New Residency Rules in Mauritius: What Investors, Retirees, and Entrepreneurs Need to Know in 2025

Mauritius, with its turquoise lagoons and business-friendly climate, has long drawn investors, retirees, and entrepreneurs from around the globe. But as of 2025, the Mauritius residency landscape has been given a major shake-up. The newly enacted Finance Act 2025 brings tighter standards, clearer pathways, and more focus on meaningful economic input. Here’s what you need to know if you’re considering building your future on this island.

What Changed in 2025 : At a Glance

• Property Investment: Still USD 375,000 minimum. Purchases are limited to approved schemes (IRS, RES, PDS, Smart City, IHS, or Ground+2 developments).

  
  

• Investor Permits: Two tracks introduced: USD 50,000 (Year 1 turnover Rs 1,500,000 cumulative Rs 20,000,000 in 5 years) or USD 100,000 (cumulative Rs 15,000,000 in 5 years). Renewal from Year 6 requires Rs 5,000,000/year.

  
  

• Self-Employed: Raised to USD 50,000 investment + 3 letters of intent (2 from Mauritian clients). Turnover targets now Rs 750,000 in Year 1, Rs 6,000,000 cumulative in 5 years, renewal Rs 1,500,000/year.

  
  

• Professionals: Salary thresholds set in Mauritian Rupees (Professional Pass: Rs 30,000/month; Expert Pass: Rs 250,000/month).

  
  

• Retirees: Must transfer USD 2,000 within 60 days, then USD 24,000/year. Permit valid 10 years, with PRP possible after 5 years if USD 200,000 cumulative transfers are evidenced.

• Permanent Residency (PRP): Now only available after 5 years (previously 3). Clearer turnover and income thresholds per category.

  
  

• Tax Landscape: Mauritius remains free of capital gains, property, and inheritance taxes, maintaining its global appeal.

  
  

Key Changes for Property Purchase Finance

From 1 July 2026, non-citizens purchasing or reselling property in Mauritius will face higher transaction costs:

• Registration Duty: Doubles from 5% to 10% for non-citizens acquiring property under EDB-approved schemes.

  
  

• Land Transfer Tax: Also increases from 5% to 10% when reselling property to another non-citizen.

  
  

These new rates apply to all deeds registered on or after 1 July 2026, regardless of when the sale agreement was signed.

In addition, non-residents can no longer purchase property outside of approved EDB schemes. Options are now restricted exclusively to government-sanctioned projects such as PDS, IRS, RES, Smart City developments, IHS, and Ground+2 apartments.

Investment-Based Residency: More Choices, Greater Commitment

The Property Investment Route

Buying approved real estate valued at USD 375,000 or more grants a residence permit to the purchaser for as long as the property is held. The main applicant can include a spouse and dependants.

Property must be within an approved EDB scheme (IRS, RES, PDS, Smart City, IHS, or Ground+2). Property owners are free to work or establish a business, without needing a separate occupation permit. Fractional ownership structures remain valid, making it more accessible for couples or co-investors who each qualify.

Business Investment: Two Distinct Pathways

The 2025 changes split the investor category:

• USD 50,000 Pathway: Minimum USD 50,000 investment in a Mauritian company, transferred within 60 days of permit issue. Requires Rs 1.5 million turnover in Year 1 and a cumulative turnover of Rs 20 million (about USD 445,000) over five years. From Year 6, annual turnover must be at least Rs 5 million.

  
  

• USD 100,000 Pathway: This higher-tier option lessens the performance requirement. A USD 100,000 initial investment requires just MUR 15 million revenue in five years (about USD 335,000), designed for those seeking reduced pressure on annual business outcomes.

  
  

If you’re launching a larger-scale business or aiming for more flexibility in performance benchmarks, the new USD 100,000 track might work in your favour.

Retirement Residency: Attractive but Structured

The Retiree Pathway

If you’re 50 or older, Mauritius remains an attractive destination for your golden years. Retirees must now transfer USD 24,000 per year to a local account, for five consecutive years, to qualify for a renewable Retiree Residence Permit.

Permanent Residency for Retirees

After five consecutive years, retirees may qualify for a Permanent Residence Permit (PRP) if they can evidence USD 200,000 cumulative transfers during that period.

Tip: Plan well in advance. Stay on top of your transfers and document each step. Paperwork matters more than ever with the new compliance measures.

Self-Employed and Professional Pathways

Mauritius has revamped its approach to digital nomads, freelancers, and entrepreneurs:

• Self-Employed Permit: The minimum required investment is now USD 50,000, with the added condition of presenting three “letters of intent,” at least two from Mauritian clients. Your first-year turnover target is MUR 750,000, rising to MUR 6 million over five years. For renewal, an annual revenue of at least MUR 1.5 million is a must.

  
  

Note: Mauritius now welcomes professionals with technical and industry certifications, not just university degrees, expanding the pool for recruitment in IT, trades, and tech.

Professional Employment Pathways

Employment-based residence permits now have updated thresholds:

• Professional Pass: Minimum basic salary of Rs 50,000/month.

• Expert Pass: Minimum basic salary of Rs 250,000/month.

  
  

• Young Professional: Recognises recent graduates or holders of recognised professional certifications in listed fields such as IT and technical trades.

  
  

Permanent Residency: Clearer but Tougher

With increased global demand, Mauritius has elevated its permanent residency benchmarks:

For Investors

• Annual Gross Income: Minimum of MUR 15 million per year for five years.

  
  

• Cumulative Income: Alternatively, MUR 75 million total over five years.

  
  

• Extension of Qualification Period: Now five years (was previously three) before applying for the PRP.

  
  

For Retirees and Professionals

Long-term status is tied to a steady, above-threshold income stream, transfers and proven earning ability. As a retiree, your annual transfer documentation becomes your calling card.

Retirees: Cumulative transfers of USD 200,000 over 5 years.

Professionals: Monthly basic salary of at least Rs 400,000 for 5 consecutive years.

Strategic Planning for Residency Success

With the Finance Bill 2025 and related changes now in effect, here’s how you can position yourself for a smooth and successful transition:

• Start Early: Meeting the higher finance and performance criteria takes time. Begin planning your business structure, financial transfers, and compliance obligations early.

  
  

• Expect Robust Reporting: All residency categories face more thorough audits. Ensure your transfers, investments, and business reporting are airtight.

  
  

• Leverage Local Support: Mauritius’s regulatory landscape is evolving. Engaging a local corporate services firm (like Intrasia Corporate Services) can make a world of difference in staying on top of requirements.

Why the 2025 Changes Matter

Mauritius’s 2025 residency reforms shift the focus to individuals and families who are ready to make a real, positive impact on the island’s economy. There’s more scrutiny and higher thresholds, but the rewards are greater, especially for those with a strategic, long-term vision.

If you’re ready to take the leap, the new rules are designed to reward prudent planning, entrepreneurial energy, and sustained investment. For investors, retirees, and entrepreneurs alike, Mauritian residency in 2025 isn’t just about living in paradise, it’s about thriving in it.

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Looking for tailored advice, or ready to discuss your options? Explore more resources or reach out to the experts at Intrasia Corporate Services for personalised guidance on your residency journey.