Mauritius for reward or profit or take up employment in Mauritius and any person working for the family
unit as may be approved by the immigration officer to take up employment with the applicant for the purpose of attending to the needs of the family.
The Premium Investor Certificate is issued by the EDB and has the objective of promoting emerging sectors, pioneering indus tries, innovative technologies and any other approved targeted economic activities. The minimum investment is MUR500 million. The holder of a Premium Investor Certificate may benefit from the following:
• Rebates, exemptions and preferential rates on taxes, duties, fees, charges and levies under any laws
• Facilities, grants and exemptions on land and buildings, infra structure and public facilities, and utilities and labor requirements, which are approved by the Minister
H. Residence permits
To obtain a residence permit, an applicant must be able to show sufficient economic means to live in Mauritius. Residence per mits are issued for one-year periods and are renewable.
The permanent residence permit allows a foreign national to work and live in Mauritius for a period of 10 years. The following individuals are eligible for a permanent resident permit:
• An investor holding an occupation permit, if the aggregate turnover of his or her company exceeds MUR45 million for any consecutive period of three years
• An investor who has invested at least USD375,000 in a qualify ing business activity, which includes agro-based industry, audiovisual, cinema, banking, construction, manufacturing and marina development
• A self-employed individual holding an occupation permit for three years, if his or her annual income was at least MUR3 mil lion for the three consecutive years prior to the application
• A professional with an occupation permit, if his or her monthly basic salary was at least MUR150,000 for three consecutive years preceding the year of application
• A retired foreign national who has held a residence permit for three years and has transferred USD54,000 annually to a Mauritian bank during the three-year period
• An individual who holds a family occupation permit
• An individual who purchases or otherwise acquires an apart ment used, or available for use, as a residence in a building of at least two floors above ground floor, provided that the pur chase price is at least USD375,000 or its equivalent in any other hard convertible currency, and the exchange rate to calculate the USD equivalent is the selling rate in force at the time the title deed is signed
A retired non-citizen should make an initial transfer of a mini mum of USD2,500 to a local bank account and should transfer at least USD2,500 monthly or a sum by installments amounting to at least USD30,000 annually during a period of three years.
Any person who has been a holder of an occupation permit or residence permit for at least three years before 1 September 2020
may be granted the status of permanent resident if he or she satis fies any of the following conditions:
• He or she is an investor with a cumulative turnover of at least MUR12 million during the three years preceding the applica tion.
• He or she is self-employed with a cumulative business income of at least MUR2.4 million during the three years preceding the application.
• He or she is a professional in the ICT sector and BPO sector with a monthly basic salary of at least MUR30,000 during the three years preceding the application.
• He or she is a professional in any sector with a monthly basic salary of at least MUR60,000 during the three years preceding the application.
• He or she is a retired non-citizen who has transferred a month ly amount of at least USD1,500 or equivalent in freely convertible foreign currency during the three-year period preceding the application and his or her cumulative transfer is at least USD54,000 or its equivalent in freely convertible foreign cur rency during the three-year period.
An investor, professional or self-employed person holding the status of a permanent resident may apply for a permanent resi dence permit under the category of retired non-citizen in replace ment of his or her status as permanent resident for the remaining period of its validity if he or she has a monthly disposable income of USD1,500 or its equivalent in any other hard convertible for eign currency.
No permit will be granted if an expatriate is found to suffer from a contagious or transmittable disease.
I. Family and personal considerations
Family members. The working spouse of a work permit holder must file an application independently of the expatriate to obtain a work permit.
Marital property regime. At the time of their civil marriage, cou ples may elect between the community property regime and the separate property regime. They may change regimes during the marriage if they meet certain conditions.
Driver’s permits. Expatriates may drive legally in Mauritius with their home country driver’s licenses if they have the licenses validated by the traffic authorities. Mauritius does not have driver’s license reciprocity with any other country.
To obtain a driver’s license in Mauritius, a foreign national must take verbal and practical driving tests.