Mauritius continues to position itself as one of the most attractive destinations for foreign professionals, investors, self-employed individuals and retirees seeking a secure, well-regulated jurisdiction with a favourable tax regime and exceptional quality of life.

With the new government now in office, the regulatory landscape is evolving and new rules introduced that align economic migration with current business realities and what Mauritius needs for long-term economic success.

The Economic Development Board (EDB), the government agency responsible for promoting Mauritius as an appealing investment and business hub, released the latest comprehensive guidelines governing applications for Occupation Permit in the categories of Investor, Professional and Self-Employed individuals, as well as Residence Permit applications for Retired non-citizens.

Relocation to Mauritius is possible through approved visas and permits. The two principal mechanisms available to non-citizens are:

• Occupation Permit (OP) – a combined work and residence permit which allows foreign nationals to work and reside in Mauritius under the three specific categories of Investors, Professionals, and Self-Employed individuals.
• Residence Permit (RP) – available primarily to Retired Non-Citizens and certain high-end property purchasers.

The latest EDB guidelines provide more structure, clearer performance expectations, and improved definitions across all categories.

Occupation Permits: Three Main Categories 

The updated framework outlines distinct eligibility criteria for applicants applying for OPs in the categories for Investors, and Professionals and Self-Employed.

• An Investor – an applicant seeking to set up a company in Mauritius and carry out business through it – has different options depending on the initial investment amount or as an innovative start-up, subject to certain registration requirements.
• Professionals are defined as applicants who have received a contract of employment with a company registered in Mauritius.
• Self-employed refers to an applicant seeking to register themselves as a business or set up a one-person company in Mauritius and carry out business through same.

The guidelines are clear on revenue expectations within specific timelines, and professional qualifications. The overarching intent is clear: Mauritius wants to ensure that foreign-led businesses are sustainable and deliver measurable value to the local economy.

Aditi Boolell, Boolell Advisory Mauritius who delivers corporate, trust, and advisory solutions for individuals and businesses to establish a compliant presence on the island, notes that the 2025 guidelines align with the government’s focus on sustainable, economically impactful businesses. 

“The introduction of a clear pre-set qualification criteria to the renewal of Occupation Permits for Investors and Self-Employed applicants provide for clarity as to the expected financial performance of those businesses by their 10th year of operation. It brings forward the concept of ‘putting words into action’ – where the business plan is no longer a document to be examined at the time of the original application but one to be reconsidered and evaluated at the time of renewal,” she adds.

Reclassification of Professional Categories

Boolell says that the options for professionals— now differentiating between the ProPass or the Expert Pass—marks a significant shift.

“This recognises differing levels of expertise rather than relying solely on salary thresholds. ProPass supports broader expat recruitment, while Expert Pass targets top-tier executives in key roles. The objective is to empower local talent while still enabling foreign expertise where truly required.”

The Young Professional also has a place in Mauritius. Eligibility criteria include completion of at least one undergraduate degree in a local tertiary education institution recognised by the Higher Education Commission or completion of an internationally recognised professional certification, equivalent to at least an undergraduate degree, dispensed by a registered institution in Mauritius. Applicants in this category must submit their application within 6 months as from the date of publication of the results.

Residence Permits: Strong Appeal for Retirees

Mauritius also offers Residence Permits under three main umbrellas: Retired Non-Citizen, Property Acquisition, and Dependent categories. 

The island remains a favoured destination for lifestyle-driven relocations, with the Global Retirement Report 2025 ranking Mauritius among the top five places worldwide to retire.

According to the EDB, French retirees represent roughly 60% of the foreign retiree population, followed by South Africans and UK nationals.

Boolell says it is welcomed that an earlier proposed 180-day minimum stay rule mentioned in the June Budget Speech for the so-called ‘Silver Economy’ was not enacted. “This shows the government’s realisation for the need to keep the Silver Economy scheme attractive to foreigners by allowing retired non-citizens flexibility in their travels, while holding them accountable to disclose their other residences and tax residencies.”

This decision is seen as a win for mobility, lifestyle flexibility, and confidence in Mauritius as a retirement destination.

Application Process: Smooth but Detail-Driven

The EDB maintains an average turnaround time of around 90 days for OP and RP applications. While submissions are made online, applicants must present original documents during verification.

The process is generally efficient, but accuracy and completeness remain critical. The EDB may request additional documents at any stage, and small oversights can cause delays.

Final Insights: Mauritius Remains Expat-Friendly

The updated guidelines aim to balance clarity, accountability, and economic relevance without compromising Mauritius’ long-standing appeal to expatriates from around the globe. “The new guidelines set a tone of accountability and consistency across all expat categories. Increased monetary thresholds will filter for quality over quantity,” notes Boolell.

While Mauritius offers clear pathways for expatriates, navigating the finer details—from eligibility criteria to documentation standards and regulatory nuances—can be complex. It is best to engage with specialists to ensure that no requirement is overlooked and every application strategically positioned for approval, she advises.

“Mauritius is still expat friendly, but it is fitting a sturdier lock. For most expatriates, timely compliance and proactive planning will keep Mauritius firmly on the relocation shortlist.” 

Written by Tax Consulting SA