Relocation

Emigrate to Mauritius: The Process, Step by Step

6 min read

Emigrate to Mauritius: The Process, Step by Step

How do you emigrate to Mauritius?

Emigrating to Mauritius follows a fairly predictable sequence: pick the right residence permit for your situation, assemble the supporting documents, apply through the Economic Development Board, arrive once approved, then settle your affairs so that you become tax resident in Mauritius while you cease to be resident in the country you are leaving. It is administrative rather than difficult, but the order matters and the lead times are real. This guide walks the process end to end, from your first decision to your first tax year on the island.

Last reviewed: September 2026.

Step 1: Which permit should you apply for?

Emigration starts with matching yourself to a route, because the permit you choose determines your paperwork, your timeline and your obligations after arrival. The main options are:

Occupation Permit (Investor)

For people who will run or invest in a Mauritian company. The minimum initial investment is USD 100,000. The permit is valid for up to 10 years and is renewable. This is the usual route for entrepreneurs relocating a business or starting one.

Occupation Permit (Professional)

For people taking employment with a Mauritian company. You need a job offer and a minimum monthly basic salary of MUR 50,000, a threshold now harmonised across all sectors. Valid for up to 10 years and renewable.

Premium Visa

A one year, renewable visa for remote workers and long stay visitors who earn their income from outside Mauritius. It is the lightest touch route and a common first step for digital nomads testing the island before committing.

Retired residence permit

For applicants aged 50 and over who transfer a qualifying monthly sum into Mauritius from abroad. Confirm the current amount with the Economic Development Board before you rely on it.

Residence through property

Buying a qualifying home under an approved scheme (PDS or Smart City) from USD 375,000 confers residence for you and your dependants.

Because thresholds and conditions are periodically revised, verify the current position with the Economic Development Board (edbmauritius.org) before you build a plan around any figure.

Last reviewed: September 2026.

Step 2: What documents will you need?

Requirements vary by permit, but most applications draw on the same core set. Prepare these early, because chasing certified copies and apostilles is the most common source of delay.

  • A passport valid well beyond your intended stay, plus passport photographs.
  • A birth certificate, and a marriage certificate if applying with a spouse.
  • Proof of the qualifying financial position for your route: proof of investment for the Investor permit, an employment contract and salary evidence for the Professional permit, or proof of foreign income for the Premium Visa and retired permit.
  • A police clearance or certificate of good character from your home country.
  • A medical certificate where required.
  • Business documents (incorporation papers, a business plan) for investors.

Many documents must be recent, officially translated into English or French where needed, and sometimes legalised. Build in time for this.

Step 3: How does the application sequence work, and how long does it take?

The practical order is: prepare documents, submit your application (investor and professional applications typically go through the Economic Development Board, often online), respond to any queries, receive approval in principle, then travel and finalise the permit on arrival. Employer led professional permits usually involve your Mauritian employer in the filing.

Lead times shift with demand and how complete your file is. A clean, well documented application can move in a matter of weeks, while missing paperwork or additional checks can stretch it to several months. Treat any timeline you read online, including this one, as indicative, and confirm current processing expectations with the Economic Development Board when you apply. The single biggest lever you control is the quality of your document pack.

Step 4: How do you become tax resident in Mauritius?

Emigrating is not only about arriving. To gain the tax advantages you also need to become tax resident in Mauritius and, crucially, to stop being tax resident where you came from. In broad terms Mauritius treats you as resident for a tax year if you are present in the country for a sufficient period (commonly assessed on days of presence and where your permanent home and life are based). Once resident, your income is taxed under the Mauritian system.

That system is progressive, not flat. For the income year from 1 July 2026 the bands are: 0% on the first MUR 500,000; 10% from MUR 500,001 to MUR 1,000,000; 20% from MUR 1,000,001 to MUR 12,000,000; and 35% above MUR 12,000,000. Mauritius also levies no capital gains tax and no inheritance or estate tax. (VAT and corporate tax are separately 15%; that is not your personal income rate.)

Confirm the exact residence tests and current rates with the Mauritius Revenue Authority (mra.mu).

Last reviewed: September 2026.

Step 5: How do you cease residence in your home country?

This half of the move is easy to overlook and expensive to get wrong. Leaving Mauritius aside, your former country decides when you stop being taxable there, and the rules differ sharply from place to place. Some countries apply exit taxes, tie residence to available accommodation, or keep taxing you until you can prove a genuine, permanent departure. A double taxation agreement between your home country and Mauritius may determine which country taxes what.

Practical steps usually include: notifying your home tax authority of your departure, closing or repurposing accommodation that could anchor residence, keeping evidence of your move (flights, permit, lease, utility accounts in Mauritius), and filing any final or split year return. This is genuinely case specific, and getting cross border advice from a qualified adviser in both countries is money well spent. We are a relocation resource, not your tax adviser, so treat this guide as a map, not a ruling.

Step 6: What happens after approval?

Once your permit is granted you can finalise the practical side of settling in: opening a Mauritian bank account, registering your address, arranging health cover, and, if relevant, bringing dependants under your permit. The logistics of the physical move, shipping, temporary housing and the like, are a separate topic; see our dedicated relocation guide for that.

Ready to map your route?

Emigrating to Mauritius rewards preparation. Decide your permit, build a clean document pack, and plan both your arrival and your departure with the right authorities in view. When you are ready to go deeper, explore our starter guide for orientation, our relocation guide for cost and lifestyle, and our tools to test your numbers. Mauritius Relo is here to keep the process clear and honest.

Questions fréquentes

How long does it take to emigrate to Mauritius?

It varies. A complete, well documented application can be processed in weeks, while missing paperwork or extra checks can extend it to several months. Confirm current processing times with the Economic Development Board (edbmauritius.org) when you apply.

What is the minimum investment for the Occupation Permit (Investor)?

The minimum initial investment is USD 100,000. The permit is valid for up to 10 years and is renewable. Verify current conditions with the Economic Development Board before applying. Last reviewed: September 2026.

Will I be taxed twice while I emigrate?

Not usually, if you plan it. A double taxation agreement between your home country and Mauritius often decides which country taxes what, and ceasing home country residence correctly avoids overlap. Take cross border advice from a qualified adviser in both countries.

Do I pay a flat 15% income tax once resident in Mauritius?

No. Personal income tax is progressive, from 0% up to 35% across bands, for the income year from 1 July 2026. VAT and corporate tax are separately 15%. Confirm current rates with the Mauritius Revenue Authority (mra.mu).

Can my family come with me?

Yes. Most residence permits allow you to include dependants, typically a spouse and children, under your own permit. Requirements and any additional documents depend on the route, so confirm the detail with the Economic Development Board.

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