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

After receiving the approval in principle, you will be able to open a bank account in Mauritius. You must then transfer USD 35,000 (or its equivalent in freely convertible currency) into that account.

This fund transfer is a mandatory step before the Occupation Permit can be issued.

No, the USD 50,000 capital contribution is not frozen. The funds can be used for your business operations.

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.

Dependents of Occupation Permit holders are eligible to apply for a residence permit, allowing them to live in Mauritius for the same duration as the main holder.

Dependents are referred to as spouse (including Common Law Partner of the opposite sex), parents and children (including stepchildren or lawfully adopted children) who are unmarried and not engaged in any gainful activity.

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.

The Self-Employed Occupation Permit is intended for professionals operating a one-person business activity. However, the recruitment of non-administrative staffs is allowed.

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.

No, you are not required to have clients in Mauritius. You may offer your services to clients overseas, as long as your business activity is in line with the conditions of your permit and the income thresholds are met.

Businesses registered in Mauritius must file an annual income tax return with the Mauritius Revenue Authority (MRA) and pay any tax that may be due.

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 to help you estimate your tax liability.

Non-contractual information. Last updated 14 May 2025.