What initial investment is required for a Self-Employed Occupation Permit in Mauritius?

Applicants generally need to make an initial investment (or transfer) of approximately USD 35,000 to USD 50,000 (or equivalent in freely convertible foreign currency) into a Mauritian bank account and demonstrate a viable business plan.

What business income must a self-employed permit holder generate for renewal?

Typically the business must generate a minimum gross annual income (for example, around MUR 600,000 in initial years) and increase to higher targets (such as cumulative MUR 6 million over five years) to qualify for renewal of the permit and eventually long-term residence. [oai_citation:3‡Expatriation Ile Maurice](https://expatriation-maurice.com/en/dedicated/self-employed-worker/?utm_source=chatgpt.com)

How long is the Self-Employed Occupation Permit valid and can I apply for permanent residence?

The Self-Employed Occupation Permit is typically valid for up to 10 years and renewable subject to compliance. After meeting certain business income and residency criteria, holders may apply for a longer-term Permanent Residence Permit. [oai_citation:4‡Residency in Mauritius](https://residency.mu/live/permanent-residence-permit-prp/?utm_source=chatgpt.com)

Can I bring my family under the Self-Employed permit?

Yes. The spouse, children, and in some cases parents of the permit holder may apply for dependants’ permits matching the main permit duration, subject to eligibility under Mauritian immigration rules.

Mauritius Self Employed Occupation Permit 2026

Mauritius Self Employed Occupation Permit: Freelancer and Independent

What is the Self-Employed Occupation Permit?

The Self-Employed Occupation Permit is Mauritius’s answer to the global shift toward independent work. If you are a freelancer, consultant, or independent professional who can operate your business from anywhere with reliable internet, Mauritius offers a compelling combination: a 10-year residence permit, a competitive income tax rate, no capital gains tax, and a lifestyle that balances professional productivity with outdoor living.

This permit is well-suited to software developers and IT consultants, graphic designers and creative professionals, management consultants, financial advisors (subject to licensing), writers and content creators, and digital marketing specialists. It is a one-person business permit. You may hire non-administrative staff, but the core activity must revolve around your personal skills and expertise.

The Self-Employed Occupation Permit is a great option for freelancers ready to swap the daily grind for island living. With dependable internet and the freedom to serve clients both locally and abroad, it combines career flexibility with the chance to enjoy a vibrant, outdoor lifestyle year-round.

Start The Process

Minimum Investment

US$50,000

Validity - Renewable

10 Years

Statutory Fee

US$1,000

Minimum Turnover

MUR750,000

Year 1

Key Requirements

The application for the Self-Employed Occupation Permit requires advance planning. It is strongly recommended to begin preparations at least 3 months before your intended arrival in Mauritius. Once you are in Mauritius, you will be required to present the following original documents in person:

Investment of USD 50,000 or equivalent in freely convertible currency

Funds must be transferred to a Mauritius bank account within 60 days of permit issuance

At least 3 letters of intent, including 2 from potential local clients

Minimum business income of MUR 750,000 from Year 1, with progressive growth to MUR 6 million cumulative by Year 5

Renewal requires minimum annual business income of MUR 1.5 million from Year 6 onwards

Must engage only in service activities

Preparing these documents accurately is essential to avoid delays or rejections. Intrasia can assist you in preparing and submitting your application correctly and efficiently.

Important: Activities Not Accepted

Certain professions are also not eligible under the Self-Employed permit because the skills are considered readily available in the local workforce. These include therapist activities, allied health professions such as osteopathy, physiotherapy, podiatry, and optometry, activities related to tourism, real estate agency, music professionals, tattoo artists, and craftspeople. Some of these activities may still qualify under an Investor Permit at the discretion of the authorities. Contact us to discuss your specific situation.

Frequently Asked Questions

A non-regulated activity can begin without needing any licence or clearance. In contrast, a regulated activity requires a permit or clearance from the relevant public authority—either before operations start or within a specific period afterward. You will be notified if a clearance or licence is needed once your Occupation Permit application is submitted. Securing this approval is a necessary step for the permit to be granted.

Certain activities are not accepted under the Self-Employed Occupation Permit, typically because they involve skills readily available in the local workforce. These include professions such as therapists, osteopaths, podiatrists, opticians, physiotherapists, as well as roles in tourism, real estate, music, tattooing, and crafts. That said, some of these activities may still be considered under an Investor Permit, subject to approval by the authorities. As assessments are case-specific, we recommend reaching out to discuss your plans before applying.

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.

You can apply for a renewal, subject to a business income of 750,000 rupees as from year 1 of registration with a progressive growth to achieve a cumulative turnover of 6 million rupees by year 5 of registration. You may also qualify for a 20-year Permanent Residence Permit (PRP). To be eligible, you must: • Hold an Occupational Permit (Self-Employed) for at least 5 years, and • Have earned a minimum annual business income of MUR 3 million for 5 consecutive years immediately before applying, or demonstrate an aggregate turnover of MUR 15 million over any consecutive 5-year period preceding your application. • The application should be made not later than 6 months after satisfying the criteria.

Individuals holding a Self-Employed Occupation Permit in Mauritius are taxed as individuals, not as companies. They are subject to personal income tax on their net income at progressive rates ranging from 0% to 20%, depending on their chargeable income (see table below). Only income earned in or remitted to Mauritius is taxable. Business-related expenses can generally be deducted to calculate net income. The Mauritius Revenue Authority website offers a useful income tax calculator (https://eservices.mra.mu/taxcalculator/viewCalculate)to help you estimate your tax liability. Non-contractual information. Last updated 14 May 2025.

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Mauritius Self Employed Occupation Permit: Freelancer and Independent

What is the Self-Employed Occupation Permit?

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Minimum Investment

Validity - Renewable

Statutory Fee

Minimum Turnover

Key Requirements

Frequently Asked Questions

Do I need to travel to Mauritius to start the application process?

When should I transfer the funds required?

Is the USD 50,000 capital contribution locked or restricted after it’s transferred?

Do I require any clearance/licence to start the operations of my company?

What activities are not accepted under the Self Employed Permit?

Can my family come with me?

Can I acquire a residential property in Mauritius while being under this residency option?

Can I employ people to work with me?

What happens once the 10 years are over?

Am I required to have clients based in Mauritius?

When should I file a tax return?

How are individuals under the Self-Employed Occupation Permit in Mauritius taxed?