Your company must generate a minimum turnover of MUR 1 million from Year 1, with steady growth reaching a cumulative total of MUR 15 million by Year 5.

From Year 6 onwards, the renewal requirement is a minimum annual turnover of MUR 5 million.

You can start the application process online without having to travel to Mauritius.

Once you receive the approval in principle, you’ll be allowed to open a bank account in Mauritius. You must then transfer at least USD 50,000 (or its equivalent in freely convertible currency) into the bank account of the company under which your application is being submitted. This fund transfer is required before the Occupation Permit can be issued.

A non-regulated activity can begin without any licence or clearance, unlike a regulated activity, which requires prior approval or a licence from the relevant public authority—either before starting operations or within a specified period afterward.

Whether a clearance or licence is needed will be confirmed once your Occupation Permit application has been submitted. If required, securing this approval is necessary for the permit to be issued.

Dependents of Occupation Permit holders may apply for a residence permit that matches the validity period of the main permit holder.

Eligible dependents include a spouse (or opposite-sex common law partner), parents, and unmarried children—this also covers stepchildren and legally adopted children—provided they are not engaged in any paid work.

You may renew your Occupation Permit at the time of expiry, provided your company has:

• Achieved a minimum annual turnover of MUR 1 million from Year 1, with steady growth reaching a cumulative turnover of MUR 15 million by Year 5.

• From Year 6 onwards, maintained a minimum annual turnover of MUR 5 million.
  

In addition, you may apply for a 20-year Permanent Residence Permit (PRP) if you have:

• Held an Occupation Permit as an Investor for at least 5 consecutive years immediately before your application, and

• Either:

  • Maintained a minimum annual turnover of MUR 15 million for each of the past 5 years, or

  • Reached an aggregate turnover of MUR 75 million over any consecutive 5-year period.

As a foreign national, you may acquire a residential property developed under the Integrated Resort Scheme (IRS), Real Estate Scheme (RES), Property Development Scheme (PDS) or Smart City Scheme (SCS). The foreign national is also allowed to acquire an apartment located in a building of at least ground plus two floors.

In addition, a non-citizen who has a residence permit under IRS/RES/PDS is exempted from the requirement to hold an Occupation or Work Permit to invest and work in Mauritius.

However, a non-citizen who has a residence permit under IRS/RES/PDS will be exempted from an Occupation or Work permit to invest and work in Mauritius.

Companies registered in Mauritius must file an annual income tax return with the Mauritius Revenue Authority (MRA) and pay any tax due. In addition, they are required to submit an annual return to the Corporate and Business Registration Department.